问题已解决
執(zhí)行小企業(yè)準則,沒有以前年度損益調(diào)整,用哪個科目調(diào)整上年的錯賬營業(yè)外收入5萬錯賬,如何調(diào)整不影響今年的利潤表,調(diào)整分錄是怎樣的



你好,利潤分配,未分配利潤。具體的是怎么錯的?
2024 03/12 12:01

84784971 

2024 03/12 13:33
有筆折舊5萬少提,有筆錯記營業(yè)外收入

郭老師 

2024 03/12 13:35
借利潤分配未分配利潤,貸累計折舊。

郭老師 

2024 03/12 13:35
錯的那個不做不了,沒法做。

郭老師 

2024 03/12 13:35
所以我不知道你的借方是哪個科目。

84784971 

2024 03/12 14:33
營業(yè)外收入10萬是我們后補上去的

郭老師 

2024 03/12 14:34
你好,借銀行存款貸利潤分配,未分配利潤,借方不對的,自己修改一下吧,我不知道你這個具體業(yè)務(wù)給你做不出來。

84784971 

2024 03/12 14:40
做了筆∶借∶利潤分配一未分配利潤5萬,貸∶累計折舊5萬,但是資產(chǎn)負債表的利潤分配-未分配利潤勾稽不過來和利潤表差5萬

郭老師 

2024 03/12 14:40
是的,對的,只要做了就影響。

84784971 

2024 03/12 14:42
意思是有筆營業(yè)外收入是放在去年12月份的,現(xiàn)在出1月份報表,做在今年一月份,但是又不想影響一月份的報表

郭老師 

2024 03/12 14:43
我把這個營業(yè)外收入改成利潤分配,未分配利潤,它就不影響你一月份的利潤了。

84784971 

2024 03/12 14:43
出來資產(chǎn)負債表和利潤表凈利潤差5萬哦,不對等

郭老師 

2024 03/12 14:44
銀行資產(chǎn)負債表和利潤表估計關(guān)系不一致可以忽略的,如果你寫不一致的話,你反結(jié)賬修改吧,做不了

84784971 

2024 03/12 14:44
利潤分配-未分配利潤還需要轉(zhuǎn)到哪個科目嗎?

郭老師 

2024 03/12 14:45
你好,這個就是已經(jīng)最后的科目,不需要結(jié)轉(zhuǎn)。
