问题已解决
老師,請問2018年的時候我們暫估入庫的成本高了,而且還結(jié)轉(zhuǎn)了成本,現(xiàn)在2019年了,跨年了怎么調(diào)整呢?
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借:應付賬款-暫估
貸:以前年度損益調(diào)整
借:以前年度損益 調(diào)整
貸:未分配利潤
2019 04/25 15:32
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2019 04/25 15:36
我應該這么問,這個商品不是暫估入庫,是本來是采購進來然后銷售出去的,但是做成了自產(chǎn)入庫的了,
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2019 04/25 15:43
2018年的時候做的是自產(chǎn)入庫的借:庫存商品135萬 貸:生產(chǎn)性生物資產(chǎn)-苗木135萬,我們還把這個苗子賣出去了,結(jié)轉(zhuǎn)了成本,借:主營業(yè)務成本135萬,貸庫存商品135萬,但是實際這個苗子是我們采購進來的,而且成本價是119萬,
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2019 04/25 15:45
這個可以紅沖入庫的憑證和紅沖結(jié)轉(zhuǎn)成本的憑證嗎?然后再做一筆正確的入庫和結(jié)轉(zhuǎn)成本,,但是是跨年度的,可以直接這么調(diào)整嗎?我們農(nóng)業(yè)是免稅的
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陳詩晗老師 
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2019 04/25 15:51
首先,你把之前的分錄沖紅,然后做一筆正確的分錄。
損益類科目用以產(chǎn)年度損益調(diào)整代替。然后轉(zhuǎn)留存收益。
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2019 04/25 15:54
具體分錄怎么做呢?
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陳詩晗老師 
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2019 04/25 15:57
借:庫存商品-135萬
貸:生產(chǎn)性生物資產(chǎn)-苗木-135萬,
借:以前年度損益調(diào)整-135萬,
貸庫存商品-135萬
借:庫存商品 119
貸:生產(chǎn)性生物資產(chǎn) 119
借:以前年度損益調(diào)整 119
貸:庫存商品 119
借:以前年度損益調(diào)整 16
貸:未分配利潤 16
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2019 04/25 16:05
好的,那結(jié)轉(zhuǎn)銷售成本那筆怎么處理呢?
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陳詩晗老師 
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2019 04/25 16:26
借:以前年度損益調(diào)整 119
貸:庫存商品 119就是這一筆,結(jié)轉(zhuǎn)
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2019 04/25 17:01
好的,謝謝老師
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陳詩晗老師 
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2019 04/25 17:10
不客氣,祝你工作愉快
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