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連續(xù)編制合并財(cái)務(wù)報(bào)表中,調(diào)整分錄中有數(shù)據(jù)的那些所有者權(quán)益年初數(shù)和年初未分配利潤是要計(jì)入合并工作底稿中哪里?調(diào)年初數(shù)嗎?
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您好,這個的話,是正常要調(diào)整年初的未分配利潤的這個
2023 12/02 22:43
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2023 12/02 22:46
課程說把調(diào)整分錄中的數(shù)據(jù)都填入合并工作底稿中,這些都是年初數(shù),編制的不是年末的會計(jì)報(bào)表嗎,是直接用年末的合計(jì)數(shù)加減這些年初數(shù)嗎
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2023 12/02 22:46
嗯對,是需要先調(diào)整到期初的
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2023 12/02 22:49
也就是說凡是調(diào)整抵消分錄中涉及所有者權(quán)益年初數(shù)和年初未分配利潤就是用來調(diào)整資產(chǎn)負(fù)債表的年初數(shù)和利潤表的上年數(shù)的,和年末報(bào)表數(shù)據(jù)無關(guān)對嗎
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2023 12/02 22:51
那么資產(chǎn)負(fù)債表年初數(shù)不是直接就用了上年合并財(cái)務(wù)報(bào)表的數(shù)據(jù)嗎,好像并不需要再調(diào)整吧,就是利潤表的上年數(shù)可能需要調(diào)整
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2023 12/02 22:52
嗯對理解的是沒錯的這個
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2023 12/02 22:55
您是說一般只需要調(diào)整利潤表年初未分配利潤,資產(chǎn)負(fù)債表直接可以不用管年初數(shù)了對嗎
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2023 12/03 09:09
對的,這個理解是沒錯的
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