问题已解决
企業(yè)已經作為損失處理的資產,在以后納稅年度全部收回或者部分收回時怎么做分錄?
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比如應收賬款,已做為壞賬處理,以后又收回
2018 12/23 15:16
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2018 12/23 15:17
借:銀行存款
貸:壞賬準備(或信用減值損失)
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2018 12/23 15:19
那么影響所得稅額嗎?老師
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2018 12/23 15:48
你好!
影響的。
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2018 12/23 15:52
能否具體點老師,也沒記入損益科目怎么影響所得額?
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2018 12/23 16:03
計提壞賬準備了,就影響利潤了
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2018 12/23 16:04
壞賬準備不是資產類科目嗎?怎么會影響損益?
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2018 12/23 16:06
對方科目是信用減值損失科目(損益類)
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2018 12/23 16:07
老師這個科目是19年有的,18年之前是怎么處理的?
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2018 12/23 16:09
之前是資產減值損失
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2018 12/23 16:09
分錄是咋做的來忘了
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2018 12/23 16:32
借:資產減值損失
貸:壞賬準備
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2018 12/23 16:35
這不是計提嗎?現(xiàn)在是收回來,對當年所得稅額怎么影響?
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2018 12/23 16:38
壞賬準備有貸方余額就影響利潤的
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2018 12/23 16:39
借:資產減值損失
貸:壞賬準備
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2018 12/23 16:40
收回不在借方嗎?
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2018 12/23 16:41
未說到我問得重點
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2018 12/23 16:42
借:銀行存款
貸:壞賬準備(或信用減值損失)
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2018 12/23 16:42
怎么就回影響利潤,又不是損益類科目?
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2018 12/23 16:43
壞賬準備有余額,是計提來的:
借:資產減值損失
貸:壞賬準備
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2018 12/23 16:43
對當年所得稅額有影響
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2018 12/23 16:45
貸方壞賬準備是損益類科目嗎?老師回復我有點暈
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2018 12/23 16:47
貸方壞賬準備是資產類科目,但是他的發(fā)生額是從哪里來的?計提得來的:
借:資產減值損失
貸:壞賬準備
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2018 12/23 16:48
壞賬準備本身不影響利潤
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2018 12/23 16:48
但綜合考慮就影響利潤了
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2018 12/23 16:49
現(xiàn)在壞賬收回來了,資產減值損失不應該沖減嗎?
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2018 12/23 16:54
需要沖減了,月底統(tǒng)一調整了
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2018 12/23 16:55
做相反分錄?收回壞賬時借 壞賬準備
貸方資產減值損失?
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2018 12/23 17:00
你好!
對的。
借 壞賬準備
貸方資產減值損失
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2018 12/23 17:40
19年沒有壞賬準備科目了?信用減值損失是損益類科目嗎?
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2018 12/23 17:56
借:信用減值損失
貸:壞賬準備
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