问题已解决
老師,就是企業(yè)在以前年度接受了虛開發(fā)票,現(xiàn)在需要把當初做進去的費用和進項稅轉(zhuǎn)出。我現(xiàn)在要做哪些賬務(wù)處理?我們執(zhí)行的是小企業(yè)會計準則。
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你好 借成本費用
貸進項轉(zhuǎn)出??
所得稅匯算時調(diào)整就行??
2022 02/18 14:50
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2022 02/18 14:55
那這樣只相當于把進項稅額轉(zhuǎn)出來了,那張發(fā)票不認可,當初做進去的費用也是要求要轉(zhuǎn)出的。
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玲老師 
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2022 02/18 15:02
你好 是的 進項轉(zhuǎn)出就行? 管理費用這個所得稅匯算時調(diào)整就行??
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2022 02/18 15:13
那費用那部分不是會影響我的未分配利潤嗎?
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玲老師 
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2022 02/18 15:15
賬上不用調(diào)整了??所得稅匯算時調(diào)整就行? ?交所得稅 再做交稅分錄? ?調(diào)未分配利潤?
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2022 02/18 15:22
如果沒有所得稅呢,就不做處理了嗎?
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玲老師 
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2022 02/18 15:31
你好是 的按實際就對了??
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2022 02/18 15:35
但是老師。當年的凈利潤=當年的未分配利潤對嗎? 那當年做進去的費用現(xiàn)在轉(zhuǎn)出,那就是當年的費用應(yīng)該是減少,那凈利潤不就增加了嗎?
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2022 02/18 15:43
你好?借成本費用
貸進項轉(zhuǎn)出??
把轉(zhuǎn)出的這個去年成本費用調(diào)到未本分利潤 里??
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