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老師,問下2021年度我沒有把壞賬損失做到2021年賬里去,現(xiàn)在年度匯算清繳了,我可以把這部分的壞賬計(jì)提進(jìn)去嗎
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您好
您可以計(jì)提 但是計(jì)提了也不能稅前扣除的
2022 04/07 16:27
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2022 04/07 16:30
為什么呢?意思是計(jì)提了也只能放2022年度稅前扣除嗎,還是就是不能稅前扣除
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2022 04/07 16:31
不符合條件 計(jì)提了也不能扣除
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2022 04/07 16:33
為什么不符合條件,是應(yīng)收賬款,但是對(duì)方已經(jīng)死亡了,也走了法律途徑?,F(xiàn)在確定無法償還,也不能按照營(yíng)業(yè)外支出稅前扣除?
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2022 04/07 16:35
您前面沒說是什么原因啊?
我的意思是 如果不符合條件的 不能稅前扣除 您這個(gè)符合條件 是可以稅前扣除的
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2022 04/07 16:37
因?yàn)?021年我沒有計(jì)提,所以年報(bào)沒這筆金額。那要我計(jì)提的申報(bào)話怎么處理比較好
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2022 04/07 16:38
請(qǐng)問單位用的什么會(huì)計(jì)準(zhǔn)則
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2022 04/07 16:39
小企業(yè)會(huì)計(jì)準(zhǔn)則
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2022 04/07 16:40
借:利潤(rùn)分配-未分配利潤(rùn)
貸:應(yīng)收賬款
如果是企業(yè)會(huì)計(jì)準(zhǔn)則的話
借:以前年度損益調(diào)整
貸:壞賬準(zhǔn)備
借:利潤(rùn)分配-未分配利潤(rùn)
貸:以前年度損益調(diào)整
借:壞賬準(zhǔn)備
貸;應(yīng)收賬款
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2022 04/07 16:42
那這筆分錄我只能放2022年3月做了。因?yàn)?021年的已經(jīng)結(jié)轉(zhuǎn)了。申報(bào)的年報(bào)和第4季度的利潤(rùn)表數(shù)據(jù)有不一致會(huì)有影響嗎?還是說 一定要一致
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2022 04/07 16:44
財(cái)務(wù)報(bào)表您正常填寫 然后填表納稅調(diào)整啊
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