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(1)餐廳開業(yè)前的裝修費(fèi)應(yīng)該計(jì)入什么科目? (2)餐廳裝修時(shí)發(fā)生的安裝水管、線路、無(wú)線、排風(fēng)口這些應(yīng)該計(jì)入什么科目
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你好,籌建期計(jì)入長(zhǎng)期待攤費(fèi)用核算,結(jié)束后攤銷
2021 01/23 07:30
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2021 01/23 07:31
包括所有這些安裝的東西也是都要計(jì)入長(zhǎng)期待攤費(fèi)用的么
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暖暖老師 
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2021 01/23 07:32
是的,但是如果是符合固定資產(chǎn)定義的,需要計(jì)入固定資產(chǎn)核算
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2021 01/23 07:32
還有在裝修時(shí)候的工人工資,也是要計(jì)入長(zhǎng)期待攤費(fèi)用的么?
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2021 01/23 07:33
工資需要計(jì)入核算的
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2021 01/23 07:35
借:長(zhǎng)期待攤費(fèi)用,貸:應(yīng)付職工薪酬,然后借:應(yīng)付職工薪酬,貸:庫(kù)存現(xiàn)金,等到開業(yè)時(shí)開始攤銷,這樣的邏輯對(duì)么
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2021 01/23 07:38
還有就是像是裝修期間的店面租金也是計(jì)入長(zhǎng)期待攤費(fèi)用么?
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暖暖老師 
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2021 01/23 07:41
你的會(huì)計(jì)分錄是正確的
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