問題已解決
老師,你好!去年開的勞務(wù)票,收入當(dāng)期已確認(rèn),但款沒有收到,人工工資沒有實(shí)際發(fā)放,成本也沒有結(jié)轉(zhuǎn),今年才收到款發(fā)放了工資,結(jié)轉(zhuǎn)成本后,就影響了今年的利潤(rùn),成本就高于了利潤(rùn),請(qǐng)問這樣是否正確?
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你好!這樣不對(duì)了。不符合權(quán)責(zé)發(fā)生制了
2024 07/05 14:32
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2024 07/05 14:34
請(qǐng)問正確的應(yīng)該怎么做?老師
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宋生老師 
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2024 07/05 14:35
你好!你去年工資沒有發(fā)放,也得要計(jì)提,并且結(jié)轉(zhuǎn)成本
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2024 07/05 14:37
去年計(jì)提了,但沒發(fā)放就沒有結(jié)轉(zhuǎn)成本,現(xiàn)在要如何處理才正確?
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2024 07/05 14:38
你好!你今年結(jié)轉(zhuǎn)成本的時(shí)候,要用以前年度損益調(diào)整,然后去更正去年的匯算
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2024 07/05 14:41
老師,小企業(yè)會(huì)計(jì)準(zhǔn)則,沒有以前年度損益調(diào)整,直接用利潤(rùn)分配-未分配利潤(rùn)吧?
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2024 07/05 14:41
你好!可以的,操作沒問題
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2024 07/05 14:43
感謝老師的解答!
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2024 07/05 14:43
您好!不用客氣的了
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2024 07/05 16:19
老師,再請(qǐng)問一下,上年未結(jié)轉(zhuǎn)的成本用利潤(rùn)分配-未分配利潤(rùn)科目賬務(wù)調(diào)整了,上年的匯算可不可以不更正呢?
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2024 07/05 16:20
您好!正規(guī)的做法是不可以。要更正才對(duì)
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2024 07/05 16:27
老師,是不是如果不更正,就導(dǎo)致上年實(shí)際利潤(rùn)不對(duì),對(duì)應(yīng)的成本少了,企業(yè)所得稅存在多交?
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2024 07/05 16:39
你好!是的,就是這樣理解
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