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我們公司是農(nóng)業(yè)生產(chǎn)企業(yè),得到過(guò)一筆農(nóng)業(yè)局的補(bǔ)助,這個(gè)是根據(jù)我們已發(fā)生的支出給的相應(yīng)的補(bǔ)助,這筆錢怎么入賬?
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您好,根據(jù)您的描述,參考分錄,借:銀行存款 貸:營(yíng)業(yè)外收入或其他收益。
2020 06/17 11:54
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2020 06/17 11:55
能不能沖成本費(fèi)用?
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2020 06/17 11:56
您好,因?yàn)檠a(bǔ)助已發(fā)生的支出,若沖減,需要調(diào)整以前年度事項(xiàng),所以不應(yīng)沖以前的支出。
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2020 06/17 11:57
沖減當(dāng)年的呢?
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2020 06/17 11:58
因?yàn)槭寝r(nóng)業(yè)企業(yè),當(dāng)年才要結(jié)轉(zhuǎn)入庫(kù),是否可以沖減成本?
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2020 06/17 11:59
您好,沖減當(dāng)年是不合理的,因?yàn)檠a(bǔ)助是補(bǔ)償以前年度的支出,跟當(dāng)年支出沒(méi)有關(guān)系。
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