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老師,你好,我做了一個(gè)以前年度損益調(diào)整的憑證,現(xiàn)在未分配利潤(rùn)和資產(chǎn)負(fù)債表中的未分配利潤(rùn)數(shù)值都是在23年元月當(dāng)期中,這個(gè)數(shù)值不應(yīng)該是調(diào)整的是23年期初的數(shù)值嗎?
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你好,是什么事項(xiàng)通過(guò)? ?以前年度損益調(diào)整? 科目核算呢??
2023 02/14 16:14
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2023 02/14 16:20
老師,你好,之前會(huì)計(jì)沒(méi)有交接,現(xiàn)在發(fā)現(xiàn)收發(fā)存存貨價(jià)值與科目余額表中存貨價(jià)值不一致,做的以前年度損益調(diào)整,通過(guò)存貨科目和以前處度損益調(diào)整科目核算的,然后以前年度損益調(diào)整科目結(jié)轉(zhuǎn)到未分配利潤(rùn)里面。
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2023 02/14 16:21
你好,現(xiàn)在發(fā)現(xiàn)收發(fā)存存貨價(jià)值與科目余額表中存貨價(jià)值不一致,是盤(pán)盈或者盤(pán)虧的意思??
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2023 02/14 16:21
借:以前年度損溢調(diào)整
貨:庫(kù)存商品
借:利潤(rùn)分配-未分配利潤(rùn)
貸:以前年度損益調(diào)整
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2023 02/14 16:22
你好,現(xiàn)在發(fā)現(xiàn)收發(fā)存存貨價(jià)值與科目余額表中存貨價(jià)值不一致,是盤(pán)盈或者盤(pán)虧的意思??
麻煩給個(gè)正面回復(fù),好嗎?
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2023 02/14 16:29
算下來(lái)是盤(pán)虧的
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2023 02/14 16:29
你好,盤(pán)虧是通過(guò)? 待處理財(cái)產(chǎn)損益? 科目核算,而不是?以前年度損溢調(diào)整啊?
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2023 02/14 16:33
你好,不能通過(guò)以前年度損溢調(diào)整嗎?估計(jì)是交接過(guò)程中結(jié)轉(zhuǎn)材料成本時(shí)出的差錯(cuò)。
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2023 02/14 16:34
老師,應(yīng)該是賬務(wù)上出現(xiàn)的差錯(cuò),所以導(dǎo)致科目余額表中存貨價(jià)值與收發(fā)存表里面的價(jià)值有差異
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2023 02/14 16:35
你好,盤(pán)虧是通過(guò)? 待處理財(cái)產(chǎn)損益? 科目核算,而不是?以前年度損溢調(diào)整?
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2023 02/14 16:41
老師,你好,這個(gè)盤(pán)虧不也是以前年度記賬差錯(cuò)造成的嗎?為何不能用以前年度損溢調(diào)整?
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2023 02/14 16:42
你好,盤(pán)虧是通過(guò)? 待處理財(cái)產(chǎn)損益? 科目核算,而不是?以前年度損溢調(diào)整(個(gè)人建議你去學(xué)習(xí)一下存貨盤(pán)盈,盤(pán)虧的賬務(wù)處理)
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2023 02/14 17:09
老師,收到,謝謝
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2023 02/14 17:09
祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以評(píng)價(jià),謝謝。
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