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發(fā)現(xiàn)上年度的應(yīng)付利息有余額,余額在借方,經(jīng)核實(shí),未計(jì)提利息就直接支付,借:應(yīng)付利息 貸:銀行存款 請(qǐng)問(wèn),在下一年度應(yīng)該怎么做調(diào)整?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
借以前年度損益調(diào)整貸應(yīng)付利息。
2022 03/04 11:39
![](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)
2022 03/04 11:39
這個(gè)利息是有發(fā)票的嗎。
![](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)
2022 03/04 11:42
沒(méi)有發(fā)票的做這個(gè)分錄就可以的,不允許抵扣所得稅,你匯算清繳不用調(diào)整。
![](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)
2022 03/04 11:47
用以前年度盈余調(diào)整。
![](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)
2022 03/04 12:01
你好,選擇第二個(gè)的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/04 11:41
沒(méi)有發(fā)票
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/04 11:46
我這邊的會(huì)計(jì)制度只有以前年度盈余調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/04 11:46
事業(yè)單位的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/04 11:46
沒(méi)有抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/04 11:56
調(diào)整時(shí):
借:累計(jì)盈余-以前年度盈余調(diào)整
貸:應(yīng)付利息
年末:
借:累計(jì)盈余-累計(jì)盈余
貸:累計(jì)盈余-以前年度盈余調(diào)整
這樣做對(duì)嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/04 12:00
或者:
借:以前年度盈余調(diào)整
貸:應(yīng)付利息
年末:
借:累計(jì)盈余-以前年度盈余調(diào)整
貸:以前年度盈余調(diào)整
借:累計(jì)盈余-累計(jì)盈余
貸:累計(jì)盈余-以前年度盈余調(diào)整
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