问题已解决
事業(yè)單位的固定基金現(xiàn)在是不是不用了?用非流動(dòng)資產(chǎn)基金-固定資產(chǎn)來代替了?
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23日,甲單位收到代理銀行轉(zhuǎn)來的用于支付A供貨商貨款的“財(cái)政直接支付入賬通知書”,通知書中注明的金額為110萬(wàn)元。
借:事業(yè)支出 110
貸:財(cái)政補(bǔ)助收入 110
借:應(yīng)付賬款 110
貸:固定基金 110
2017 09/12 20:40
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2017 09/12 20:41
老師,他這個(gè)固定基金是怎么回事???
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2017 09/12 20:42
好的,老師,他答案是這樣寫的
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2017 09/12 20:33
你好,購(gòu)入固定資產(chǎn),是用非流動(dòng)資產(chǎn)基金-固定資產(chǎn)貸方核算
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2017 09/12 20:40
你好,只需要做第一筆分錄就可以了
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2017 09/12 20:42
你好,購(gòu)入的固定資產(chǎn)才需要做雙分錄,一般的事業(yè)費(fèi)用支出不需要的