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老師,您好! 融資租入固定資產(chǎn),支付租金才有發(fā)票,應(yīng)該如何做賬務(wù)處理!
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租入后計(jì)入長期應(yīng)付款
借:固定資產(chǎn)-融資租入固定資產(chǎn)
貸:長期應(yīng)付款
每期還款時(shí):
借:長期應(yīng)付款(本金)
財(cái)務(wù)費(fèi)用(利息)
貸:銀行存款
2019 12/17 10:23
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/17 10:41
第一筆分錄,用什么做原始憑證?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/17 10:50
就是你收到的發(fā)票來做的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/17 10:55
只有到支付的時(shí)候才有發(fā)票,其他的沒有發(fā)票
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/17 11:00
那你直接先暫估,第一筆直接暫估
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/17 11:03
好的,那需要付怎樣原始憑證呢?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/17 11:04
暫估的話,每年年底是不是得清一次呀,租期是三年哦
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/17 11:11
可以不用付原始憑證,付款的時(shí)候來付
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/17 13:42
好的,謝謝老師
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/17 13:52
滿意請給五星好評,謝謝
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