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老師,問您個(gè)問題,政府撥款用于研發(fā)支出,收到撥款分錄:借:銀行存款,貸:專項(xiàng)應(yīng)付款,如果用于支付研發(fā)人員工資,這個(gè)分錄怎么做
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同學(xué)你好
借研發(fā)支出
貸銀行存款
2022 06/10 10:31
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84784970 
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2022 06/10 10:58
收到撥款分錄:借:銀行存款,貸:專項(xiàng)應(yīng)付款。計(jì)提工資:借:管理費(fèi)用-工資,貸:應(yīng)付職工薪酬,發(fā)工資:借:應(yīng)付職工薪酬,貸:銀行或現(xiàn)金,那專項(xiàng)應(yīng)付款發(fā)工資的分錄怎么體現(xiàn)呢,老師
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樸老師 
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2022 06/10 11:04
同學(xué)你好
借專項(xiàng)應(yīng)付款
貸資本公積
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2022 06/10 11:17
老師,您能詳細(xì)寫一下嗎,不太明白
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樸老師 
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2022 06/10 11:21
借:銀行存款,貸:專項(xiàng)應(yīng)付款。計(jì)提工資:借:管理費(fèi)用-工資,貸:應(yīng)付職工薪酬,發(fā)工資:借:應(yīng)付職工薪酬,貸:銀行或現(xiàn)金
借專項(xiàng)應(yīng)付款
貸資本公積
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