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老師,請問一般什么情況下會(huì)做圖中分錄?
FAILED
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您好,同學(xué),分?jǐn)偟那闆r下
2023 12/18 12:22
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2023 12/18 12:39
能具體說說遞延收益什么情況下做這個(gè)分錄嗎?
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2023 12/18 12:41
好的,請稍等下,老師現(xiàn)在在吃午飯休息時(shí)間下午上班回答您啊
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向陽老師 
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2023 12/18 13:53
同學(xué),你好
你這個(gè) 是政府補(bǔ)助的分錄,分?jǐn)側(cè)霠I業(yè)外收入
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2023 12/18 14:15
彌補(bǔ)以后發(fā)生的損失或支出
收到時(shí)計(jì)入遞延收益
借:銀行存款
貸:遞延收益
以后支出實(shí)際發(fā)生時(shí)
攤銷計(jì)入當(dāng)期損益(日常活動(dòng):其他收益;,非日常活動(dòng):營業(yè)外收入)
借:遞延收益
貸:其他收益/營業(yè)外收入
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