问题已解决
老師好,看看我做的分錄對不對
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你好!你的分錄在哪里?請附一下。
2018 11/12 14:51
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2018 11/12 14:51
剛沒上傳上去
FAILED
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2018 11/12 14:52
假如上一年有個管理費用忘記記了 你看看我做的對不對
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2018 11/12 15:00
第一筆不對,比如管理費用支付未記賬,借:以前年度損益調(diào)整 貸:銀行存款
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2018 11/12 15:07
好的 那老師我做的第三步對嗎 費用增加了 利潤也應(yīng)該增加吧 未分配利潤應(yīng)該在貸方吧
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2018 11/12 15:18
第三步是對的,費用增加,利潤減少,應(yīng)該在借方。
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2018 11/12 15:43
老師,利潤減少了,所得稅也要減少,那我做的那比所得稅分錄對嗎,老師給說一下,我不懂這個科目
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2018 11/12 15:49
是的,第二步要做相反的方向。
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2018 11/12 17:01
老師 是不是 借應(yīng)交稅費-應(yīng)交所得稅 貸:以前年度損益調(diào)整
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2018 11/12 17:13
是的。
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2018 11/12 17:22
那以前年度損益調(diào)整有余額 咋結(jié)轉(zhuǎn)啊
1、借:以前年度損益調(diào)整100 貸:銀行存款100
2、借:本年利潤100 貸:以前年度損益調(diào)整100
3、借:以前年度損益調(diào)整 100 貸:利潤分配-未分配利潤100
4在計提所得稅 借應(yīng)交稅費-應(yīng)交所得稅25 貸以前年度損益調(diào)整25
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2018 11/12 17:28
不用轉(zhuǎn)本年利潤,最后應(yīng)將本科目的余額轉(zhuǎn)入“利潤分配——未分配利潤”科目。本科目如為貸方余額,借記本科目,貸記“利潤分配——未分配利潤”科目;如為借方余額做相反的會計分錄。
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