问题已解决
老師,學(xué)校新建足球場,因土地權(quán)屬不歸學(xué)校,但所有投入施工修建的費用由學(xué)校支出,這個費用是要在“在建工程”中核算后轉(zhuǎn)入固定資產(chǎn),還是直接進入長期待攤費用?
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這個費用是要在“在建工程”中核算后轉(zhuǎn)入固定資產(chǎn)
2024 01/09 16:02
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2024 01/09 16:09
但有爭議的地方就是因為土地產(chǎn)權(quán)不為學(xué)校,但學(xué)校要使用,原土地所有權(quán)人是學(xué)校的投資單位,沒有資金,學(xué)校要發(fā)展,所以只有自己出資修建。
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2024 01/09 16:12
我查了長期待攤的費用科目,就是這類情況可以進哪個科目,
FAILED
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2024 01/09 16:14
那就按第2條。走長期待攤的費用
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2024 01/09 16:30
長攤要先走在建工程嗎
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2024 01/09 16:36
可以先計入在建工程
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2024 01/09 16:41
我個人覺得長攤應(yīng)該是直接就入吧,不需要走在建工程科目的
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2024 01/09 16:42
固定資產(chǎn)的構(gòu)筑物一定要附在有所有權(quán)的附著物上嗎
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2024 01/09 16:42
也可以直接做長攤,等完工后開始攤銷
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