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我公司是一建筑公司,承接政府安置房工程,政府給的安置房建設(shè)資金計(jì)入什么會(huì)計(jì)科目,以后不用給政府開(kāi)發(fā)票
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你好
借銀行存款
貸 營(yíng)業(yè)外收入
2022 01/04 09:41
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2022 01/04 09:44
為什么直接計(jì)入營(yíng)業(yè)外收入?
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紫藤老師 
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2022 01/04 09:45
營(yíng)業(yè)外收入是指與企業(yè)日常營(yíng)業(yè)活動(dòng)沒(méi)有直接關(guān)系的各項(xiàng)利得。是企業(yè)財(cái)務(wù)成果的組成部分。例如,沒(méi)收包裝物押金收入、收回調(diào)入職工欠款、罰款凈收入等等。
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2022 01/04 09:45
只是預(yù)付的安置房建設(shè)資金
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2022 01/04 09:46
?借? 銀行存款
貸 預(yù)收賬款
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2022 01/04 09:46
我公司拿到資金就直接付給建設(shè)單位了,我公司并沒(méi)有干活
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2022 01/04 09:46
那以后的預(yù)付賬款怎么沖銷(xiāo)?
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2022 01/04 09:48
支出的
借? 預(yù)收賬款
貸 銀行存款
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