问题已解决
老師幫忙看一下以前年度損益調(diào)整科目在借方負(fù)數(shù)表示什么意思,進(jìn)項(xiàng)稅怎么又在接方
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你好,借方負(fù)數(shù)表示以前年度利潤(rùn)增加;憑證太清了,看不清楚呢
2020 07/30 11:14
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2020 07/30 11:19
老師沒(méi)有看懂這憑證,幫忙解說(shuō)一下,謝謝
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2020 07/30 11:23
你好,
首是將原來(lái)暫估的應(yīng)付賬款轉(zhuǎn)為對(duì)應(yīng)的應(yīng)付賬款的明細(xì)賬;
第二個(gè)是由于原來(lái)暫估是按價(jià)稅合計(jì)數(shù)暫估的,所以稅的部分之前計(jì)入了成本,現(xiàn)在將取得發(fā)票的進(jìn)項(xiàng)稅從成本中沖出來(lái),但由于跨年,所以用了以前年度損益調(diào)整,就是沖減以前年度的成本,然后增加進(jìn)項(xiàng)稅額
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2020 07/30 11:25
好的,謝謝老師
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2020 07/30 11:27
不客氣的,祝您學(xué)習(xí)愉快
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2020 07/30 11:40
老師這個(gè)月我結(jié)轉(zhuǎn)稅金的時(shí)候都結(jié)轉(zhuǎn)了0.01,導(dǎo)致現(xiàn)在應(yīng)交稅金借方多了0.01出來(lái),我要怎么結(jié)轉(zhuǎn)平賬呢
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2020 07/30 11:46
你好,轉(zhuǎn)入管理費(fèi)用就可以
借,管理費(fèi)用
貸,應(yīng)交稅費(fèi)一應(yīng)增
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2020 07/30 11:47
好的,謝謝
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2020 07/30 11:48
不客氣的,祝您學(xué)習(xí)愉快
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2020 07/31 09:37
老師你好,建筑公司,都分項(xiàng)目核算的,怎么樣才能知道一個(gè)項(xiàng)目營(yíng)虧呢
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2020 07/31 09:45
你好,需要核算每個(gè)項(xiàng)目的收入和成本,然后算出這個(gè)項(xiàng)目的利潤(rùn) ,是正數(shù)是盈利;負(fù)數(shù)是虧損
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2020 07/31 09:48
那其他的呢,比如說(shuō)費(fèi)用,稅金等,像這些每個(gè)月都是整體交的
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2020 07/31 09:56
你好,這些在月末時(shí)分配計(jì)入不同的項(xiàng)目成本
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2020 07/31 09:59
這個(gè)沒(méi)有分配過(guò),不知道怎么分配
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2020 07/31 10:03
你好,如果是幾個(gè)項(xiàng)目共同發(fā)生的費(fèi)用,可以按項(xiàng)目已經(jīng)發(fā)生的總成本進(jìn)行分配
比如A100,B150,費(fèi)用是200;分配率是200/(100加上150),
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