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老師,您好,我公2018年10月份至12月分資產(chǎn)負(fù)債表中的應(yīng)付職工薪酬的期末余額填成0了,應(yīng)該是13400,在2019年的1至3月份的應(yīng)付職工薪酬的期末余額就寫成0了,現(xiàn)在想把它糾正過來,怎么弄
FAILED
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同學(xué),你沒有理解老師的意思,有借必有貸?你少貸應(yīng)付職工薪酬了,借方科目是什么?
2019 07/13 09:10
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2019 07/13 09:14
計提時借:管理費(fèi)用
勞務(wù)成本
貸:應(yīng)付職工薪酬
發(fā)工資時借:應(yīng)付職工薪酬
貸庫存現(xiàn)金
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2019 07/13 09:17
我少貸應(yīng)付職工薪酬,也就是說我少計提了管理費(fèi)用和勞務(wù)成本了嗎?
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2019 07/13 09:17
是的!就是這個意思!
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2019 07/13 09:19
那2018年年末的賬,2019年丨一3月沒有調(diào)整過來,現(xiàn)在在4一6月份調(diào)整我應(yīng)該怎么弄?
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2019 07/13 09:20
金額不大直接在本月里增加
借管理費(fèi)用
貸應(yīng)付職工薪酬
就可以了
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2019 07/13 09:30
那個應(yīng)付職工薪酬年初余額也相應(yīng)增加上去13400,另外貨幣資金的年初余額也相應(yīng)減少13400,是這樣嗎?
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2019 07/13 09:31
不是的,你如果調(diào)期初,只影響應(yīng)付職工薪酬,和未分配利潤兩個報表項目!
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2019 07/13 09:34
也就是說未分配利潤就減少了,是這樣嗎
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2019 07/13 09:36
是的,我說的是這個意思。。。。
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2019 07/13 09:40
好,謝謝老師,另外公司的帳目好亂,我想把它重新以財務(wù)軟件來做帳,需要從哪里學(xué)起
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2019 07/13 09:41
學(xué)堂有課程的,選擇相應(yīng)的行業(yè)進(jìn)行學(xué)習(xí)!
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2019 07/13 09:45
老師,我翻了下2018年10月份至12月底的賬目,有計提管理費(fèi)用和成本費(fèi)用,那現(xiàn)在怎么調(diào)
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2019 07/13 09:48
全部通過以前年度損益調(diào)整,進(jìn)入未分配利潤就好了,一共1萬多錢,金額那么小,不用太糾結(jié)的!
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2019 07/13 09:51
怎么寫分錄
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2019 07/13 09:51
借:以前年度損益調(diào)整
貸:應(yīng)付職工薪酬
借利潤分配-未分配利潤
貸以前年度損益調(diào)整
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2019 07/13 09:52
謝謝老師
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2019 07/13 09:54
不客氣,幫忙給個五星好評
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