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我公司上年度一筆應(yīng)收賬款核算維度寫錯了。上年度分錄借:應(yīng)收賬款貸主營業(yè)務(wù)收入貸應(yīng)交稅費(fèi)今年來調(diào)賬要用到以前年度損益調(diào)整么?怎樣寫調(diào)整分錄。要不要沖賬?然后再寫正確的分錄
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同學(xué)你好
你今年沖減了去年這個(gè)分錄還得做正確的分錄對吧
2022 06/15 14:34
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2022 06/15 14:41
是的,先沖后寫正確的分錄
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2022 06/15 14:41
涉及損益是不是要寫以前年度損益調(diào)整
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2022 06/15 14:46
企業(yè)會計(jì)準(zhǔn)則用這個(gè)科目
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2022 06/15 14:50
怎樣寫調(diào)整分錄?
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2022 06/15 14:55
那你直接做
借應(yīng)收負(fù)數(shù)
貸主營業(yè)務(wù)收入負(fù)數(shù)
貸應(yīng)交稅費(fèi)負(fù)數(shù)
然后再做藍(lán)字分錄
借應(yīng)收
貸主營業(yè)務(wù)收入
貸銷項(xiàng)
這樣不影響去年的損益、
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