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17是虧損18年不做財(cái)務(wù)處理,18年度會(huì)計(jì)憑證結(jié)轉(zhuǎn)未分配利潤(rùn)金額是不減17年虧損的金額是嗎?報(bào)表上的未分配利潤(rùn)是彌補(bǔ)上年虧損后的利潤(rùn)是嗎
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你好,18年結(jié)轉(zhuǎn)本年利潤(rùn)到利潤(rùn)分配,是根據(jù)18年實(shí)現(xiàn)的盈利或虧損金額結(jié)轉(zhuǎn)
如果是盈利,18年的期末未分配利潤(rùn)是彌補(bǔ)了上年虧損之后金額
2019 01/13 14:19
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2019 01/13 14:23
老師我拍圖麻煩你幫我看一下
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2019 01/13 14:24
FAILED
FAILED
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2019 01/13 14:24
好的,麻煩提供一下圖片
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2019 01/13 14:25
報(bào)表是結(jié)轉(zhuǎn)是彌補(bǔ)過(guò)后的利潤(rùn),憑證結(jié)轉(zhuǎn)是當(dāng)年的利潤(rùn)
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2019 01/13 14:27
上年的虧損,我在匯算時(shí)有調(diào)增費(fèi)用,彌補(bǔ)金額實(shí)際上沒(méi)有那么多,我不知道怎么做了
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2019 01/13 14:27
你好,沒(méi)有結(jié)轉(zhuǎn)之前本年利潤(rùn)科目的余額是多少?
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2019 01/13 14:43
就是60854.93,老師,是不是憑證上結(jié)轉(zhuǎn)的本年利潤(rùn)金額應(yīng)該的彌補(bǔ)虧損后的金額
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2019 01/13 14:47
你好,不是彌補(bǔ)虧損之后的金額
而是按本年實(shí)現(xiàn)的盈利或虧損金額結(jié)轉(zhuǎn)
與之前是虧損還是盈利沒(méi)有關(guān)系的
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2019 01/13 14:49
FAILED
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2019 01/13 14:49
就按當(dāng)年實(shí)現(xiàn)的盈利結(jié)轉(zhuǎn),那就對(duì)了
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2019 01/13 14:51
你好,是的,與之前年度是盈利多少或者虧損多少是沒(méi)有關(guān)系的
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2019 01/13 14:53
那老師我們的報(bào)表上年虧損和匯算后的虧損有有差額,也不需要做處理,就按匯算過(guò)的虧損金額彌補(bǔ),計(jì)提所得稅是不是?
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2019 01/13 14:55
你好,報(bào)表是會(huì)計(jì)上的虧損,匯算清繳是稅法上的虧損,二者本來(lái)就不一致的,不需要處理的
會(huì)計(jì)上計(jì)提所得稅是根據(jù)賬面利潤(rùn)計(jì)提,匯算清繳才是根據(jù)彌補(bǔ)之后的應(yīng)納稅所得額計(jì)算企業(yè)所得稅
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2019 01/13 14:58
其他老師說(shuō)是按彌補(bǔ)后實(shí)際要交的所得稅計(jì)提
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2019 01/13 14:58
你好,你當(dāng)?shù)丶径阮A(yù)交申報(bào)運(yùn)行彌補(bǔ)之前年度虧損嗎?
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2019 01/13 14:58
而且我看了申報(bào)表上面也是可以彌補(bǔ)虧損的
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2019 01/13 14:59
是的
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2019 01/13 14:59
你好,如果季度預(yù)交申報(bào)可以彌補(bǔ)虧損,是按彌補(bǔ)虧損之后的金額計(jì)提
如果不允許,就是按當(dāng)年利潤(rùn)表數(shù)據(jù)計(jì)提的
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2019 01/13 14:59
申報(bào)表上就可以填彌補(bǔ)上年虧損金額
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2019 01/13 15:00
你好,那就按 彌補(bǔ)虧損之后的金額計(jì)提所得稅
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