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請(qǐng)問老師,公司購(gòu)買土地時(shí)先交部分保證金,應(yīng)該怎么做分錄?謝謝
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您好
借:其他應(yīng)收款——保證金
貸:銀行存款
2019 08/07 16:02
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2019 08/08 14:48
是要等土地證批下來(lái)再做平掉其他應(yīng)收款這個(gè)科目嗎?
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bamboo老師 
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2019 08/08 14:52
繳納土地款的時(shí)候 可以沖土地款么
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2019 08/08 15:02
繳納土地款應(yīng)該計(jì)入什么科目呢
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bamboo老師 
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2019 08/08 15:04
請(qǐng)問收到發(fā)票了么
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2019 08/08 15:05
還以為交
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2019 08/08 15:06
繳納的時(shí)候
借:預(yù)付賬款
貸:銀行存款
后期收到發(fā)票
借:無(wú)形資產(chǎn)
貸:預(yù)付賬款
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2019 08/08 15:11
不好意思。打錯(cuò)字了,是還沒交
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2019 08/08 15:13
沒有交的話 不用寫分錄 后期交了 可以像我上面那樣寫
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2019 08/08 15:16
那么公司在籌建期間,為了建廠,安裝了水表和用電變壓器的安裝費(fèi)用應(yīng)該計(jì)入什么科目呢?
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bamboo老師 
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2019 08/08 15:16
計(jì)入長(zhǎng)期待攤費(fèi)用科目
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2019 08/08 15:23
每月攤銷到管理費(fèi)上嗎?
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2019 08/08 15:24
等籌建期結(jié)束后 可以一次性轉(zhuǎn)入當(dāng)期損益 也可以分期攤銷計(jì)入管理費(fèi)用
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2019 08/08 15:42
好的,謝謝
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2019 08/08 15:51
不用謝 希望能幫到您 祝您工作順利 生活愉快
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