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老師 以前年度損益調(diào)整的科目不在利潤(rùn)表上顯示?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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是的,這個(gè)是不反應(yīng)在利潤(rùn)表上面
2019 05/20 10:32
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/20 10:33
可是我本年利潤(rùn)的金額和報(bào)表就對(duì)不起來(lái)了啊
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/20 10:37
負(fù)債表也和利潤(rùn)表的本年利潤(rùn)也對(duì)不起來(lái)呀?
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 05/20 10:44
利潤(rùn)表的凈利潤(rùn)累計(jì)數(shù)=資產(chǎn)負(fù)債表未分配利潤(rùn)的期末數(shù)-年初數(shù)(計(jì)提盈余公積,盈余公積彌補(bǔ)虧損,向股東分配股利,有以前年度損益調(diào)整這個(gè)就不會(huì)相等了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/20 10:46
那就是說(shuō)不相等沒(méi)有關(guān)系是嗎?那我申報(bào)所得稅時(shí)按照利潤(rùn)表申報(bào)哦,那個(gè)以前年度虧損不可以稅前扣除是吧
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/20 10:47
是的,按你們利潤(rùn)表上面填寫(xiě)之后調(diào)增再調(diào)減就可以
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/20 11:23
老師,什么意思???不懂,就是在季度申報(bào)所得稅的時(shí)候,按照利潤(rùn)表,然后再怎么調(diào)整???
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/20 11:26
季度預(yù)繳所得稅就按利潤(rùn)表,匯算清繳調(diào)
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