问题已解决
去年的開辦費未入賬,今年賬務怎么處理?



你好,借;以前年度損益調(diào)整——管理費用——開辦費,貸;庫存現(xiàn)金等科目
2020 03/17 09:15

84784983 

2020 03/17 09:28
老師,我們公司是去年11月份成立的,11,12,1月都是籌建期,11月和12月的費用發(fā)票沒有報銷,12月的工資,社保,公積金未計提,請問這些都按照你說的那樣處理么?

鄒老師 

2020 03/17 09:29
你好,涉及損益科目的通過以前年度損益調(diào)整科目核算就是了

84784983 

2020 03/17 09:32
那這樣做了,對2019年和20220年的匯算清繳有什么影響么?就是我在報稅的時候需要注意什么

鄒老師 

2020 03/17 09:39
你好,匯算清繳的時候需要考慮以前年度損益調(diào)整事項對當年匯算清繳的影響

84784983 

2020 03/17 09:50
老師,請問匯算清繳的時候怎么做?能說具體點么

鄒老師 

2020 03/17 09:51
你好,比如之前賬面費用是100,后面匯算清繳之前發(fā)生的調(diào)整分錄調(diào)增了費用50,那匯算清繳的時候,費用就按150填寫

84784983 

2020 03/17 10:32
老師,11,12月的未報銷發(fā)票有火車票,現(xiàn)在火車票可以抵扣進項,我想問一下,假如我把這火車票做到今年賬上的話,
借:以前年度損益調(diào)整——管理費用——開辦費
應交稅費——應交增值稅——進項稅額
貸:其他應付款
那這個進項稅對今年的賬務有什么影響

鄒老師 

2020 03/17 10:35
你好,會導致今年的進項稅額增加

84784983 

2020 03/17 10:51
那老師,把調(diào)整到以前年度損益之后,是不是還需要將以前年度損益科目轉(zhuǎn)入未分配利潤科目當中就是
借 利潤分配——未分配利潤
貸 以前年度損益調(diào)整

鄒老師 

2020 03/17 10:53
你好,是的,是這樣處理的

84784983 

2020 03/17 14:30
老師,我這樣做使今年的進項稅額增加,這樣做合法嗎?還是得把這筆進項稅額轉(zhuǎn)出?

鄒老師 

2020 03/17 14:39
你好,之前少做了進項稅額,今年補做進項稅額,就會導致今年進項稅額增加,這個是合理 的
不需要轉(zhuǎn)出的
