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上月管理费用错记本月该如何调整
更新时间: 2020-09-16 00:00:00  

1、按多记金额的差额做红字冲销凭证;

2、凭证摘要写:冲销某年某月第某某号凭证多记金额;

3、会计分录。借:管理费用, 贷:现金 ,或把多记费换做是“开发成本-前期工程款”即可。

关键词: 上月 管理 费用 本月 如何 调整

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