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存在尚未攤銷(xiāo)的遞延收益的,沖減相關(guān)遞延收益賬面余額,超出部分計(jì)入當(dāng)期損益,這個(gè)超出部分啥意思,不是把剩余的其他收益沖減完就可以了嗎
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同學(xué)你好
對(duì)的
這個(gè)就可以的
2022 05/05 11:56
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2022 05/05 11:57
超出部分是指什么呢
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2022 05/05 12:14
就是超出遞延收益的金額
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2022 05/05 13:01
超出遞延收益的金額是什么
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2022 05/05 13:02
攤銷(xiāo):借:遞延收益
貸:其他收益
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2022 05/05 13:10
?企業(yè)取得與資產(chǎn)相關(guān)的政府補(bǔ)助,應(yīng)當(dāng)確認(rèn)為遞延收益,自相關(guān)資產(chǎn)達(dá)到預(yù)定可使用際取得資產(chǎn)并辦妥相關(guān)受讓手續(xù)時(shí)按照其公允價(jià)值確認(rèn)和計(jì)量
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2022 05/05 13:12
還是不明白
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2022 05/05 13:24
遞延收益科目只是在資產(chǎn)的售后租回用到,不管是形成融資相賃還是形成經(jīng)營(yíng)租賃,售出的金額和資產(chǎn)的賬面價(jià)值之間的差額都通過(guò)遞延收益核算。它是一種尚末確認(rèn)的收入或收益。 如果售價(jià)大于資產(chǎn)賬面價(jià)值及應(yīng)交稅費(fèi),它就反映在資產(chǎn)方反映,反之,則在負(fù)債方反映。售后再租回,實(shí)際是種融資方式 .把你買(mǎi)的東西又抵押給別人的抵押融資行為。
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