问题已解决
老師,以前年度損益調(diào)整未結(jié)轉(zhuǎn)到未分配利潤里,第二年的財務(wù)報表中資產(chǎn)負債表未分配利潤差額不等于利潤表凈利潤,這樣的報表算錯誤的么
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你好,原則是需要調(diào)年初數(shù),實務(wù)中一般是不調(diào),公式這樣,
?未分配利潤期末數(shù)=未分配利潤年初數(shù)+凈利潤本年累計+(-)以前年度損益調(diào)整-分配的利潤-提取盈余公積+盈余公積彌補虧損
FAILED
2021 05/07 07:29
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2021 05/07 07:44
老師,為什么在實務(wù)中不調(diào)整呢?
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2021 05/07 07:56
實務(wù)中是財務(wù)軟件做賬,你這個這樣 調(diào) 年初和上年期末數(shù),還不如直接反結(jié)賬做上年算了匯算清繳之前話
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