問題已解決
老師你好,非營利組織A于2020年替B購買物資,并計入管理費用,此后沒做任何賬務(wù)處理。2023年2月B將購買物資的賬款打回A賬戶上,這種應(yīng)該怎么做賬調(diào)賬呢,會計分錄怎么做呢
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同學(xué)你好
發(fā)票咋開的呢
2023 05/06 10:01
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2023 05/06 10:05
發(fā)票是開給A的,所有事項都是A在負(fù)責(zé),買了物資后給B使用,B把錢給了A
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2023 05/06 10:14
同學(xué)你好
那A不給B開發(fā)票嗎
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2023 05/06 10:16
沒有吧,我是接手A的賬務(wù),只看到A購買后列入管理費用的憑證,B是A的一個從屬單位
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2023 05/06 10:25
同學(xué)你好
A要給B開發(fā)票的
然后A做購進(jìn)的再做賣出的
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2023 05/06 10:47
老師,有人說可以這樣做,但是非營利組織不是沒有以前年度損益調(diào)整這個科目嗎
借:以前年度損益調(diào)整
貸:管理費用
借:其他應(yīng)收款
貸:以前年度損益調(diào)整
借:銀行存款
貸:其他應(yīng)收款
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2023 05/06 10:57
是的
這個沒有這個科目呀
誰和你說的
這個跨年調(diào)整只能用非限定性凈資產(chǎn)
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2023 05/06 11:01
好的那就是把以前年度損益調(diào)整換成非限定性凈資產(chǎn)就可以了是吧,是審計說的我估計她忘記我們是非營利組織了哈哈哈
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2023 05/06 11:07
嗯
滿意請給五星好評,謝謝
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