问题已解决
老師,請問事業(yè)單位去年記賬有誤,應(yīng)該借記應(yīng)付職工薪酬,錯記成工資福利費用,這樣導(dǎo)致資產(chǎn)負債表應(yīng)付職工薪酬增加,累計盈余減少,今年應(yīng)該怎么調(diào)整?謝謝!
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
借:應(yīng)付職工薪酬
貸:累計盈余
2022 03/16 11:30
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/16 11:33
老師,還用通過以前年度盈余調(diào)整科目嗎?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/16 11:35
按規(guī)范作法就需要通過那個科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/16 11:42
好的,老師,那摘要大概怎么寫呀
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/16 11:43
就寫更正某號憑證錯誤
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