问题已解决
老师好,物业公司开了18万的物业费,款未收到,按月分摊确认收入,每月一万,开票时和月底的分摊收入的分录该怎么写呢
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
借:银行存款
贷:预收账款
开票时
借:预收账款
贷:应交税费
按月分摊确认费用
借:预收账款
贷:主营业务收入
2021 05/19 11:36
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 05/19 11:38
老师,款未收到
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 05/19 11:42
那就是用应收账款科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 05/19 12:02
借:应收 贷:预收么
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 05/19 12:04
开票时
借:应收账款
贷:应交税费
按月分摊确认费用
借:应收账款
贷:主营业务收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 05/19 15:23
好的,谢谢老师