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請問:有一筆已經(jīng)支付的款項(xiàng),本應(yīng)前期每月計(jì)提費(fèi)用但未提的,是應(yīng)該計(jì)入“應(yīng)收款”還是“預(yù)付款”?
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你好,計(jì)提的時(shí)候,貸方通過預(yù)付賬款核算就是了
2019 06/10 10:44
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2019 06/10 10:54
是補(bǔ)提前期的費(fèi)用,也可以用預(yù)付款核算嗎?
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2019 06/10 11:00
你好,有一筆已經(jīng)支付的款項(xiàng),說明先支付計(jì)入了預(yù)付賬款核算,后面計(jì)提,就可以沖銷預(yù)付賬款
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2019 06/10 11:05
從費(fèi)用配比角度來看,是2018年的費(fèi)用,2019年支付,也算預(yù)支付嗎?審計(jì)人員說不能算預(yù)付款。
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2019 06/10 11:09
你好,這樣不屬于預(yù)支付
2018年計(jì)入貸方其他應(yīng)付款等科目核算,2019年,借;其他應(yīng)付款,貸;銀行存款
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2019 06/10 11:20
關(guān)鍵是2018年就壓根沒有任何記賬處理。
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2019 06/10 11:21
2018年沒有提費(fèi)用,貸其他應(yīng)付,
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2019 06/10 11:31
你好,那就需要補(bǔ)計(jì)提才是的
借;以前年度損益調(diào)整,貸;其他應(yīng)付款
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2019 06/10 11:38
你的意思是用“其他應(yīng)付帳款“來核算嗎?
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2019 06/10 11:41
支付時(shí)借其他應(yīng)付款,貸銀行存款;補(bǔ)提時(shí)借管理費(fèi)用,貸其他應(yīng)付款。
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2019 06/10 11:41
你好,是的,計(jì)提沒有了預(yù)提費(fèi)用科目,就通過其他應(yīng)付款貸方核算
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2019 06/10 11:46
但是這樣其他應(yīng)付款就是負(fù)數(shù)余額,審計(jì)人員說這樣不好看,要求轉(zhuǎn)到“其他應(yīng)收款“使余額為正數(shù)。
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2019 06/10 11:48
你好,其他應(yīng)付款計(jì)入貸方,在其他應(yīng)付款期末是正數(shù)啊,怎么會(huì)是負(fù)數(shù)呢
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2019 06/10 11:53
因?yàn)橹Ц稌r(shí)借其他應(yīng)付24萬,計(jì)提時(shí)每月2萬貸其他應(yīng)付,從7-12月,供貸其他應(yīng)付12萬,12月底其他應(yīng)付借方余額12萬呀,是負(fù)數(shù)
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2019 06/10 11:55
你好,支付的時(shí)候計(jì)入預(yù)付賬款,這樣其他應(yīng)付款就沒有負(fù)數(shù)了
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