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老師,我想咨詢下,專利發(fā)票收到了,款已經(jīng)付了,但是專利還沒有下來,賬務(wù)怎么處理呢?
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你好,先計(jì)入預(yù)付賬款;
借,預(yù)付賬款
貸,銀行存款等
2020 06/06 14:59
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84785011 
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2020 06/06 15:42
票到了,已經(jīng)認(rèn)證了呢,只是專利還沒到
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立紅老師 
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2020 06/06 15:49
你好,如果是這樣,現(xiàn)在可以計(jì)入無形資產(chǎn)
借,無形資產(chǎn)
借,應(yīng)交稅費(fèi)——應(yīng)增進(jìn)
貸,銀行存款
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2020 06/06 16:11
一般無形資產(chǎn)是當(dāng)月到,當(dāng)月攤銷,目前只是發(fā)票到了,實(shí)際專利還未下來,就只是做個(gè)賬務(wù),暫時(shí)不用攤銷是吧?等實(shí)際下來了,再按照下來的月份攤銷是嗎?
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立紅老師 
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2020 06/06 16:15
你好,
一般無形資產(chǎn)是當(dāng)月到,當(dāng)月攤銷,目前只是發(fā)票到了,實(shí)際專利還未下來,就只是做個(gè)賬務(wù),暫時(shí)不用攤銷是吧?等實(shí)際下來了,再按照下來的月份攤銷是嗎?——現(xiàn)在發(fā)票有了,計(jì)入無形資產(chǎn),就可以攤銷了。
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