问题已解决
老師 水電費必須計提嗎 租金是收到發(fā)票后直接走費用嗎
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同學(xué),你好
1.水電費一般先付月底再計提
借應(yīng)付賬款
貸銀行存款
借成本費用
貸應(yīng)付賬款
2.租賃是收到發(fā)票后進費用,預(yù)付租金先進預(yù)付賬款
2021 08/29 19:12
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2021 08/29 19:14
先付的應(yīng)該是上月的吧? ?月末計提的是本月的
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2021 08/29 19:17
這個不一定,有的企業(yè)是月中支付本月水電費。不管是哪一種,月末都要計提當(dāng)月水電費
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2021 08/29 19:18
可以不計提嗎
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文靜老師 
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2021 08/29 19:20
需要計提,這樣才符合權(quán)責(zé)發(fā)生制
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2021 08/29 19:21
租金就直接一次性走費用
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2021 08/29 19:26
如果沒有預(yù)付租金的情況,可以直接進費用,最好按權(quán)責(zé)發(fā)生制,分?jǐn)偟矫總€預(yù)期月份
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2021 08/29 19:30
分?jǐn)偸亲叽龜傎M用嗎? ?現(xiàn)在還用這個科目嗎
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2021 08/29 19:39
不是的,同學(xué)
借預(yù)付賬款
貸銀行存款
借管理費用等
貸預(yù)付賬款
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2021 08/29 20:07
明白了? 十分感謝您
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2021 08/29 20:14
不客氣,希望能夠幫到你*^_^*
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