问题已解决
老師,資產表是應收是負數(shù)15萬,調賬的話,直接做一個分錄:借應收15萬,貸預收15萬,對不對呀?
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你好,不需要做賬務處理,直接從分類到預收賬款里面就行。
2024 04/18 08:03
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2024 04/18 08:05
好的,也就是說財務軟件里的資產負債表不用修改,在稅務申報表里把應收的負15萬,填到預收15萬,這樣理解對嗎?
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2024 04/18 08:07
是的對的,是這個意思。
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2024 04/18 08:10
謝謝老師,資產負債表里除了利潤分配和應交稅費可以為負數(shù),其他科目如果出現(xiàn)負數(shù),申報時最好調一下表嗎?
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2024 04/18 08:14
應交稅費也不出現(xiàn)負數(shù)。
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2024 04/18 08:45
哦,退稅時可能會吧。
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2024 04/18 08:46
應交稅費不顯示負數(shù)余額,
重分類其他流動資產里面去。
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2024 04/18 08:47
調賬時應收對預收,應付對預付,其他應收對其他應付,還有其他應對的科目嗎?
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2024 04/18 08:49
你好,往來科目就這6個。應交稅費出現(xiàn)負數(shù)的,充分累到其他流動資產。
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2024 04/18 08:52
好的,謝謝,有人說應付有時也可以調到應收里,行嗎?
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2024 04/18 08:55
可以啊,應付就是預付里面。
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2024 04/18 08:55
不可以
應收預收,它是針對你的客戶
應付預付,這是供應商。
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