问题已解决
老師,幫我看下下圖是23年12月的科目余額表,這樣是否需要計提盈余公積
FAILED
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同學,你好!圖上看不出來實收資本是多少,如果法定盈余公積達到實收資本50%可以不再計提
2024 01/10 16:33
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2024 01/10 16:36
實收資本50萬
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2024 01/10 16:39
之前會計做的,不明白那個利潤分配里的法定盈余公積為什么負的
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2024 01/10 16:42
那還是要繼續(xù)提法定盈余公積。為負數(shù)的原因,看下計提時的分錄:借:利潤分配-應付股利
貸:應付股利
利潤分配借方余額,所以為負數(shù)
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