問題已解決
請(qǐng)問老師,我們?nèi)ツ甑馁~務(wù)處理把一筆原材料的金額計(jì)入了費(fèi)用科目,抵了企業(yè)所得稅,現(xiàn)在匯算清繳不能在企業(yè)所得稅稅前列支,匯算清繳的報(bào)表這比費(fèi)用應(yīng)該怎么填?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
您好,是真實(shí)原材料耗用嗎?
2022 05/19 08:08
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/19 08:35
是的,開收購(gòu)發(fā)票了的
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 08:38
您好,若真實(shí)耗用原材料,可以根據(jù)實(shí)際計(jì)入成本費(fèi)用,否則不可以,期末賬實(shí)相符
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/19 08:41
我的意思是當(dāng)時(shí)本來應(yīng)該計(jì)入原材料,結(jié)果計(jì)入期間費(fèi)用稅前列支了,現(xiàn)在匯算清繳怎么把這比調(diào)增
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 08:47
您好,那您應(yīng)當(dāng)做會(huì)計(jì)更正,不是納稅調(diào)增
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 08:49
會(huì)計(jì)更正是在哪兒填
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 08:51
您好,在憑證里,更正賬
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 08:54
憑證更正之后我的財(cái)務(wù)報(bào)表的費(fèi)用金額就會(huì)變會(huì)減少,匯算清繳應(yīng)該也要處理吧
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 08:56
您好,那匯算清繳就不需要調(diào)整,整體對(duì)所得稅影響相同
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/19 08:57
我把費(fèi)用調(diào)到原材料科目之后怎么會(huì)沒有影響呢
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 09:23
您好,您期末庫(kù)存盤點(diǎn)能否一致?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/19 09:24
原材料期末盤點(diǎn)我們是稻谷只能盤個(gè)大概
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 09:27
您好,一定要認(rèn)真判斷,做賬實(shí)相符
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