问题已解决
我们付款一批设备款,但是发票没有到怎么入账,和计提呢分录
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您好,现在设备到货了吗
2022 07/14 10:21
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2022 07/14 10:24
设备到了,款也付款,但是发票没有来
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2022 07/14 10:25
这样的话我是先挂预付款还是应付款,等发票来了在冲
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2022 07/14 10:27
您好,借:预付账款 贷:银行存款
借:固定资产 贷:暂估应付款
票到 :借:暂估应付款 贷:预付账款
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2022 07/14 10:28
好,那我计提就从下个月开始计提
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2022 07/14 10:28
您好,是的,从下月计提
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2022 07/14 10:32
我们是游戏设备,一般是计提几年,下个开始计提把
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2022 07/14 10:33
定资产折旧年限最新规定
除国务院财政、税务主管部门另有规定外,固定资产计算折旧的最低年限如下:
(1)房屋、建筑物,为20年;
(2)飞机、火车、轮船、机器、机械和其他生产设备,为10年;
(3)与生产经营活动有关的器具、工具、家具等,为5年;
(4)飞机、火车、轮船以外的运输工具,为4年;
(5)电子设备,为3年。
固定资产应当按月计提折旧。当月增加的固定资产,当月不计提折旧,从下月起计提折旧;当月减少的固定资产,当月仍计提折旧,从下月起不计提折旧。
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2022 07/14 10:36
暂估应付款就是应付款那个科目吗
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2022 07/14 10:51
您好,是的,应账账款-暂估应付款