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實(shí)務(wù)
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老師可以幫幫看看這個(gè)題目嗎
FAILED
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好的,請(qǐng)耐心等待一下老師計(jì)算
2022 03/30 13:53
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2022 03/30 13:59
好。謝謝老師
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2022 03/30 17:58
(1)
借:使用權(quán)資產(chǎn)? 115
? ?租賃負(fù)債-未確認(rèn)融資費(fèi)用 25
? 貸:租賃負(fù)債-租賃付款額 140
(2)安裝費(fèi):
借:使用權(quán)資產(chǎn) 5
? ?應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)0.45
? 貸:銀行存款? 5.45
(3)無分錄
(4)借:財(cái)務(wù)費(fèi)用 25/4=6.25
? ? 貸:租賃負(fù)債-未確認(rèn)融資費(fèi)用 6.25
(5)支付租賃款
借:租賃負(fù)債-租賃付款額 35
? ?應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)35*13%=4.55
? 貸:銀行存款? 39.55
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