问题已解决
老師,周末打擾了,有個(gè)問題請(qǐng)教,就是公司購買金蝶軟件2000元/5年,是做辦公費(fèi)還是做無形資產(chǎn),做無形還得攤銷是嗎?像這種情況是做費(fèi)用還是無形?軟件是7月28銀行存款支付的。發(fā)票是8月初開來的
FAILED
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你好,根據(jù)你的描述(公司購買金蝶軟件2000元/5年),不是無形資產(chǎn),需要計(jì)入? 長(zhǎng)期待攤費(fèi)用? 科目核算,然后按月攤銷計(jì)入? 管理費(fèi)用
2022 08/21 17:46
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2022 08/21 17:48
那收到發(fā)票是? 借:管理費(fèi)用-辦公費(fèi)? ?應(yīng)交稅費(fèi)-進(jìn)項(xiàng) 貸:應(yīng)付-金途??
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2022 08/21 17:49
能寫下具體科目嗎
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2022 08/21 17:49
你好,根據(jù)你的描述,取得發(fā)票的分錄應(yīng)當(dāng)是
借:長(zhǎng)期待攤費(fèi)用??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:預(yù)付賬款?
FAILED
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2022 08/21 17:54
老師,我貸應(yīng)付賬款可以嗎?我做的是外賬,他們不用預(yù)收預(yù)付
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2022 08/21 17:54
你好,你預(yù)付的時(shí)候,是計(jì)入應(yīng)付賬款的借方嗎??
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2022 08/21 17:56
然后攤銷 借:管理費(fèi)用- 按月 貸:長(zhǎng)期待攤,對(duì)吧
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2022 08/21 17:56
你好,按月攤銷是這樣做分錄
借:管理費(fèi)用,貸:長(zhǎng)期待攤費(fèi)用?
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2022 08/21 17:57
是的,有銀行對(duì)賬單我做的是借:應(yīng)付賬款貸:銀行存款
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2022 08/21 17:58
那有發(fā)票是怎么做呢 借:長(zhǎng)期待攤? 應(yīng)交稅費(fèi)-進(jìn)項(xiàng) 貸:應(yīng)付負(fù)數(shù)?
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2022 08/21 17:59
還是貸方直接寫應(yīng)付?還是怎么寫呢
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2022 08/21 18:02
你好,你預(yù)付的時(shí)候,是計(jì)入應(yīng)付賬款的借方,那取得發(fā)票的時(shí)候
借:長(zhǎng)期待攤費(fèi)用??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:應(yīng)付賬款
然后按月攤銷,借:管理費(fèi)用,貸:長(zhǎng)期待攤費(fèi)用?
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2022 08/21 18:05
謝謝,老師,知道啦
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2022 08/21 18:09
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以評(píng)價(jià),謝謝。
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