問(wèn)題已解決
鋼管租賃公司采購(gòu)一批鋼管,扣件,跳板計(jì)入什么科目
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![](https://pic1.acc5.cn/010/30/86/08_avatar_middle.jpg?t=1651204006)
計(jì)入原材料科目 領(lǐng)用是計(jì)入營(yíng)業(yè)成本
2019 12/23 16:41
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84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/23 16:43
計(jì)入固定資產(chǎn)可以嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/23 16:44
就是說(shuō)出租時(shí),計(jì)入營(yíng)業(yè)成本嗎
![](https://pic1.acc5.cn/010/30/86/08_avatar_middle.jpg?t=1651204006)
軼塵老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/23 16:44
這個(gè)不是資產(chǎn)性質(zhì)的 直接計(jì)入成本
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/23 16:46
借:原財(cái)料
貸:銀行存款
租出去時(shí),
借
貸:營(yíng)業(yè)成本
![](https://pic1.acc5.cn/010/30/86/08_avatar_middle.jpg?t=1651204006)
軼塵老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/23 16:55
租出去 借”營(yíng)業(yè)成本 貸:原材料
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/23 16:57
收到租金呢
![](https://pic1.acc5.cn/010/30/86/08_avatar_middle.jpg?t=1651204006)
軼塵老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/23 17:04
借:銀行存款 貸:營(yíng)業(yè)收入 應(yīng)交稅費(fèi)-應(yīng)交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/23 17:06
不攤銷嗎,
![](https://pic1.acc5.cn/010/30/86/08_avatar_middle.jpg?t=1651204006)
軼塵老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/23 17:06
如果是一次性收取的 先計(jì)入預(yù)收 然后攤銷
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/23 17:07
什么攤銷法
![](https://pic1.acc5.cn/010/30/86/08_avatar_middle.jpg?t=1651204006)
軼塵老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/23 17:08
收入按照租賃期攤銷
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