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廖君老師你好,如果一方應(yīng)收已記賬,另一方應(yīng)付沒記賬,那做合表的時(shí)候該怎么做抵消呢?
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朋友您好,抵應(yīng)收和未分配利潤,因?yàn)橐环绞怯浟藨?yīng)收和收入
2024 05/20 11:04
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2024 05/20 11:05
朋友您好,漏了,還有存貨也調(diào)整回來,因?yàn)? 貸:庫存商品了
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2024 05/20 12:52
謝謝老師,如果是一方已確認(rèn)收入,而另一方未確認(rèn)成本的話,該怎樣做抵消呢?差額調(diào)整未分配利潤嗎?
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2024 05/20 13:08
您好,是的,我的想法很簡(jiǎn)單,內(nèi)部的交易只有一方確認(rèn)就把這部分抵銷掉
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2024 05/20 13:15
嗯嗯,老師收入成本和未分配利潤的勾稽關(guān)系您知道嗎?
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2024 05/20 13:18
您好,未分配利潤 (負(fù)債表) =收入-成本 (利潤表)
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2024 05/20 13:42
老師,關(guān)聯(lián)方收入和成本的抵消我還是有點(diǎn)糊涂。比如關(guān)聯(lián)方A賣給關(guān)聯(lián)方B產(chǎn)品,A確認(rèn)收入,掛B的往來。對(duì)于B來講,從A那買的產(chǎn)品不一定當(dāng)期都確認(rèn)成本呀,那這個(gè)成本根據(jù)什么來抵消呢?成本的科目下面也設(shè)上關(guān)聯(lián)方的二級(jí)科目嗎?
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2024 05/20 13:48
您好,B沒有把這些確認(rèn)成本,這就不能全抵消了
把雙方交易分錄寫出來,然后所有的分錄用負(fù)數(shù)體現(xiàn)在我們抵消里,
確實(shí)有點(diǎn)繞,我就是這么用笨方法
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2024 05/20 13:51
如果B沒有全部確認(rèn)成本的話,是不是就只對(duì)確認(rèn)的部分做抵消?
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2024 05/20 14:01
對(duì)對(duì),如果銷售的是存貨,B的存貨價(jià)值也是偏高的(要調(diào)低),還有調(diào)整到A原來的賬面價(jià)值
也就是未分配利潤,存貨,應(yīng)收,應(yīng)付這幾個(gè)科目都要調(diào)整
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2024 05/20 14:18
還是挺麻煩的,我再捋捋。老師,那您公司主營業(yè)務(wù)成本的科目是怎么設(shè)置的呢?
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2024 05/20 14:23
朋友您好,我們幾個(gè)公司? ?主營業(yè)務(wù)收入-產(chǎn)品? ? ? ? ? ?-服務(wù)費(fèi)? ? ? ? ?-運(yùn)輸費(fèi)?
對(duì)應(yīng)主營業(yè)務(wù)成本多了,運(yùn)輸公司? ??主營業(yè)務(wù)成本-人工? ? -汽油? ?-維修費(fèi)? ?-ETC?
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