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實(shí)務(wù)
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老師,之前去年的有些暫時(shí)估的款,今年4月份才補(bǔ)票進(jìn)來(lái),現(xiàn)在要匯算清繳,需要調(diào)增嗎?按照今年的利潤(rùn)表去做?還是按照去年
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你好,業(yè)務(wù)是發(fā)生在去年,發(fā)票是后補(bǔ),實(shí)質(zhì)重于形式,按實(shí)際金額調(diào)整就可以去年的賬務(wù)。算去年的利潤(rùn)。
2020 05/01 18:14
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2020 05/01 18:14
怎么調(diào)整呢
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2020 05/01 18:15
分錄如何做
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黎老師 
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2020 05/01 18:34
你好,比如,暫時(shí)估的款比發(fā)票上的金額相比是少,就相應(yīng)增加成本,反之。
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2020 05/01 18:52
分錄怎么做
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2020 05/01 19:32
你好,比如,你暫時(shí)估的款時(shí),借:庫(kù)存商品 貸:應(yīng)付賬款 借:主營(yíng)成本 貸:庫(kù)存商品 收到發(fā)票 暫時(shí)估的款比發(fā)票上的金額相少,賬務(wù)處理,借:庫(kù)存商品(增加的差額) 應(yīng)交增值稅-進(jìn)項(xiàng)稅 貸:應(yīng)付賬款(增加的差額) 借:主要成本(增加的差額) 貸:庫(kù)存商品(增加的差額)。反之。
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2020 05/01 19:33
老師調(diào)表怎么調(diào)。按照去年利潤(rùn)嗎?
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2020 05/01 19:40
你好,應(yīng)付賬款金額增加,主營(yíng)成本增加,資產(chǎn)負(fù)債表中的調(diào)增應(yīng)付賬款,未分配利潤(rùn)調(diào)增,利潤(rùn)表中主營(yíng)成本調(diào)增。
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2020 05/01 19:46
要做分錄嗎老師
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2020 05/01 19:47
直接在資產(chǎn)負(fù)債表跟利潤(rùn)表修改就可以嗎
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2020 05/01 20:08
你好,資產(chǎn)負(fù)債表跟利潤(rùn)表的數(shù)據(jù)來(lái)自于記賬憑證。
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2020 05/01 20:43
你不是說(shuō)調(diào)表嗎
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2020 05/01 20:46
你好,憑證記錄的數(shù)據(jù)變化了,連帶財(cái)務(wù)報(bào)表的數(shù)據(jù)也要跟著變化,先是憑證,后才是財(cái)務(wù)報(bào)表。都有關(guān)聯(lián)的。
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