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請(qǐng)問(wèn)之前年度收入少入,調(diào)整到當(dāng)期收入增加,怎么處理好呢
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同學(xué)您好,正常調(diào)以前的,借:應(yīng)收賬款等,貸:以前年度損益調(diào)整-XXX收入,應(yīng)交稅金-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)
借:以前年度損益調(diào)整所稅稅費(fèi)用,貸:應(yīng)交稅費(fèi)
借:以前年度損益調(diào)整-XXX費(fèi)用 貸:未分配利潤(rùn)
2023 02/24 19:20
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m4234988 
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2023 02/24 19:28
一定要走以前年度損益調(diào)整嗎?小規(guī)模企業(yè)
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易 老師 
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2023 02/24 19:34
不需要,可用利潤(rùn)分配-未分配利潤(rùn)代替
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m4234988 
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2023 02/24 19:38
老師,能詳細(xì)寫(xiě)一下嗎
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易 老師 
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2023 02/24 19:52
借:應(yīng)收賬款等,貸: 入,應(yīng)交稅金-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)
貸: 利潤(rùn)分配-未分配利潤(rùn)
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m4234988 
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2023 02/25 07:42
老師,我們是小規(guī)模企業(yè),不產(chǎn)生稅金,就是之前年度的收入少記了,怎么處理好
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易 老師 
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2023 02/25 07:46
借:應(yīng)收賬款等,
貸: 利潤(rùn)分配-未分配利潤(rùn)
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2023 02/25 08:09
老師,我的意思是正常記賬不產(chǎn)生稅金,但是現(xiàn)在少記了收入,怎么處理好
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易 老師 
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2023 02/25 08:21
產(chǎn)生產(chǎn)生稅金的第1,不產(chǎn)生稅金第2會(huì)計(jì)分錄
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m4234988 
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2023 02/25 08:32
少記的收入是應(yīng)該補(bǔ)在當(dāng)期嗎?
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易 老師 
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2023 02/25 08:58
直接調(diào)整以前的報(bào)表
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