问题已解决
公司舉辦活動租入的桌椅付的定金用什么科目核算?是只有入成本的費用的預(yù)付款項,才能用預(yù)付賬款合算嗎?
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你好!
公司舉辦活動租入的桌椅付的定金用什么科目核算?
…記入其他應(yīng)付款…定金
是只有入成本的費用的預(yù)付款項,才能用預(yù)付賬款合算嗎?
…定金一般記入其他應(yīng)付款科目
2020 01/24 18:33
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2020 01/24 18:46
老師,活動是我們公司舉行的,定金是我們公司付出去的,,,,貸方:銀行存款,借方呢?
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2020 01/24 18:47
這個是定金,定金是收不回來的啊
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蔣飛老師 
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2020 01/24 18:58
借:其他應(yīng)收款…定金
貸:銀行存款
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2020 01/24 18:59
收到發(fā)票
借:銷售費用
貸:其他應(yīng)收款…定金
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2020 01/24 22:50
定金是收不回來的,我們要是違約,就一分錢也不能收回啊,,為什么還要用其他應(yīng)收款?
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2020 01/24 22:51
那什么情況下核算用預(yù)付賬款?是只有計入成本的預(yù)付款項才能計入預(yù)付賬款嗎?
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2020 01/25 04:31
只有計入成本的預(yù)付款項才能計入預(yù)付賬款嗎?
…對的。
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蔣飛老師 
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2020 01/25 04:33
支付定金,一般記入其他應(yīng)收款…定金。
如果違約,就做分錄:
借:營業(yè)外支出
貸:其他應(yīng)收款…定金
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2020 01/25 04:34
如果正常收回
借:銀行存款
貸:其他應(yīng)收款…定金
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2020 01/25 04:39
計入費用類的預(yù)付款項,百度上說也可以計入預(yù)付賬款核算啊
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2020 01/25 04:51
你好!
對的,可以的(預(yù)付費用的款項可以記入預(yù)付賬款科目的)
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2020 01/25 04:53
那這樣的話預(yù)付租賃桌椅的定金,定金是計入租賃費的,預(yù)付開會場地費,,,是不是可以用預(yù)付賬款來核算啊
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2020 01/25 05:21
你好!
可以的
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2020 01/25 05:21
你前后答案不一致我也是醉了?能專業(yè)點嗎?
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2020 01/25 05:29
總結(jié):
1.定金,正常記入其他應(yīng)收款科目
2.如果做為預(yù)付貨款或費用款(前期部分款),可以記入預(yù)付賬款
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