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實(shí)務(wù)
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請(qǐng)問老師,匯算清繳已做未取得發(fā)票的成本調(diào)減,賬務(wù)上還需要做沖減以前年度利潤(rùn)的分錄嗎
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你好,實(shí)際有業(yè)務(wù)沒有發(fā)票的,這種不用做賬務(wù)處理的。
2022 06/30 09:58
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2022 06/30 10:18
因?yàn)闀汗琅c實(shí)際有出入,賬務(wù)上做了上年度利潤(rùn)沖減,那么匯算清繳是不是就不用做調(diào)整了
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2022 06/30 10:25
你好,暫估和實(shí)際有出入的,需要調(diào)整
當(dāng)時(shí)暫估的分錄,怎么做的?
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2022 06/30 10:29
借:原材料-未開發(fā)票
貸:應(yīng)付賬款-暫估應(yīng)付
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2022 06/30 10:32
借應(yīng)付賬款,
貸原材料
如果已經(jīng)結(jié)轉(zhuǎn)了成本,借原材料貸利潤(rùn)分配未分配利潤(rùn)
這個(gè)是紅沖的。
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2022 06/30 10:33
那么匯算清繳要不要做調(diào)增
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2022 06/30 10:34
不需要調(diào)整的,可以抵扣,
允許抵扣,
你還要調(diào)整嗎?
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2022 06/30 10:35
哦哦,那么如果是一些費(fèi)用在次年匯算清繳前沒有收到發(fā)票,那么是不是需要匯算時(shí)手動(dòng)調(diào)增
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2022 06/30 10:36
暫估的金額是多少?收到發(fā)票的是多少?
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2022 06/30 10:36
是企業(yè)正常經(jīng)營活動(dòng)中發(fā)生的費(fèi)用,發(fā)票沒有取得
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2022 06/30 10:37
你好,只要沒有發(fā)票的,你做了成本費(fèi)用都需要調(diào)增的
如果暫估和發(fā)票的一致,只要是匯算清繳之前取得的發(fā)票都可以抵扣。
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2022 06/30 10:37
費(fèi)用在當(dāng)月直接都結(jié)轉(zhuǎn)損益了,但是一直沒有收到發(fā)票
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2022 06/30 10:38
不可以的,那你需要調(diào)增,實(shí)際有業(yè)務(wù)的沒有發(fā)票的都需要調(diào)增。
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2022 06/30 10:40
好的,老師,您看我這樣理解對(duì)嗎,沒有發(fā)票的支出,費(fèi)用類的,在匯算時(shí)調(diào)增,成本類的,暫估多出來的做賬務(wù)沖紅,后期發(fā)票可以取得的,不用做任何處理,是這樣的嗎
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2022 06/30 10:40
可以的,可以這么做的。
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