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老師,我們是盈利性的私人培訓(xùn)學(xué)校,之前收的學(xué)費(fèi)因?yàn)檫€沒有上課就做了預(yù)收款,現(xiàn)在有學(xué)生退費(fèi),可以直接沖減預(yù)收款嗎?
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你好,可以沖減預(yù)收賬款的.
2020 06/14 12:55
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2020 06/14 17:01
我們學(xué)校的教室是租的,但是學(xué)校還是建設(shè)時(shí)期,沒有開始使用,老板說不要放在成本里面,讓放在預(yù)付里面,這樣就借預(yù)付賬款,貸銀行存款嗎
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2020 06/14 17:17
你好,可以計(jì)入借預(yù)付賬款 貸銀行存款。沒錯(cuò)的
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2020 06/14 17:19
收到發(fā)票也做預(yù)收嗎?
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2020 06/14 17:20
還是我之前不清楚,把收到發(fā)票的計(jì)入了成本,現(xiàn)在要怎樣調(diào)整呢?
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徐阿富老師 
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2020 06/14 17:33
你好,收到發(fā)票應(yīng)該是借長(zhǎng)期待攤費(fèi)用――開辦費(fèi)
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2020 06/14 17:37
老板說等校區(qū)全部裝修好了再一起攤銷,現(xiàn)在先計(jì)入長(zhǎng)期待攤費(fèi)用但是先不攤銷嗎?
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2020 06/14 19:22
你好,是的,籌建期現(xiàn)在不用攤銷
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2020 06/14 19:33
我之前不清楚,把收到發(fā)票的計(jì)入了成本,現(xiàn)在要怎樣調(diào)整呢?
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2020 06/14 20:22
你好,19年的再調(diào)整就沒什么意義了。20年調(diào)整下還可以
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2020 06/14 20:44
是20年的,怎樣調(diào)呢
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2020 06/14 20:45
你好,借長(zhǎng)期待攤費(fèi)用――開辦費(fèi) 借成本負(fù)數(shù)金額
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