问题已解决
老師,請問收到銀行開的去年整年的銀行手續(xù)費專票,該怎么處理呢?求解
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金額小的直接這樣做,借 財務(wù)費用 應(yīng)交稅費 貸銀行 等
2020 06/22 11:18
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2020 06/22 11:54
但是這個費用去年發(fā)生的我都已經(jīng)做進去了,借:財務(wù)費用 貸:銀行存款,那要紅沖了?
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玲老師 
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2020 06/22 12:05
是的,把去年做的財務(wù)費用分錄紅沖了,把財務(wù)費用科目換成以前年度損益調(diào)整,這個科目
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2020 06/22 12:15
紅沖后調(diào)整科目 借:以前年度損益調(diào)整 應(yīng)交稅費 貸銀行存款嗎?
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玲老師 
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2020 06/22 12:26
您好,是的,紅沖以后調(diào)整分錄是對的,然后結(jié)轉(zhuǎn),借應(yīng)交稅費,企業(yè)所得稅貸以前年度損益調(diào)整,借未分配利潤貸,以前年度損益調(diào)整
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2020 06/22 13:26
老師,為什么是企業(yè)所得稅,這里不明白
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2020 06/22 13:28
因為您現(xiàn)在收到了發(fā)票記了費用,費用增加,利潤會減少,所以應(yīng)交所得會稅會減少,所以在借方
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2020 06/22 13:43
明白了,整理下是:先紅沖然后后調(diào)整:借:以前年度損益調(diào)整 1,應(yīng)交稅費-進項稅 0.5 貸銀行存款 1.5。結(jié)轉(zhuǎn)分錄 借:應(yīng)交稅費-企業(yè)所得稅 2 貸:以前年度損益調(diào)整 2 借:利潤分配-未分配利潤 1 貸:以前年度損益調(diào)整1 這樣對嗎?
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2020 06/22 13:44
數(shù)據(jù)我搞錯了吧,以前年度損益調(diào)整最后沒有余額
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2020 06/22 13:45
以前年度損益調(diào)整最后沒有余額 所得稅是 財務(wù)費用金額*25%
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