问题已解决
老師,請(qǐng)教個(gè)問題,事業(yè)單位的基建賬在進(jìn)行新舊制度并賬銜接的時(shí)候有個(gè)待核銷基建支出科目該怎么處理呢?
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你好,這個(gè)預(yù)算會(huì)計(jì)計(jì)入財(cái)政撥款結(jié)余
財(cái)務(wù)會(huì)計(jì)計(jì)入其他應(yīng)付款
2021 10/19 14:50
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2021 10/19 16:38
待核銷基建支出余額在借方,并入其他應(yīng)付款的借方嗎
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陳詩晗老師 
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2021 10/19 16:43
放到貸方,而不是放到借方。
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2021 10/19 16:51
是直接并入嗎,不涉及抵消的嗎
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陳詩晗老師 
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2021 10/19 16:52
這里不涉及到抵消,就是這個(gè)支出你之前已經(jīng)把它提出來了,后面你要支付財(cái)務(wù)會(huì)計(jì),就直接放到那個(gè)其他應(yīng)付款的貸方就行了,同時(shí)在你的那個(gè)累計(jì)盈余里面要借方體現(xiàn)。
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