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老師您好,由于工作失誤將一位已離職的員工從2020年申報(bào)個(gè)稅到現(xiàn)在,現(xiàn)在稅務(wù)稽查到了,我已經(jīng)修改了2020年匯算清繳,現(xiàn)在我要怎么處理這筆賬務(wù),如何做分錄
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您好
請(qǐng)問(wèn)當(dāng)時(shí)也做了工資入賬的?
2021 12/23 16:37
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2021 12/23 16:38
是的,成本也都記入了,工資也是現(xiàn)金發(fā)放出去了
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bamboo老師 
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2021 12/23 16:38
如果已經(jīng)發(fā)放了 那就匯算清繳更正就好了? 不需要做賬務(wù)處理了?
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2021 12/23 16:39
不要走未分配利潤(rùn)的調(diào)整嗎,這筆現(xiàn)金也不要做損失嗎?
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bamboo老師 
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2021 12/23 16:40
現(xiàn)金都已經(jīng)支出了 不好做損失了 分錄不好寫的??
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拼命考注會(huì)的阿妮 
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2021 12/23 16:42
那如果我2020年匯算沒(méi)修改呢?
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bamboo老師 
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2021 12/23 16:43
沒(méi)有修改 現(xiàn)金無(wú)法收回 也不好寫分錄的
貸方?jīng)]有科目支撐
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2021 12/23 16:44
不能走以前年度損益調(diào)整嗎?
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2021 12/23 16:48
不能的 因?yàn)楝F(xiàn)金無(wú)法收回來(lái)了 如果您可以收回 那我可以給您寫分錄的
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2021 12/23 16:52
那如果可以收回,麻煩您寫一下分錄給我~
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2021 12/23 16:57
借:庫(kù)存現(xiàn)金
貸:應(yīng)付職工薪酬
借:應(yīng)付職工薪酬
貸:以前年度損益調(diào)整
借:以前年度損益調(diào)整
貸:利潤(rùn)分配-未分配利潤(rùn)
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2021 12/23 17:03
所以如果現(xiàn)金沒(méi)有收回,是沒(méi)辦法做賬的,也就是對(duì)2021年賬務(wù)是沒(méi)有影響的?
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2021 12/23 17:04
您上面說(shuō)的,貸方?jīng)]有科目支撐,我也不是很理解~
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2021 12/23 18:22
就是貸方?jīng)]有科目可以寫
您看我上面分錄 如果沒(méi)有庫(kù)存現(xiàn)金科目 分錄就沒(méi)有任何意義
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