问题已解决
老師您好!房產(chǎn)行業(yè),銷售期房,收到部分首付款,次日收到按揭款的會計分錄?
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銷售期房,收到的款都計入預(yù)收賬款
交房以后在轉(zhuǎn)入收入
2020 04/30 09:51
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2020 04/30 09:55
那會計分錄是:借:銀行存款 貸:預(yù)收賬款這兩次業(yè)務(wù)的會計分錄是一樣的。交房時必須把欠的首付款交清。在轉(zhuǎn)入主營業(yè)務(wù)收入,可以這樣理解吧?
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2020 04/30 09:57
交房時候轉(zhuǎn)主營收入
沒有收到的計入應(yīng)收賬款
你可以給預(yù)收賬款設(shè)置三級科目,首付款、進(jìn)度款等
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