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老師,請(qǐng)問(wèn)一下公司年底有利潤(rùn)了,就必須要計(jì)提法定盈余公積么??這個(gè)年底有利潤(rùn)是指的是12月報(bào)完稅的利潤(rùn),還是報(bào)完匯算清繳的利潤(rùn)呢
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是的,需要計(jì)提法定盈余公積,達(dá)到注冊(cè)資本50%就可以不需要計(jì)提了,這個(gè)年底有利潤(rùn)是指的是賬上的利潤(rùn),不是匯算清繳上面利潤(rùn)
2020 04/29 14:29
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2020 04/29 14:33
提取的法定盈余公積的值計(jì)算是 按照12月份利潤(rùn)表上的 凈利潤(rùn)的本期金額 *10%么
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2020 04/29 14:39
利潤(rùn)分配-未分配利潤(rùn)的余額 根據(jù)這個(gè),
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2020 04/29 14:47
盈余公積是從凈利潤(rùn)本年累計(jì)數(shù)里提取
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2020 04/29 14:47
忽略這個(gè),這個(gè)有誤,
不好意思 利潤(rùn)分配-未分配利潤(rùn)的余額 根據(jù)這個(gè),
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2020 04/29 14:48
按照利潤(rùn)分配-未分配利潤(rùn)的期末余額*10%么,需要減去期初的未分配利潤(rùn)么
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2020 04/29 14:53
需要減去期初的未分配利潤(rùn) 是的,你之前看你利潤(rùn)表上面凈利潤(rùn)就可以這個(gè)
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2020 04/29 14:54
看你利潤(rùn)表上面凈利潤(rùn)就可以這個(gè)
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2020 04/29 15:02
按照利潤(rùn)表的凈利潤(rùn)的期末余額,如果期初有余額盈利或者虧損的 需要扣除么
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2020 04/29 15:05
不是期末數(shù),這個(gè)是本年累計(jì)數(shù),如果期初有余額盈利或者虧損的 需要扣除么 不需要
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2020 04/29 15:06
忽略上面的,以下面為準(zhǔn),當(dāng)期稅收利潤(rùn)10萬(wàn)(凈利潤(rùn))年結(jié)前利潤(rùn)分配-未分配利潤(rùn)借方6萬(wàn)則提取盈余公積基數(shù)為4萬(wàn)。比例為10%
提取盈余公積:借利潤(rùn)分配-提取法定盈余公積4萬(wàn)*10% 貸盈余公積-法定盈余公積 借利潤(rùn)分配未分配利潤(rùn) 貸利潤(rùn)分配-提取法定盈余公積
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2020 04/29 15:06
看最后一條,最后一條案例,
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2020 04/29 15:08
我去找下我之前筆記,,最后一條為準(zhǔn),
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2020 04/29 15:11
你上面的意思是:12月凈利潤(rùn)10萬(wàn),上期金額-6萬(wàn),那么12月應(yīng)該計(jì)提法定盈余公積(10-6)*10%=4萬(wàn);那么12月凈利潤(rùn)10萬(wàn),上期金額6萬(wàn),那么12月應(yīng)該計(jì)提法定盈余公積 的基數(shù) 是加6,還是減去6呢
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2020 04/29 15:22
10萬(wàn)這個(gè)去計(jì)提,你這個(gè)之前6萬(wàn)去年就提取了,
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