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老師,收到政府專項補貼,用來裝修食堂,怎么寫分錄
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你好
借 銀行存款
貸 專項應付款
2022 03/30 12:16
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2022 03/30 12:17
后期使用款項怎么做呢
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2022 03/30 12:17
我們是小企業(yè)會計準則
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2022 03/30 12:17
實際收到專項撥款時
借:銀行存款
貸:專項應付款—**項目
撥款使用時
借:在建工程
貸:庫存現(xiàn)金 / 銀行存款 / 應付賬款
項目完成后,形成資產(chǎn)部分
借:固定資產(chǎn) / 無形資產(chǎn)
貸:在建工程—**項目
同時
借:專項應付款—**項目
貸:資本公積—撥款轉入
未形成資產(chǎn)需核銷的部分,報經(jīng)批準后
借:專項應付款—**項目
貸:管理費用
撥款項目完成后,如有撥款結余需上交的
借:專項應付款—**項目
貸:銀行存款
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2022 03/30 12:19
老師,沒找到這個科目怎么辦
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2022 03/30 12:19
那么可以計入營業(yè)外收入
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2022 03/30 12:21
那就直接計入營業(yè)外收入,后期使用的時候不做處理嗎
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2022 03/30 12:21
你好,對的,你的理解是對的
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2022 03/30 12:31
老師,有人說用遞延收益,您能幫我講一講嗎
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2022 03/30 12:32
直接計入營業(yè)外收入就可以,遞延收益只是過渡
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2022 03/30 12:43
好的老師,那我要是計入營業(yè)外收入是不是還得交所得稅?到了資本公積里就不用交所得稅了?
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2022 03/30 15:52
計入營業(yè)外收入還得交所得稅
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