问题已解决
調(diào)整以前年度的費用和成本,是放以前年度損益調(diào)整還是利潤分配科目?是不是兩者都可以
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你好,要是普通的企業(yè)就是用以前年度損益調(diào)整來做
2023 12/29 15:21
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2023 12/29 15:24
我翻了之前會計做的賬,往年的業(yè)務(wù)招待費和住宿費這些,他4月份放以前年度損益調(diào)整,11月份又掛利潤分配,這樣有問題嗎
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2023 12/29 15:24
這個是不對的,如果是以前年度,他應(yīng)該用統(tǒng)一的一個會計科目
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2023 12/29 15:25
是不是影響都不大,因為最終都是要結(jié)轉(zhuǎn)到本年利潤
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2023 12/29 15:25
對,這個影響倒是不大的呢
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2023 12/29 15:31
那我取得往年的費用發(fā)票,如果在本期入賬,是不是都要放進以前年度損益調(diào)整???
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2023 12/29 15:31
對費用的發(fā)票都要通過以前年度調(diào)整來做
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2023 12/29 15:34
為什么企業(yè)所得稅里面的利潤總額和利潤表里的利潤總額不一樣呢?
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2023 12/29 15:34
這個是不是當時會計填表的問題?
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2023 12/29 15:35
或者說是不是所得稅有彌補虧損的,所以金額才不一樣?
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2023 12/29 15:36
那可能是有彌補虧損吧,我核對了前兩個季度的企業(yè)所得稅納稅申報表和利潤表,發(fā)現(xiàn)都不一樣
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2023 12/29 15:37
不一樣,那就是可能會有彌補虧損的原因
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2023 12/29 15:42
那以前年度損益調(diào)整必須要放借方用負數(shù)表示嗎?
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2023 12/29 15:43
這個不是的 貸方以為可以的
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2023 12/29 15:44
放哪邊都可以是吧
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2023 12/29 15:44
沒問題,這個都是可以的
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2023 12/29 15:45
老師,我想請教一下,就是如果往年的費用,我不放以前年度損益調(diào)整,而直接入了本期費用,會產(chǎn)生什么影響呀?
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2023 12/29 15:46
您放到本年的費用是不準確的因為這個是不屬于本年的費用
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2023 12/29 15:46
這個是屬于的以前年度的費用
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2023 12/29 15:50
這個我知道,除了這個,在稅法上有什么影響嗎?例如影響所得稅什么的
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2023 12/29 15:51
就是稅局會查這些嗎
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2023 12/29 15:51
對,你放到今年了,今年的所得稅就少了,但是本身是不應(yīng)該少的,所以稅務(wù)局會查的
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