问题已解决
上一年發(fā)現(xiàn)錯將應(yīng)收賬款計入主營業(yè)務(wù)收入,原分錄是借:銀行存款20000,貸:主營業(yè)務(wù)收入20000,后面發(fā)現(xiàn)錯了,于是做了一筆紅字沖銷,但是因為失誤,錯沖銷成借:銀行存款-2000,貸主營業(yè)務(wù)收入-2000,導(dǎo)致銀行存款賬務(wù)上數(shù)據(jù)是對的,實際上應(yīng)該是借:銀行存款20000,貸:應(yīng)收賬款20000,現(xiàn)在年結(jié)了該怎么調(diào)整
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
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你沖銷的時候,只沖減了2000銀行存款,你銀行存款,應(yīng)該對不到的啊
2020 03/10 10:22
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84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/10 10:25
但是我入應(yīng)收賬款也只入了2000,就導(dǎo)致還有18000繼續(xù)掛在主營業(yè)務(wù)收入里,沒有調(diào)整到應(yīng)收賬款里去
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/10 10:27
原分錄是借:銀行存款20000,貸:主營業(yè)務(wù)收入20000
錯沖銷成借:銀行存款-2000,貸主營業(yè)務(wù)收入-2000
你這兩筆,沒有沖減應(yīng)收賬款啊
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/10 10:28
原分錄是借:銀行存款20000,貸:主營業(yè)務(wù)收入20000
錯沖銷成借:銀行存款-2000,貸主營業(yè)務(wù)收入-2000
借:銀行存款2000,貸:應(yīng)收賬款2000
三張憑證
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/10 10:29
那你在調(diào)整一筆就可以,借:主營業(yè)務(wù)收入 18000 貸:應(yīng)收賬款 18000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/10 10:30
已經(jīng)年結(jié)了噢,也這樣調(diào)整嗎?
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/10 10:32
如果調(diào)整上年的,就是借:以前年度損益調(diào)整 18000 貸:應(yīng)收賬款 18000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/10 10:36
好的,我還有一個問題……
上年還多記了收入,原分錄是
借:現(xiàn)金3164
貸:其他業(yè)務(wù)收入2800
銷項稅額364
這一筆分錄整個都是錯的,該怎么處理
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/10 10:37
你這個是哪里錯了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/10 10:39
記賬記重了……一筆業(yè)務(wù)做了兩次
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/10 10:40
你反沖就可以的,其他業(yè)務(wù)收入用以前年度損益調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/10 10:42
具體的分錄是怎樣呢?
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/10 10:42
借:現(xiàn)金 -3164
貸:以前年度損益調(diào)整 -2800
銷項稅額 -364
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/10 10:43
好的,謝謝老師
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/10 10:54
好的,客氣,幫到你就好
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