当前位置:财税问题 >
實(shí)務(wù)
问题已解决
房地產(chǎn)開發(fā)公司裝修售樓部的裝修費(fèi)用應(yīng)該計(jì)入什么科目?



你好!計(jì)入售樓部的成本就可以
2018 08/29 16:47

84784955 

2018 08/29 16:49
具體會(huì)計(jì)科目呢,是開發(fā)成本的哪個(gè)二級(jí)明細(xì)?

QQ老師 

2018 08/29 16:50
你好!售樓部以后怎么處理?

84784955 

2018 08/29 16:52
拆掉

QQ老師 

2018 08/29 16:54
你好!2、對(duì)售樓部裝修款,售樓完后需要拆掉,應(yīng)該記入“長(zhǎng)期待攤費(fèi)用--裝修費(fèi)”科目。
(1)發(fā)生的裝修費(fèi)
借:長(zhǎng)期待攤費(fèi)用--裝修費(fèi)
貸:銀行存款等
(2)攤銷時(shí)(可以按項(xiàng)目開發(fā)周期的時(shí)間,確定攤銷年限,一般在2--3年)
借:銷售費(fèi)用--裝修費(fèi)
貸:長(zhǎng)期待攤費(fèi)用--裝修費(fèi)

84784955 

2018 08/29 16:57
如果不拆呢,售樓部本身是開發(fā)的商鋪,后期商鋪要賣掉。

QQ老師 

2018 08/29 16:58
你好!如果售樓處,售樓完后不拆掉,可以作為公司的“固定資產(chǎn)”。
