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老師您好,請(qǐng)教一下,小規(guī)模企業(yè)本月做的未開(kāi)票收入,下個(gè)月開(kāi)票了沖紅,在做一個(gè)正確的分錄,是不是多提稅了呀
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
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![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,這個(gè)過(guò)程,是沒(méi)有多做稅款的?
2023 04/13 09:45
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 09:55
次月做正確的分錄,不是也有收入嗎?結(jié)轉(zhuǎn)期末了,計(jì)提印花稅不就多交稅了呀
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/13 10:00
你好,開(kāi)票了沖紅,把之前的稅額已經(jīng)沖銷(xiāo)了
然后再開(kāi)具發(fā)票,再做一次稅額,正規(guī)過(guò)程就確認(rèn)了一次稅額啊
印花稅不需要計(jì)提,也不會(huì)多交的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 10:08
去年開(kāi)票是免稅的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 10:12
你好,去年開(kāi)票是免稅的,那紅沖的時(shí)候,也是免稅啊?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 10:22
老師,那這個(gè)收入不是也期末結(jié)轉(zhuǎn)了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 10:24
老師,那我這個(gè)收入期末也結(jié)轉(zhuǎn)了呀
FAILED
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 10:27
你好,開(kāi)票了沖紅,把之前的收入 已經(jīng)沖銷(xiāo)了
然后再開(kāi)具發(fā)票,再做一次收入,整個(gè)過(guò)程收入就確認(rèn)了一次啊
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/13 10:32
那更正憑證帶著稅額呢,這個(gè)分錄沒(méi)錯(cuò)是吧老師
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/13 10:37
你好,跨年損益事項(xiàng)的調(diào)整,需要通過(guò)? ?以前年度損益調(diào)整 科目核算?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 10:57
借,以前年度損益調(diào)整,貸,應(yīng)交稅費(fèi)_應(yīng)交印花稅,這樣對(duì)嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 11:04
老師,把上年度的印花稅沖掉
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/13 11:04
你好,這個(gè)是對(duì)收入調(diào)整,而不是印花稅啊?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 11:06
麻煩老師指導(dǎo)一下,非常感謝
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/13 11:12
你好,跨年損益事項(xiàng)的調(diào)整,需要通過(guò)? ?以前年度損益調(diào)整 科目核算?
把你做的調(diào)整分錄里面的損益科目,改成???以前年度損益調(diào)整 科目? 就可以了啊?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 11:22
把主營(yíng)業(yè)務(wù)收入改成以前年度損益調(diào)整科目是嗎?老師
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/13 11:29
你好,是的,是這樣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 11:56
老師,您說(shuō)的這個(gè)科目快賬軟件沒(méi)有,小企業(yè)會(huì)計(jì)準(zhǔn)則不用,會(huì)計(jì)準(zhǔn)則有
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 11:59
你好,快賬軟件沒(méi)有,是可以自己新增的
如果是小企業(yè)會(huì)計(jì)準(zhǔn)則,就通過(guò)? 利潤(rùn)分配—未分配利潤(rùn)? 科目代替就是了?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 15:09
老師您好,借利潤(rùn)分配-未分配利潤(rùn),金額填寫(xiě)是負(fù)數(shù)嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/13 15:14
你好,具體是對(duì)哪一筆分錄的調(diào)整,金額填寫(xiě)是負(fù)數(shù)呢??
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 15:20
這一筆分錄呀。。老師
FAILED
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 15:23
你好,這里面有兩筆,是第一筆,還是第二筆呢??
![](/wenda/img/newWd/sysp_btn_eye.png)