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老師好,我剛發(fā)現(xiàn)去年11月的賬中,我把應(yīng)記做“主營業(yè)務(wù)成本”科目的,不小心選成“主營業(yè)務(wù)收入”了。 那去年的收入就少了 筆,同時(shí)成本也少了這筆。我今年應(yīng)該如何調(diào)賬呢?
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你好!你們有以前年度損益調(diào)整科目嗎?
2024 07/13 23:39
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2024 07/13 23:51
有的,老師。
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2024 07/14 07:53
你好!因?yàn)槔麧?rùn)總額不影響可以做調(diào)整分錄
借庫存商品等 貸以前年度損益調(diào)整~收入
借以前年度損益調(diào)整~成本 貸庫存商品等
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2024 07/14 07:58
我這是服務(wù)費(fèi),麻煩老師看下具體怎么分錄
FAILED
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2024 07/14 08:58
你好!不涉及增值稅,只調(diào)整主營業(yè)務(wù)收入和主營業(yè)務(wù)成本按上邊分錄,因?yàn)榭偫麧?rùn)是不影響的
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