问题已解决
為什么一年內(nèi)到期的長期待攤費用,不屬于非流動負債而是資產(chǎn)呢?
FAILED
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您好,在資產(chǎn)負債表里面是屬于非流動資產(chǎn)
2021 04/26 14:55
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2021 04/26 14:58
既然是長期待攤費用,為什么不屬于負債,反而是資產(chǎn)類呢?
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2021 04/26 14:59
為什么不屬于一年內(nèi)到期的非流動負債呢?
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2021 04/26 15:01
您好,那假如您是怎么做分錄的呢?
借:長期待攤費用
貸:銀行存款
假如是負債的話,就不是這樣做分錄的
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2021 04/26 15:02
在尚未確認為費用的時候,相當于企業(yè)預先支付出去的錢,所以屬于資產(chǎn)類科目
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2021 04/26 15:03
我就是不太能理解,一項負債為什么會在資產(chǎn)科目里。。。
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2021 04/26 15:06
您為什么非得想在負債呢?
舉個例子,您把錢給到了銀行,這屬于您的資產(chǎn)么?屬于吧,但是這個錢其實已經(jīng)給到了銀行,按您的邏輯這屬于負債啊
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2021 04/26 15:09
"長期待攤費用"符合資產(chǎn)的定義:企業(yè)擁用或控制的、能帶來經(jīng)濟利益的經(jīng)濟資源。比如說,公司租廠房,那么這個倉房是公司能夠控制的
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