问题已解决
這張發(fā)票如何入賬?融資租入固定資產(chǎn)
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
借 固定資產(chǎn) A
應(yīng)交稅費-應(yīng)交增值稅(待認(rèn)證進(jìn)項稅額) B
貸 銀行存款 (首付金額)
長期應(yīng)付款 以后各期要付的
折舊 按正常的固定資產(chǎn)折舊
每項收到融資公司開來的發(fā)票,根據(jù)票上的稅額:
借 應(yīng)交稅費-應(yīng)交增值稅(進(jìn)項稅額)
貸應(yīng)交稅費-應(yīng)交增值稅(待認(rèn)證進(jìn)項稅額)
借 長期應(yīng)付款
貸 銀行存款
2020 03/26 13:32
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 08:43
不太明白
FAILED
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 08:43
這個是首期款
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/27 08:48
首期款你沖減長期應(yīng)付款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 09:01
利息不做財務(wù)費用
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/27 09:02
利息做未確認(rèn)融資費用沖財務(wù)費用
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 09:07
那您發(fā)來的那個分錄我還是不太理解
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/27 09:08
開始時
借固定資產(chǎn)(閑置)
未確認(rèn)融資費用
貸長期應(yīng)付款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 09:11
首期發(fā)票支付的是服務(wù)費
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/27 09:13
借 應(yīng)交稅費-應(yīng)交增值稅(進(jìn)項稅額)
財務(wù)費用
長期應(yīng)付款
貸銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 09:26
那我每個月如何計提折舊呢?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/27 09:27
你當(dāng)初確認(rèn)固定資產(chǎn)的金額,就總的合同金額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 09:30
好的,謝謝
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/27 09:32
是購入的次月開始計提折舊哦
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/27 09:33
是的,次月開始計提折舊的
![](/wenda/img/newWd/sysp_btn_eye.png)