当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,2022年又收到了2021年的發(fā)票,普票100000元,小企業(yè)會計準(zhǔn)則,應(yīng)如何記賬?



關(guān)鍵是什么業(yè)務(wù)收到的發(fā)票?
2023 01/14 14:33

84784965 

2023 01/14 14:38
建筑公司,收到的勞務(wù)費(fèi)的普票

家權(quán)老師 

2023 01/14 14:40
關(guān)鍵是業(yè)務(wù)21年完成的還是22年?

84784965 

2023 01/14 14:43
該勞務(wù)費(fèi)是21年已經(jīng)完成的,也是2021年開的發(fā)票,但是21年未記賬

家權(quán)老師 

2023 01/14 14:45
那就只有做以前年度損益調(diào)整了,先更正21年的財務(wù)報表,按更正后的報表重新匯算21年的所得稅

84784965 

2023 01/14 14:46
小企業(yè)會計準(zhǔn)則,沒有以前年度損益調(diào)整這個科目吧?

家權(quán)老師 

2023 01/14 14:47
直接調(diào)整利潤分配未分配利潤

84784965 

2023 01/14 14:48
還需要再更正21年的匯算清繳么?

家權(quán)老師 

2023 01/14 14:49
是的,還需要再更正21年的匯算清繳
