问题已解决
老師,我2019年忘記三個月的計提折舊了,我已經(jīng)把三個月的折舊做分錄:借:未分配利潤。貸:累計折舊,那我2019匯算清繳是調(diào)增還是調(diào)減呀?匯算清繳固定資產(chǎn)表里是負數(shù),然后跳到納稅調(diào)整表里是調(diào)減了
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您好,您現(xiàn)在補計提,是納稅調(diào)減的,您固定資產(chǎn)不應該是負數(shù)
2020 04/29 20:32
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2020 04/29 20:54
您是在2020年調(diào)整的是嗎
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2020 04/29 20:58
那您應該帳載和稅額都是9000,然后今年填在的3000在跨年度調(diào)整里面調(diào)整
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2020 04/29 21:11
是納稅調(diào)明細表,扣除項目里面,不是其他
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2020 04/29 21:14
您好,這影響的還是2019年度的
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2020 04/29 21:16
2020年的年初的,2019年的帳是不能調(diào)整,您調(diào)整的年初是資產(chǎn)負債表的年初數(shù)據(jù)
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2020 04/29 21:21
年初可以調(diào)整的,也就是您累計折舊加上3000,未分配利潤少3000
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2020 04/29 21:40
因為匯算的是19年的,您19年的帳沒有改,不能就直接按賬上的數(shù)據(jù)的,所以需要納稅調(diào)整,現(xiàn)在調(diào)整在2020年,帳也是不需要改,直接調(diào)整的就可以,改的是報表的期初余額,要不然報表的勾稽關系會不對,也就是期初未分配利潤加本年凈利潤不等于期末未分配利潤
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2020 04/30 11:54
是的,就是這樣的意思的
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2020 04/29 20:36
匯算清繳固定資產(chǎn)那個表,第一欄帳載金額,第二大欄稅收金額,帳上的本年折舊是9000,第二欄的稅收本年折舊應該填12000吧?中間少三個月3000嘛。這樣填對嗎?還是帳載金額跟稅收金額填一樣的呢?
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2020 04/29 20:56
我是在2020里做了一筆補計提3000,借:利潤分配-未分配利潤3000,貸:累計折舊3000
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2020 04/29 20:59
跨年度調(diào)整是哪欄呀
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2020 04/29 20:59
是那稅調(diào)整表里的其它項嗎?
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2020 04/29 21:12
老師,我做的未分配利潤影響的是哪年的利潤呀?就像我做的那筆分錄
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2020 04/29 21:14
那個3000是直接進2019年末,還是進2020年初呀?
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2020 04/29 21:19
那我2020年的年初報表是不是要把未分配利潤的金額全部改了跟2019年末一樣的呀?
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2020 04/29 21:20
那我既然做了一筆未分配利潤3000,就相當于把2019年那筆折舊都補上了,為什么匯算清繳要調(diào)增呢?
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2020 04/29 21:27
那我既然做了一筆未分配利潤,已經(jīng)把2019年的補上了,為什么匯算清繳還要調(diào)增呢
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2020 04/29 22:13
老師,那差額3000是在跨年度里調(diào)增3000嗎?固定資產(chǎn)折舊表里帳載金額和稅收金額9000,然后在2020年里補做一筆未分配利潤貸:累計折舊
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