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老師,我們是做汽車租賃的。給車子買的保險(xiǎn),然后按揭的怎么做分錄呢?
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您好,按揭是每月都有還本和付息,借:固定資產(chǎn) 進(jìn)項(xiàng)稅 貸:短期借款 , 借:主營業(yè)務(wù)成本-保險(xiǎn)費(fèi) 貸:銀行 ,借:短期借款 財(cái)務(wù)費(fèi)用-利息 貸:銀行
2024 11/28 17:36
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2024 11/28 18:12
相當(dāng)于是我們投保,每個(gè)月按揭給信托公司,利息的話又是付給一個(gè)信息公司,信息公司又給我們開票這種方式,這種要記錄短期借款嗎
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2024 11/28 18:16
哦哦,那我們記入長期應(yīng)付款(信托公司)
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2024 11/28 18:16
我是這樣入賬的,我們給信托公司還首付款借:預(yù)付賬款貸銀行存款,每個(gè)月按揭也是這樣做的,然后收到保險(xiǎn)公司投保的發(fā)票,借待攤費(fèi)用,貸預(yù)付賬款,我是這樣做的可以嗎
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2024 11/28 18:34
您好,那我們這個(gè)待攤費(fèi)用還要到具體的期間費(fèi)用科目呀
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2024 11/28 18:53
因?yàn)檫@個(gè)保險(xiǎn)是12個(gè)月的,我就是分12個(gè)月攤銷的
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2024 11/28 18:53
哦哦,這個(gè)可以的,權(quán)責(zé)發(fā)生制
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2024 11/28 19:26
我掛預(yù)付賬款這種可以嗎
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2024 11/28 19:29
您好,可以的呀,往來科目咱用哪一個(gè)都是合適的,只的掛賬,最終是平的
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