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往年財(cái)務(wù)人員把財(cái)政撥款基本支出和項(xiàng)目支出混淆,導(dǎo)致累計(jì)結(jié)轉(zhuǎn)有余額,現(xiàn)在應(yīng)該如果調(diào)賬?
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同學(xué)您好! 若往年財(cái)務(wù)人員將財(cái)政撥款的基本支出與項(xiàng)目支出混淆,導(dǎo)致累計(jì)結(jié)轉(zhuǎn)有余額,現(xiàn)在應(yīng)首先審查往年賬目,明確混淆情況。然后,編制調(diào)賬分錄,將基本支出與項(xiàng)目支出分別調(diào)整至正確科目。最后,更新賬簿記錄,確保賬實(shí)相符。
2024 02/29 21:17
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2024 02/29 21:19
調(diào)整分錄如何寫?
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2024 02/29 21:24
同學(xué)您好,同學(xué)您好,一般是紅字沖回原分錄的,原科目負(fù)數(shù)表示的藍(lán)字登記正確的就行
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2024 02/29 21:34
21年已經(jīng)結(jié)賬,現(xiàn)在24年了,只能調(diào)整分錄才行呀
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易 老師 
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2024 02/29 21:56
調(diào)21年期末非限定性凈資產(chǎn)后后年度度期初余額
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