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公司有設(shè)備租賃經(jīng)營范圍。開出租賃費(fèi)是借:主營業(yè)務(wù)收入,那請問我收到的租賃費(fèi)發(fā)票做什么會計(jì)科目?
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同學(xué)你好
計(jì)入長期待攤費(fèi)用
2024 01/05 15:13
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2024 01/05 15:32
我公司有設(shè)備租賃的經(jīng)營范圍,我開出了設(shè)備租賃費(fèi),做賬時(shí)是借:主營業(yè)務(wù)收入,我公司沒有設(shè)備,相當(dāng)于我從別的公司租賃入設(shè)備再租出去,支付的設(shè)備租賃費(fèi)做賬如何做?
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樸老師 
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2024 01/05 15:37
同學(xué)你好
借長期待攤費(fèi)用
貸銀行存款
借銀行(zhòng)n貸主營業(yè)務(wù)收入
貸銷項(xiàng)
借主營業(yè)務(wù)成本
貸累計(jì)攤銷
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2024 01/05 15:45
那長期待攤費(fèi)用科目不是沒有平數(shù)?
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樸老師 
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2024 01/05 15:48
同學(xué)你好
平數(shù)啥意思
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2024 01/05 15:52
意思這樣長期待攤費(fèi)用科目就有借方余額。累計(jì)攤銷是長期攤費(fèi)用的貸方余額嗎?相當(dāng)于一借一貸就平了數(shù)
、
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2024 01/05 15:58
是的
按月攤銷了就可以
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2024 01/05 16:04
不能一次性攤完?
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2024 01/05 16:07
不能
你出租不是也按月嗎
你收到的房租發(fā)票也不是一個(gè)月的呀
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2024 01/05 16:17
我出租是一項(xiàng)工程一樣。一個(gè)項(xiàng)目租出機(jī)械設(shè)備,開出發(fā)票這樣。
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2024 01/05 16:21
不是每個(gè)工程幾個(gè)月的都開一塊嗎
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2024 01/05 16:30
按月結(jié)算或按工時(shí)結(jié)算開票的。
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2024 01/05 16:33
那你就直接計(jì)入成本
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2024 01/05 16:38
收到票直接:借:主營業(yè)務(wù)成本,應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng))貸:銀行存款或應(yīng)付賬款 嗎?
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2024 01/05 16:42
同學(xué)你好
對的
是這樣
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