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老師,去年12月份暫估了一筆費(fèi)用(實(shí)際沒(méi)發(fā)生),實(shí)際沒(méi)發(fā)生,匯算時(shí)已調(diào)增,賬上怎么處理?
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同學(xué)您好,一般是紅字沖回原分錄的,原科目負(fù)數(shù)表示的
2023 06/21 23:58
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2023 06/21 23:59
跨年了也是這樣處理?
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易 老師 
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2023 06/22 00:04
你需要看是否是小企業(yè)會(huì)計(jì)準(zhǔn)則,還是企業(yè)會(huì)計(jì)?小企業(yè)會(huì)計(jì)準(zhǔn)則直接通過(guò)利潤(rùn)分配調(diào)整,企業(yè)會(huì)計(jì)準(zhǔn)則通過(guò)以前年度調(diào)損益調(diào)整”
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2023 06/22 00:08
有的老師說(shuō)賬上不處理也行,反正匯算時(shí)調(diào)增了,調(diào)表不調(diào)賬
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易 老師 
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2023 06/22 06:26
你說(shuō)的這種也可以的。
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