問(wèn)題已解決
李老師,您好,我們是事業(yè)單位,建新校區(qū),預(yù)付工程款,對(duì)方開(kāi)了正式發(fā)票,該如何入賬?
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借:預(yù)付賬款
貸:銀行存款
發(fā)票來(lái)時(shí)付款時(shí)
借:在建工程
貸:預(yù)付賬款
銀行存款(預(yù)付大于應(yīng)付時(shí)此項(xiàng)在借方)
2020 06/02 16:29
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2020 06/02 16:58
發(fā)票開(kāi)來(lái)的時(shí)候付的預(yù)付款,如果現(xiàn)在入在建工工程,工程進(jìn)度確認(rèn)的時(shí)候如何入賬
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2020 06/03 08:14
一般是不需要按完工進(jìn)度入賬的,但是,若有部分項(xiàng)目已經(jīng)完工投入使用的,則按其占總工程的比例結(jié)轉(zhuǎn)入固定資產(chǎn):
借:固定資產(chǎn)
貸:在建工程
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