问题已解决
老師,21年暫估成本10萬,分錄主營業(yè)務成本10萬 應付賬款-暫估10萬。22年沒有取得發(fā)票,那我該如何賬務處理沖賬呢?麻煩老師幫忙寫完整的分錄出來,謝謝
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您好,沒有發(fā)票不影響做賬,按業(yè)務實質做賬
2022 04/09 19:23
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2022 04/09 19:29
需要沖掉暫估應付款,當時是為了不繳納企業(yè)所得稅才暫估的,現(xiàn)在年度匯算清繳,沒有發(fā)票要調增處理。那這個該怎么做?
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2022 04/09 19:30
您好,首先判斷業(yè)務真實,虛假業(yè)務是需要紅字沖回
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2022 04/09 19:50
虛假的,那紅字沖回的話是直接做一筆一樣的分錄,然后是負數(shù)就完了嗎?還需要用到別的會計科目嗎?需要的話麻煩幫忙謝謝會計分錄,謝謝。
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2022 04/09 20:08
您好,借以前年度損益調整(紅字)貸應付賬款(紅字)
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2022 04/09 20:12
我掛的是借主營業(yè)務成本? ?貸應付賬款? ?沒有發(fā)票,沖賬用借以前年度損益調整負數(shù)? 應付賬款負數(shù)?
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2022 04/09 20:25
您好,是的,您的理解非常正確
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2022 04/09 20:30
那就在22年只做這樣一筆分錄就可以了是嗎?然后做21年年度匯算清繳的時候,調增處理就行是吧?
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2022 04/09 20:35
您好,是的,匯算清繳按看了以前年度損益調整數(shù)據(jù),不需要納稅調增,因為成本減少
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2022 04/09 20:39
成本減少,不是要補繳企業(yè)所得稅的嗎?為啥不需要調增呢?
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2022 04/09 20:41
您好,因為有以前年度損益調整,直接調整虛增成本,
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2022 04/09 20:41
您好,因為沒這個虛增,
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