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如果本應(yīng)是其他收益,但做賬做到了客戶回款應(yīng)收賬款,跨年度了,那這種怎么調(diào)整呀
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同學(xué)您好,您原來的分錄是什么?借銀行存款,貸:應(yīng)收賬款?
如果是這樣
借:應(yīng)收款款(原來的科目)
貸:以前年度損益調(diào)整
2024 04/30 14:04
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2024 04/30 14:27
那如果是:借:應(yīng)收賬款(實(shí)際上其中包含了一部分是第三代手續(xù)費(fèi)返還的稅) 貸:應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)稅,這個(gè)分錄錯(cuò)了的話,跨年度調(diào)整應(yīng)該是怎么調(diào)整嘞
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王小龍老師 
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2024 04/30 14:31
借:以前年度損益調(diào)整
貸:應(yīng)收賬款
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2024 04/30 14:46
這個(gè)調(diào)整的金額就是差額部分的金額對(duì)吧
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王小龍老師 
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2024 04/30 14:48
同學(xué)您好,就是那些本來應(yīng)該在其他收益里的數(shù),一般調(diào)整就是把當(dāng)時(shí)真實(shí)的分錄寫出來,再跟當(dāng)時(shí)寫錯(cuò)的哪個(gè)分錄作比較,對(duì)應(yīng)著修改。
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