問題已解決
23年有筆費用支出,5000元,財務(wù)人員沒申請發(fā)票,直接做了費用5000,24年1月申請開專票5000元,應(yīng)該調(diào)整做分錄
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意思是24年收到專票了 ?
2024 12/04 11:35
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2024 12/04 11:40
對對對,24年一月份收到專票了,財務(wù)做的分錄是
借,財務(wù)費用4424.78
進項稅額575.22
貸,以前年度損益調(diào)整-5000
借,利潤分配—未分配利潤5000
貸,以前年度損益調(diào)整5000
剛看賬的時候懵了,做錯了吧,現(xiàn)在以前年度損益調(diào)整是一萬
正確的應(yīng)該怎么做?求教
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2024 12/04 11:49
借,財務(wù)費用4424.78
進項稅額575.22
借,以前年度損益調(diào)整-5000
一正一負,才是平的
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2024 12/04 11:51
更正:打錯了
借,財務(wù)費用4424.78
進項稅額575.22
借,以前年度損益調(diào)整-5000
借,利潤分配—未分配利潤5000
貸,以前年度損益調(diào)整5000
這樣以前年度損益調(diào)整是1萬,用的金蝶
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2024 12/04 11:53
借,利潤分配—未分配利潤5000
貸,以前年度損益調(diào)整5000
這個分錄寫反了。
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2024 12/04 11:57
23年做的
借,財務(wù)費用5000
貸,銀行存款
不用處理了嗎?24年直接用以前年度損益調(diào)整,這樣的話財務(wù)費用不是入了兩次賬嗎5000+4424.78?這個科目的借貸方向代表什么意思?。繘]用過
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2024 12/04 12:00
借:應(yīng)交稅費-應(yīng)交增值稅-進項
貸:以前年度損益調(diào)整或財務(wù)費用
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2024 12/04 14:09
借,進項稅額575.22
貸,以前年度損益調(diào)整575.22
借,以前年度損益調(diào)整575.22
貸,利潤分配—未分配利潤575.22?
完整的是這樣做嗎?
以前年度損益調(diào)整的借方和貸方代表什么意思,可以講下嗎?
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2024 12/04 14:14
以前年度損益調(diào)整是個過渡科目。它是所有者權(quán)益科目
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2024 12/04 14:19
哦哦,
借,進項稅額575.22
貸,以前年度損益調(diào)整575.22
借,以前年度損益調(diào)整575.22
貸,利潤分配—未分配利潤575.22?
我這次是這樣做嗎?
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2024 12/04 14:22
是的,這樣做就不會重復(fù)了
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