当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,收到房租費(fèi)發(fā)票(2023年2月到2024年1月)錢未付,分錄怎么做?



您好
借 待攤費(fèi)用
貸 其他應(yīng)付款
然后按月攤銷
借 管理費(fèi)用等
貸 待攤費(fèi)用
軟件有待攤費(fèi)用科目么
2023 02/11 20:32

84784985 

2023 02/11 20:33
收到發(fā)票錢未付不是一年內(nèi)借方做預(yù)付帳款一年以上借方做長(zhǎng)期待攤費(fèi)用?

bamboo老師 

2023 02/11 20:44
以前用待攤費(fèi)用 新準(zhǔn)則取消了待攤費(fèi)用科目 用預(yù)付賬款科目代替
有的單位軟件里面還有待攤費(fèi)用科目的? 您的沒(méi)有的話 就用預(yù)付賬款科目代替

84784985 

2023 02/11 20:46
收到發(fā)票錢未付借方做預(yù)付賬款-房租費(fèi),貸方做應(yīng)付帳款?

bamboo老師 

2023 02/11 20:51
用其他應(yīng)付款科目比較合適 不用應(yīng)付賬款

84784985 

2023 02/11 20:56
收到一年以上房租費(fèi)發(fā)票分錄怎么做?

bamboo老師 

2023 02/11 20:57
借:長(zhǎng)期待攤費(fèi)用
貸:其他應(yīng)付款
