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固定資產(chǎn)退貨賬務(wù)處理
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你好,你們單位是被退回的地方嗎?
2023 03/13 11:14
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2023 03/13 11:16
2022年12月我單位購入固定資產(chǎn),并已計(jì)提折舊(一次性扣除),23年2月我單位開了紅字信息表且已收對方紅字發(fā)票,實(shí)際不是退貨,目的只是為了調(diào)整下發(fā)票的開票日期,由22年改成23年,3月份會(huì)重新開票過來,以上賬務(wù)處理
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2023 03/13 11:17
你好,12月份你就一次抵扣了所得稅嗎?
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郭老師 
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2023 03/13 11:17
你當(dāng)月就折舊了嗎?怎么做的?
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2023 03/13 11:19
是的,當(dāng)時(shí)22年4季度對高企購入設(shè)備有優(yōu)惠政策,當(dāng)時(shí)12月就直接計(jì)提折舊了,借:制造費(fèi)用-折舊費(fèi),貸:累計(jì)折舊
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2023 03/13 11:21
做錯(cuò)了這個(gè)政策,次月才開始折舊。
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2023 03/13 11:22
借預(yù)付賬款貸固定資產(chǎn)應(yīng)交稅費(fèi)、應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出,借累計(jì)折舊、待制造費(fèi)用,借制造費(fèi)用,貸以前年度損益調(diào)整,借以前年度損益調(diào)整
貸利轉(zhuǎn)分配未分配利潤匯算清交,全責(zé)額調(diào)增。
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2023 03/13 11:22
這個(gè)我知道,當(dāng)時(shí)問了審計(jì),不符合準(zhǔn)測,后面會(huì)調(diào)增的
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2023 03/13 11:24
寫了分錄,你看一下的。
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2023 03/13 11:25
我想問的是,你發(fā)來的分錄都是按照準(zhǔn)則,我的意思是我想要簡單的操作,不再去沖回制造費(fèi)用了,這是申報(bào)2月增值稅時(shí)要進(jìn)項(xiàng)稅額轉(zhuǎn)出這筆有問題,申報(bào)不了
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2023 03/13 11:26
后期的調(diào)增,5月份審計(jì)那邊會(huì)調(diào)整的
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2023 03/13 11:27
你好,不可以的,你賬上沒有資產(chǎn),你怎么能折舊?
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2023 03/13 11:30
或者不要想成退貨,就理解為我剛發(fā)現(xiàn)發(fā)票有問題(涂改或者不清晰之類的等待)想讓對方重新開張票,這張不清晰涂改的退回去呢
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2023 03/13 11:32
你好,不可以的,因?yàn)槟氵@個(gè)是12月份購買的,因?yàn)楫?dāng)月不允許折舊,你即使不開負(fù)數(shù)發(fā)票也得紅沖,這個(gè)理解吧。
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2023 03/13 11:33
因?yàn)檎叟f只能在次月做折舊,也就是一月份。
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