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老師您好,通過招拍賣的土地使用權(quán)競(jìng)拍支付的土地款,作為固定資產(chǎn)入賬還是無形資產(chǎn)
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你好,單位拿地的用途是?
2022 02/22 08:24
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2022 02/22 08:28
企業(yè)用來建固定資產(chǎn),建教學(xué)樓和辦公樓
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2022 02/22 08:29
你好,那就需要計(jì)入 在建工程? 科目核算,完工結(jié)轉(zhuǎn)到固定資產(chǎn)。
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2022 02/22 08:32
好的,謝謝老師
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2022 02/22 08:33
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以平價(jià),謝謝。
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2022 02/22 08:43
老師,那以前作為無形資產(chǎn)入賬了,現(xiàn)在要怎樣轉(zhuǎn)為在建工程呢?
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2022 02/22 08:43
你好,可以這樣做調(diào)整分錄
借:在建工程,貸:無形資產(chǎn)?
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2022 02/22 08:46
老師,以前年度的也可以這樣調(diào)整,對(duì)嗎?
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2022 02/22 08:46
你好,是的,是可以的?
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