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麻煩寫(xiě)一下會(huì)計(jì)分錄1.計(jì)提存貨跌價(jià)準(zhǔn)備 2.報(bào)廢已計(jì)提跌價(jià)準(zhǔn)備的存貨
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借:資產(chǎn)減值損失
貸:存貨跌價(jià)準(zhǔn)備
報(bào)廢時(shí)沖
借:存貨跌價(jià)準(zhǔn)備
貸:存貨
2024 05/09 15:11
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2024 05/09 15:16
那我全額計(jì)提了簡(jiǎn)直準(zhǔn)備呢??比如存貨價(jià)值30萬(wàn) 減值分錄
借:資產(chǎn)減值損失 30
貸:存貨跌價(jià)準(zhǔn)備 30 報(bào)廢分錄怎么做??
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2024 05/09 15:17
借:存貨跌價(jià)準(zhǔn)備30
貸:存貨30
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2024 05/09 15:19
那之前減值損失是不能稅前扣除的 現(xiàn)在我做了報(bào)廢了 還能稅前扣除嗎 這樣先計(jì)提減值 再報(bào)廢 跟直接報(bào)廢30萬(wàn)有什么區(qū)別?
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2024 05/09 15:22
實(shí)際發(fā)生了損失就可以稅前扣除了。計(jì)提的損失不能
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2024 05/09 15:31
那有必要先計(jì)提減值 再報(bào)廢 這樣操作一下嗎
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2024 05/09 15:32
你原來(lái)沒(méi)計(jì)提,直接計(jì)入營(yíng)業(yè)外支出就是,,不需要再計(jì)提
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2024 05/09 15:38
就是在報(bào)廢前先做計(jì)提減值
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2024 05/09 15:39
不需要多此一舉的,直接報(bào)廢就行
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