问题已解决
你好,一次支付3个月的办公室租金,一个月押金,怎么做分录。
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借:预付账款--房租
其他应收款--押金
贷:库存现金等
2018 10/18 14:57
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2018 10/18 15:04
第一个月的租金也走预付账款吗?
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张艳老师 
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2018 10/18 15:11
是的,
摊销时做
借:管理费用--房租 贷:预付账款--房租
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2018 10/18 15:12
什么时候做摊销呢?
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2018 10/18 15:13
还有办公室搬迁费怎么做分录?
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张艳老师 
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2018 10/18 15:17
开始使用租赁的房屋时就开始摊销了。
搬迁费计入管理费用--服务费科目核算。