问题已解决
你好,老師,律所的職業(yè)風險基金和資本公積必須要計提嗎?年度還是季度申報?
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律師事務(wù)所應(yīng)當按規(guī)定設(shè)立執(zhí)業(yè)風險基金,包括執(zhí)業(yè)風險準備金和執(zhí)業(yè)風險保證金。執(zhí)業(yè)風險保證金按律師事務(wù)所每年業(yè)務(wù)總收入的5%計提,執(zhí)業(yè)風險基金總額達到人民幣60萬元后,可以不再提取執(zhí)業(yè)風險保證金
一般是按年度來的
2024 07/26 09:17
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2024 07/26 09:20
這個帳應(yīng)該怎么做呢,老師,那就是明年1月份的時候我來申報做賬是吧?
另外第二個問題,資本公積呢
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2024 07/26 09:23
你好!一般年底就可以了。
資本公積一般不計提,盈余公積倒是有
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2024 07/26 09:29
盈余公積這個是強制的嘛
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2024 07/26 09:36
你好!是的,有個法定盈余公積
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2024 07/26 10:00
這個也是年度申報嗎,這兩個業(yè)務(wù)的賬應(yīng)該怎么做呢
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2024 07/26 10:13
你好!是的,年底提了
提取法定盈余公積 借:利潤分配-提取法定盈余公積 貸:盈余公積-法定盈余公積
借:利潤分配-提取儲備基金,貸:一般風險準備金
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2024 07/26 10:16
風險準備金計提是怎么做的,這個直接貸了,不就是負數(shù)了嘛
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2024 07/26 10:19
你好!這個是所有者權(quán)益類的科目。是增加
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