问题已解决
装修时预付一笔费用,做的分录是 借:预付账款 贷:银行存款 现结清余款,会计分录是否正确? 借:在建工程 贷:预付帐款 贷:银行存款
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完工了,就转入在建工程,是这样处理的
2019 09/06 15:55
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2019 09/06 16:03
结清时我心里纠结是不是要通过应付帐款分三笔分录做?
1)借:在建工程 10761 贷:应付帐款10761
2)借:应付帐款:10000 贷:预付帐款10000(因为之前预付了费用)
3)借:应付帐款:761 贷:银行存款 761
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2019 09/06 16:04
这样一笔操作也是可以的
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2019 09/06 16:07
好的,谢谢,分三笔做就复杂了是吧,另我想请问一下办公室食堂买的一个电饭锅340元可以计入伙食费里吗?
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辜老师 
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2019 09/06 16:09
可以计入管理费用—福利费
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2019 09/06 16:20
那买的菜、油、米我是计入的管理费用-伙食费,这个电饭锅另计入管理费用-福利费里而不是伙食费吗?
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辜老师 
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2019 09/06 16:59
食堂的费用都是计入伙食费的话,这个也可以计入伙食费