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請(qǐng)問(wèn)老師,往年的累計(jì)折舊多計(jì)提了要怎么處理
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冉老師
金牌答疑老師
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你好,同學(xué)
本期可以直接沖回的
2024 04/07 10:45
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冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 04/07 10:50
用以前年度損益調(diào)整科目
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 04/07 10:51
借累計(jì)折舊
貸以前年度損益調(diào)整
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 04/07 10:54
是的,多計(jì)提的放在借方的
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 04/07 10:56
不需要沖回的,這個(gè)就是調(diào)整前期多計(jì)提的
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 04/07 10:59
期末折舊的,=等于期初,加上本期,結(jié)果應(yīng)該是正數(shù)余額
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 04/07 11:02
本期是負(fù)數(shù),是正常的,余額是正數(shù)
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 04/07 11:12
不會(huì)的,是正常 的,調(diào)整的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 04/07 10:49
本期沖回后當(dāng)年折舊額變成負(fù)數(shù),又怎么辦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/07 10:51
請(qǐng)問(wèn)要怎么做分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/07 10:54
是把往年多提的折舊額全部放在借方嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/07 10:55
這樣做以后還需要沖回嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/07 10:59
這樣調(diào)整以后,本年折舊的期末余額變成借方
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/07 11:01
借方有往年多提的55萬(wàn),貸方有本年正常計(jì)提45萬(wàn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/07 11:01
本期折舊變成負(fù)數(shù)了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/07 11:09
請(qǐng)問(wèn)老師,這種情況到匯算清繳時(shí),會(huì)引起異常嗎?
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