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去年記錄錯(cuò)誤,庫存商品多記錄了5萬:借庫存商品5萬 貸應(yīng)付賬款5萬 今年做了沖銷分錄 借應(yīng)付賬款5萬 貸利潤分配未分配利潤5萬 請(qǐng)問沖銷的這個(gè)在做匯算清繳的時(shí)候應(yīng)該怎么填寫
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你好,這個(gè)庫存商品已經(jīng)結(jié)轉(zhuǎn)了成本嗎?如果是的話,納稅調(diào)整明細(xì)表扣除項(xiàng)目30欄填寫賬載金額5萬。
2023 05/30 15:01
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2023 05/30 15:04
沒有結(jié)轉(zhuǎn),庫存商品余額大于5萬
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2023 05/30 15:04
沒有結(jié)轉(zhuǎn)的話,你應(yīng)該借應(yīng)付賬款貸庫存商品就可以了,也不需要納稅調(diào)增。
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2023 05/30 15:12
跨年了也不影響,只這個(gè)就可以了,不需要調(diào)增,是吧
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2023 05/30 15:13
是的,不影響的,不影響。
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2023 05/30 15:18
還有一個(gè) 21年的暫估
【借管理費(fèi)用6.3萬
貸其他應(yīng)付款暫估費(fèi)用6.3萬】
22年沖銷
借其他應(yīng)付款暫估費(fèi)用6.3萬
貸利潤分配-未分配利潤6.3萬
這個(gè)需要調(diào)整嘛 怎么做
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2023 05/30 15:19
需要的,需要納稅調(diào)增
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2023 05/30 15:32
也是在納稅調(diào)整明細(xì)表扣除項(xiàng)目30欄填寫賬載金額6.3萬 就可以對(duì)嗎
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2023 05/30 15:34
是是的,是這么做的。
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2023 05/30 17:19
老師,只寫賬載金額6萬3嗎
后面的稅收金額和調(diào)增金額需要寫嗎
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2023 05/30 17:20
你好,調(diào)增自動(dòng)出來的
稅收金額不要填寫。
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