当前位置:财税问题 >
實(shí)務(wù)
问题已解决
房產(chǎn)中介待出售的房子記入什么科目,怎么記賬



你好,你單位(房產(chǎn)中介)會(huì)購(gòu)入部分房產(chǎn),今后對(duì)外銷售?
還是只是提供中介服務(wù)呢?
2020 07/16 10:42

84784969 

2020 07/16 10:43
購(gòu)入舊房裝修,今后對(duì)外銷售

鄒老師 

2020 07/16 10:44
你好,那就需要把待出售的房子計(jì)入庫(kù)存商品核算的

84784969 

2020 07/16 10:45
借:庫(kù)存商品 貸:銀行存款嗎

84784969 

2020 07/16 10:46
出售了怎么做賬啊

鄒老師 

2020 07/16 10:47
你好,是的
出售了就這樣做分錄
借;應(yīng)收賬款 等科目 ,貸;主營(yíng)業(yè)務(wù)收入 , 應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)
借;主營(yíng)業(yè)務(wù)成本 , 貸;庫(kù)存商品
