问题已解决
老师,盘点有盘亏盘盈,我想写说明,盘亏做报损处理,盘盈可以不用处理吗



您好!盘盈也要做分录的
2024 05/05 16:34

84785044 

2024 05/05 16:36
这两对企业所得税的影响分别是什么呢

宋生老师 

2024 05/05 16:38
你好!这个要看具体情况,一般盘亏会减少企业的所得税。
盘盈的,一般对所得税没有影响

84785044 

2024 05/05 16:39
那如果有丢失、有破损、有过期,是不是都可以报损处理?

宋生老师 

2024 05/05 16:41
你好!是的。操作是可以的呃

84785044 

2024 05/05 16:42
盘亏处理和报损处理有什么区别呢?是一样的账务处理吗

宋生老师 

2024 05/05 16:43
你好!盘亏是盘点的时候账上和实际补一致
报损是知道发生了这个事情,导致了损失
其实最终都差不多,实操中,最终都是计入营业外支出

84785044 

2024 05/05 16:44
这是不是属于管理不善导致的?管理不善是属于非正常损失是吗?账务处理是要做到营业外支出是吧

宋生老师 

2024 05/05 16:45
你好!管理不善是其中的原因之一。并不是都是管理不善
属于非正常。计入营业外支出。