问题已解决
一般納稅人,支付購買空調一臺,2500元,借固定資產,貸銀行存款嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
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您好
請問空調購入后安裝在哪里
2019 09/10 16:29
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/10 16:33
辦公室
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/10 16:36
那可以計入管理費用——辦公費
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/10 16:39
能要求對方給開專票抵扣嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/10 16:39
物業(yè)公司
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/10 16:40
物業(yè)公司能要求對方給開專票抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/10 16:40
如果對方給開具的專票,記賬分錄怎么寫
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/10 16:41
借:管理費用——辦公費
應交稅費——應交增值稅——進項稅額
貸:銀行存款等
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/10 16:41
如果是普票呢,就沒有應交稅費這個分錄了吧
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/10 16:42
對的 普票就沒有應交稅費這個分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/10 16:42
如果計入固定資產,金額是含稅還是不含稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/10 16:42
還是也分普票還是專票
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/10 16:45
計入固定資產 收到專票 金額不含稅 收票普票 金額含稅
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