问题已解决
老師您好,請問今年的費用發(fā)票沒有報銷入賬的,跨年還能繼續(xù)報銷入賬嗎?
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跨年的費用發(fā)票是可以報銷入賬的
2024 12/09 11:15
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2024 12/09 11:40
做賬是借以前年度損益調(diào)整嗎?
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2024 12/09 11:44
如果跨年報銷的費用金額重大且需追溯調(diào)整,做賬時可以借記 “以前年度損益調(diào)整”;若金額較小或按規(guī)定能在當(dāng)期核算的,可直接計入當(dāng)期費用,無需使用該科目。
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2024 12/09 11:45
哦哦,金額怎么范圍內(nèi)算是小的?
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2024 12/09 11:47
金額大小的界定沒有統(tǒng)一標(biāo)準(zhǔn),企業(yè)通常根據(jù)自身規(guī)模、經(jīng)營情況和財務(wù)政策等來確定,只要費用對財務(wù)報表影響較小就可以視為金額小。
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