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由于上年度無購(gòu)進(jìn)發(fā)票,用暫估入庫(kù)來入賬,后面根據(jù)暫估入庫(kù)來結(jié)轉(zhuǎn)成本,本年紅沖暫估入庫(kù)結(jié)轉(zhuǎn)成本的那部分是不是本年12月在做損益調(diào)整就可以了
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你紅沖暫估的,你當(dāng)時(shí)暫估金額 是結(jié)轉(zhuǎn)成本的,如果發(fā)票的金額與暫估的金 額有差異,調(diào)整損益就可以
2019 02/22 17:32
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2019 02/22 17:38
調(diào)整損益是這個(gè)月調(diào)整還是到今年年底的時(shí)候
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2019 02/22 17:39
你收到發(fā)票就要調(diào)整
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2019 02/22 17:40
給我調(diào)整損益的分錄
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2019 02/22 17:42
借:主營(yíng)業(yè)務(wù)成本 貸:原材料
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2019 02/22 17:45
意思紅沖暫估的銷售成本是當(dāng)時(shí)暫估了多少成本?,F(xiàn)在有發(fā)票就要紅沖多少當(dāng)時(shí)的暫估成本嗎
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2019 02/22 18:51
你暫估材料的時(shí)候,借:原材料 貸:應(yīng)付賬款,暫估材料銷售,按暫估金額結(jié)轉(zhuǎn)成本,借:主營(yíng)業(yè)務(wù)成本 貸:原材料
現(xiàn)在發(fā)票到了,借:原材料 應(yīng)交稅費(fèi)—應(yīng)交增值稅—進(jìn)項(xiàng)稅 貸:應(yīng)付賬款,然后沖減暫估,借:原材料 負(fù)數(shù) 貸:應(yīng)付賬款 負(fù)數(shù)
如果你發(fā)票的原材料金額與暫估的金額沒有差異,就不用賬務(wù)處理了
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2019 02/22 18:54
我暫估的金額多于開發(fā)票的金額要如何處理
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2019 02/22 18:57
那你把差異的金額補(bǔ)一筆,借:主營(yíng)業(yè)務(wù)成本 負(fù)數(shù) 貸:原材料 負(fù)數(shù)
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2019 02/22 19:01
我屬于跨年暫估,現(xiàn)在1月份才收到發(fā)票,當(dāng)時(shí)跨年暫估了30萬(wàn),現(xiàn)在才收到8萬(wàn),能給我筆詳細(xì)的分錄嗎
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2019 02/22 19:13
你是多暫估了22萬(wàn)嗎
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2019 02/22 19:13
是的
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2019 02/22 19:14
能給我詳細(xì)的分錄嗎
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2019 02/22 19:15
暫估時(shí),借:原材料 30 貸:應(yīng)付賬款 30,,按暫估金額結(jié)轉(zhuǎn)成本,借:主營(yíng)業(yè)務(wù)成本 30 貸:原材料 30
現(xiàn)在發(fā)票到了,借:原材料 8 貸:應(yīng)付賬款8,然后沖減暫估,借:原材料 -30 貸:應(yīng)付賬款 -30
沖減多結(jié)轉(zhuǎn)的主營(yíng)業(yè)務(wù)成本,借:主營(yíng)業(yè)務(wù)成本 -22 貸:原材料 -22
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2019 02/22 19:17
是跨年度的,30萬(wàn)是上年就暫估的,不需要用到以前年度損益調(diào)整嗎
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2019 02/22 19:20
這種一般不用以前年度損益調(diào)整
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