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2021年預(yù)估了庫存商品,并且年末結(jié)轉(zhuǎn)了成本。22年匯算清繳前有一部分票收不回來,是不是要把成本調(diào)減
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您好
是的 匯算清繳的時(shí)候納稅調(diào)增 增加利潤
2022 04/27 20:19
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2022 04/27 20:20
那我收到票后,怎么處理
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2022 04/27 20:20
請問您暫估的時(shí)候分錄怎么寫的
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2022 04/27 20:23
暫估的時(shí)候借庫存商品,貸應(yīng)付張娟暫估款。結(jié)轉(zhuǎn)成本借主營業(yè)務(wù)成本貸庫存商品
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2022 04/27 20:24
請問暫估的金額跟發(fā)票金額一致嗎
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2022 04/27 20:25
金額一致,就是有一部分暫時(shí)收不回來之后能收回來
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2022 04/27 20:27
那收到發(fā)票的時(shí)候 沖銷暫估
借:庫存商品 借方紅字
貸:應(yīng)付賬款-暫估應(yīng)付賬款 貸方紅字
借:以前年度損益調(diào)整 借方紅字
貸:庫存商品 貸方紅字
然后根據(jù)發(fā)票
借:庫存商品
貸:應(yīng)付賬款
借:以前年度損益調(diào)整
貸:庫存商品
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2022 04/27 20:33
為什么要用以前年度調(diào)整損益。他的金額是調(diào)整我沒收到票的金額么
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2022 04/27 20:34
是的?調(diào)整我收到票的金額
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2022 04/27 20:54
老師我收到發(fā)票時(shí)借庫存紅字,貸應(yīng)付賬款紅字。截止現(xiàn)在以前的暫估沖完了。然后再按發(fā)票的借庫存借進(jìn)項(xiàng)貸應(yīng)付 ? ? ??
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2022 04/27 20:55
暫估金額跟發(fā)票金額一致的話可以的
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