问题已解决
如果幼兒園用政府補助款購買固定資產(chǎn),請問一下,是怎么樣做會計分錄的?購買的固定資產(chǎn)要不要計提折舊?
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你好 與資產(chǎn)相關(guān)的補助要折舊的哦 。 借銀行存款貸遞延收益 。買固定資產(chǎn) 借固定資產(chǎn)貸銀行存款 。按月折舊借管理費用-折舊費貸;累計折舊 結(jié)轉(zhuǎn)遞延:借遞延收益貸其他收益
2020 07/14 12:23
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2020 07/14 12:34
但是這個補助款的支出是有限制范圍的,如果是這樣的話,該如何做分錄
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2020 07/14 12:37
你按你們補助的支出來做遞延結(jié)轉(zhuǎn)即可。 剩下的錢 你們承擔的計入銀行存款去支付即可
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2020 07/14 14:30
好的,謝謝
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2020 07/14 14:35
沒事的希望能幫到你
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