问题已解决
租場地開工廠,每年租金30萬,先交了10萬,還沒交夠,怎么做賬,30萬租金現(xiàn)在攤銷到12個月的成本當中,還是交夠30萬了再攤銷
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預付房租
借:應付賬款-房東10
貸:銀行存款10
按月攤銷
借:管理費用-房租?1.5? ??
貸:預付賬款-房租1.5
收到發(fā)票
借:預付賬款-房租
? ? ?應交稅費-增值稅-進項
貸:應付賬款-房東
2023 08/06 10:10
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2023 08/06 10:22
把房租放在成本科目還是放管理科目,放那個合適,1.5怎么算的,
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2023 08/06 10:24
算錯了,應該是30/12=2.5的哈。分錄沒錯
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2023 08/06 10:26
這就明白了老師,房租放那個科目合適管理費用還是生產(chǎn)成本
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2023 08/06 10:30
廠房的房租計入制造費用-房租
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