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請問老師,購買土地的借款利息的賬務(wù)處理,謝謝,是長期借款
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你好,單位拿地的用途是??
2022 01/21 11:28
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2022 01/21 13:36
建房,辦公用房
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2022 01/21 13:37
你好,土地的借款利息(建設(shè)辦公用房)
計(jì)提利息,借:在建工程,貸:應(yīng)付利息
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2022 01/21 13:50
計(jì)提利息的期限多長?為什么不計(jì)入無形資產(chǎn)?
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2022 01/21 13:52
你好,借款的期限一直需要計(jì)提利息
因?yàn)榻杩罾⑹怯糜谵k公用房的建造,應(yīng)當(dāng)計(jì)入辦公用房的建造成本,應(yīng)當(dāng)通過在建工程科目核算,而不是?無形資產(chǎn)?
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