What should I do if the non operating income and interest of more than 10 yuan in the previous year

Two ways to deal with it:

1. Use the profit and loss adjustment account of the previous year to adjust, for example: borrow: bank deposit loan: profit and loss adjustment of the previous year;

2. Directly included in the current profit and loss, borrow: bank deposit loan: non-operating income loan: financial expenses (red letter).

The first way is to file a pre-payment declaration of enterprise income tax in the current quarter, or to make a tax adjustment declaration and payment when the final settlement is made before May 31 of the following year.

The second way is to declare and pay enterprise income tax in the current quarter.

If the business made the "borrow: business tax and additional credit: tax payable" entry, it is now necessary to pass the "borrow:"

Taxes payable Credit: Adjustment of entries in previous years.

Now it is found that it is not a post-balance sheet event, and does it involve capitalization and other issues? Words that are not involved:

Debit: Profit and loss adjustments for prior years.

Credit: Bank deposits.

It is OK to make profit and loss adjustments for previous years.

Note: Accounting entries at the time of adjustment.

Borrow: main business income, other business income, non-operating income.

Credit: Prior Year Profit and Loss Adjustment.

Carry-forward revenue accounting entries.

Borrow: main business income, other business income, non-operating income.

Credit: Profit for the year.

The adjustment of profit and loss of previous years refers to the adjustment made by an enterprise to the amount of material profit and loss overcounted or undercounted in previous years, so that it will not affect the total profit of the current year. In the event that expenses are overcharged or undercounted or income is overcounted or undercounted in previous years, the original relevant profit and loss account should be replaced by the "Profit and Loss Adjustment of Previous Years" account, and the counterparty account should remain unchanged, and then the "Profit and Loss Adjustment of Previous Years" account should be carried forward to the "Profit Distribution" account for the corresponding adjustment of surplus reserve. In the end, it cannot affect the "Profit this year" account for the current period.

Revenues and expenses of prior years are not recorded and are adjusted through profit and loss of prior years.

If a legal person repays the loan, it should be recorded through other receivables, otherwise, what kind of money is it? What is the ** of cash?

The money remitted by the customer is received in advance, and the money is received in advance, and it is written off and deducted from the receivable, and the reason should be ascertained.

Question: Is it directly credited to the invoicing line?

If you have shipped the goods before, it is said that the other party has not accepted the goods, and the risk reward has not been transferred, so there is a lag in recognizing the revenue.

Ask what is the time limit for receiving the payment and crediting time.

There are no specific tax requirements.

Ask what is the problem with the receipts issued more than ten years ago, and how to deal with the invoices now.

Ask a question, invoice the other party directly, is there any problem?

Answer: There is no problem if you don't audit, and if you find it, you may have to check whether your business is true, whether the revenue is confirmed to be false invoices, and so on. Then the penalty for delaying the recognition of income is to see the local tax bureau, 2000 to 10,000.

It is unlikely that the phenomenon that the landlord said will happen, because it is all automatic and will not miss the landlord's account, of course, if your account is a special account (such as a long-term hanging account) is another matter. Please check the details carefully and print the list.

Normally, adjusting the profit and loss adjustment of the previous year is very troublesome, and if the amount is not large, it will go to the current period.

Debit: Profit and loss adjustments for prior years.

Credit: Bank deposits.

Under the new accounting standards, the profit and loss statement (income statement) cancels the item of "profit and loss adjustment for previous years", and at the same time, according to the relevant provisions of income tax final settlement, the expenses of previous years are incurred in the current year and must be adjusted for tax purposes, and pre-tax deductions are not allowed, so the following accounting entries should be made:

Debit: Profit and loss adjustments for prior years.

Credit: Bank deposits.

Debit: Profit distribution Undistributed profits.

Credit: Prior Year Profit and Loss Adjustment.

Of course, in practice, if the amount of expenses is not large, it can be directly credited to this year's expenses, which is determined by the enterprise itself

Borrow: Finance Expense - Interest Expense.

Credit: Bank deposits.

If the amount is not large, it can be directly credited to the current period, if the impact is large, it should be treated through the adjustment of profit and loss of previous years, and if it is interest income, the taxable income tax should be increased.

Borrow: Profit or loss for previous years.

Credit: Bank deposit (or cash).

If the Accounting Standards for Business Enterprises are implemented, the profit and loss adjustment of the previous year shall be used to transfer the final recorded expense account to the undistributed profit.

If the "Accounting Standards for Small Enterprises" are implemented, they shall be directly included in the profit or loss for the current period according to the future applicable method.

From the entries you listed, your interest and handling fees should be the detailed accounts under the financial expenses, and your director asked you to make profit and loss adjustments, indicating that you are implementing the "Accounting Standards for Business Enterprises".

So now you are in February, first flush the original two entries in January.

Then make the following entries:

Borrow: Bank deposit 3000-200=2800

Credit: Profit and loss adjustment of previous years 3000-200=2800 transferred to undistributed profits.

Borrow: Profit and loss adjustment for previous years 3000-200 = 2800 Credit: Profit distribution - undistributed profit 2800

There is no impact, just make up for it, and the balance reconciliation statement of the bank account will be ready.

Borrow: Bank deposit.

Credit: Finance Expense.

If you don't, then the bank will be unhappy.