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比如一個(gè)公司做改擴(kuò)建項(xiàng)目,單獨(dú)為這個(gè)項(xiàng)目設(shè)立了一個(gè)指揮部,然后指揮部購(gòu)入的資產(chǎn)要移交給公司,指揮部這邊如何入賬,公司那邊收到指揮部轉(zhuǎn)入的資產(chǎn)又如何入賬啊
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同學(xué)你好
很高興為你解答
借:固定資產(chǎn)/工程物資等
貸:銀行存款
指揮部的錢不是從公司來的?
2021 12/27 16:29
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玄玄 
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2021 12/27 16:31
指揮部的改擴(kuò)建資金是國(guó)家撥的,不經(jīng)過公司賬戶
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2021 12/27 16:42
那這部分資產(chǎn)屬于營(yíng)業(yè)外收入
公司從指揮部收回的時(shí)候
借:固定資產(chǎn)
貸:其他收益
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2021 12/27 17:15
那么指揮部把資產(chǎn)移交給公司時(shí),又怎么做賬呢
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2021 12/27 17:16
指揮部做賬是機(jī)械帳,進(jìn)項(xiàng)稅不抵扣,轉(zhuǎn)由公司抵扣
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2021 12/27 17:22
指揮部移交資產(chǎn)
借:固定資產(chǎn)清理
貸:固定資產(chǎn)
借:其他應(yīng)收款 /營(yíng)業(yè)外支出
貸:固定資產(chǎn)清理
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玄玄 
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2021 12/27 22:28
那么分錄是不是應(yīng)該這樣:指揮部收到資金-借 銀行存款 貸營(yíng)業(yè)外收入,購(gòu)入資產(chǎn)-借 固定資產(chǎn) 貸 銀行存款,把資產(chǎn)移交給公司-借固定資產(chǎn)清理 貸固定資產(chǎn) 借營(yíng)業(yè)外支出 貸固定資產(chǎn)清理。公司收到指揮部轉(zhuǎn)入的資產(chǎn)-借固定資產(chǎn) 貸其他收益
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2021 12/28 11:31
貸方是專項(xiàng)應(yīng)付款
借 銀行存款
貸 專項(xiàng)應(yīng)付款
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2021 12/28 11:38
那么指揮部收到進(jìn)項(xiàng)票分錄怎么做呢
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2021 12/28 11:45
那么指揮部收到資金分錄是借銀行存款貸專項(xiàng)應(yīng)付款,那么最后資產(chǎn)移交公司的時(shí)候是借營(yíng)業(yè)外支出貸固定資產(chǎn)清理,那么專項(xiàng)應(yīng)付款最終一直會(huì)擺在指揮部賬上嗎?不處理嗎
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2021 12/28 12:54
借 固定資產(chǎn)
應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額
貸 專項(xiàng)應(yīng)付款
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2021 12/28 12:54
指揮部單獨(dú)注冊(cè)了?
有獨(dú)立的社會(huì)統(tǒng)一信用代碼嘛?
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2021 12/28 13:18
老師您這個(gè)分錄借固定資產(chǎn)應(yīng)交稅金進(jìn)項(xiàng)稅額貸專項(xiàng)應(yīng)付款,不對(duì)吧?指揮部是不能扣的要公司才能
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2021 12/28 14:15
不單獨(dú)核算的話不用確認(rèn)進(jìn)項(xiàng)稅,確認(rèn)固定資產(chǎn)就行
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2021 12/28 14:15
按照含稅金額確認(rèn)固定資產(chǎn)
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2021 12/28 14:16
移交公司時(shí)候才確認(rèn)
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2021 12/28 14:35
指揮部沒有單獨(dú)注冊(cè)和信貸碼,因此取得的所有票據(jù)都是開的公司名稱,那么取得在建工程的專票也不能當(dāng)時(shí)轉(zhuǎn)到公司扣,必須到轉(zhuǎn)固定資產(chǎn)移交公司后才能扣嗎
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2021 12/28 14:37
指揮部不是納稅主體,但是銀行賬戶單獨(dú)設(shè)立賬務(wù)也是單獨(dú)核算的
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2021 12/28 14:37
指揮部不是納稅主體,但是銀行賬戶單獨(dú)設(shè)立賬務(wù)也是單獨(dú)核算的
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