当前位置:财税问题 >
實(shí)務(wù)
问题已解决
我收到一筆罰款,做為以后的專項(xiàng)費(fèi)用,會(huì)計(jì)分錄怎么做?(民非制度)



借銀行貸專項(xiàng)應(yīng)付款
這樣做
2020 08/18 10:42

84784999 

2020 08/18 10:58
老師,我這個(gè)科目叫做自律專項(xiàng)費(fèi)用。是以前的會(huì)計(jì)做的,是不是做在這個(gè)科目下

樸老師 

2020 08/18 11:04
可以,你們有這個(gè)可以這樣做

84784999 

2020 08/18 11:15
我咨詢過,他們叫我做營業(yè)外收入,我總覺得怪怪的,

樸老師 

2020 08/18 11:24
非營利組織做了營業(yè)外收入也不交稅,但是專項(xiàng)費(fèi)用的不要做了,還是按照你的科目來吧

84784999 

2020 08/18 15:10
1.借:其他收入/懲戒金 1000
貸:非限定性凈資產(chǎn)/結(jié)余 1000
2.
紅沖1分錄
紅字 借:其他收入/懲戒金 1000
貸:非限定性凈資產(chǎn)/結(jié)余 1000
3.借:其他收入/懲戒金 1000
貸:限定性凈資產(chǎn) 1000
4.借:限定性凈資產(chǎn) 1000
貸:非限定性凈資產(chǎn)/結(jié)余 1000
老師,請(qǐng)問第四部是什么意思,我沒有想明白??

樸老師 

2020 08/18 15:16
就是結(jié)轉(zhuǎn)非限定性凈資產(chǎn)
