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為何有些租金發(fā)票上的內(nèi)容寫(xiě)“租金”,有的寫(xiě)“經(jīng)營(yíng)租賃*無(wú)形資產(chǎn)占用費(fèi)”呢?請(qǐng)問(wèn)租用辦公場(chǎng)所是否也有分固定資產(chǎn)和無(wú)形資產(chǎn)的呢?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
租用辦公場(chǎng)所不分固定資產(chǎn)和無(wú)形資產(chǎn),均應(yīng)按出租不動(dòng)產(chǎn)
2019 04/28 10:12
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/28 10:25
但如果租用的是國(guó)有的土地呢?
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/28 10:44
也是一樣,是按出租不動(dòng)產(chǎn)-租金
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/28 11:45
如果我是出租方,出租一棟寫(xiě)字樓,請(qǐng)問(wèn)會(huì)計(jì)分錄應(yīng)該怎么做呢?
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/28 12:11
借:應(yīng)收賬款 貸:其他業(yè)務(wù)收入 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng)
借:其他業(yè)務(wù)成本 貸:累計(jì)折舊
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