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老師好!我們是農(nóng)業(yè)公司,去年種植的支出直接計(jì)入了主營(yíng)業(yè)務(wù)成本科目,現(xiàn)在想調(diào)整去年的這個(gè)科目,更正為生產(chǎn)成本科目,有產(chǎn)量和銷售了再由生產(chǎn)成本結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本科目,請(qǐng)問(wèn)去年的這個(gè)科目現(xiàn)在調(diào)整應(yīng)該怎么調(diào)整呢?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
主營(yíng)業(yè)務(wù)成本稅前扣除了嗎。
2019 11/22 17:22
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/22 17:23
農(nóng)業(yè)免稅的
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/22 17:24
借生產(chǎn)成本借主營(yíng)業(yè)務(wù)成本負(fù)數(shù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/22 17:28
2018年的也是這樣調(diào)么?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/22 17:29
不需要用以前年度調(diào)整這個(gè)科目么?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/22 17:30
你好,是的,丙去修改年報(bào)的可以記主營(yíng)業(yè)務(wù)成本
![](/wenda/img/newWd/sysp_btn_eye.png)