问题已解决
請(qǐng)問老師,調(diào)整分錄怎么寫?
FAILED
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借:主營業(yè)務(wù)收入500、應(yīng)交稅費(fèi)-增值稅(銷項(xiàng))80,貸:預(yù)收款項(xiàng)580
借:庫存商品400,貸:主營業(yè)務(wù)成本400
借:發(fā)出商品400,貸:庫存商品400
2020 05/26 14:39
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2020 05/26 18:47
調(diào)整分錄用以前年度損益調(diào)整
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閻老師 
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2020 05/26 19:22
如果2*14年沒有結(jié)賬,可以在當(dāng)年調(diào)整,如果已經(jīng)結(jié)賬,在2*15年調(diào)整,那么就是,借:利潤分配-未分配利潤100,貸:以前年度損益調(diào)整100
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2020 05/26 20:00
我這邊看答案有一筆。借:遞延所得稅資產(chǎn)25 貸:以前年度損益調(diào)整25 是什么意思
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2020 05/26 21:48
應(yīng)該沒有遞延所得稅,由于上一期毛利轉(zhuǎn)出100,當(dāng)期所得稅費(fèi)用應(yīng)該轉(zhuǎn)出25,計(jì)入以前年度損益調(diào)整,調(diào)減應(yīng)交稅費(fèi)
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