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首頁 » 會計知識 » 合作社的租金記為什么(倉庫的租金按應記為什么)

合作社的租金記為什么(倉庫的租金按應記為什么)

分類：會計知識 日期：2022-07-11 22:48 瀏覽：8 次

1.倉庫的租金按會計科目應記為什么

1、如果是支付租金： 借：管理費用 貸：現(xiàn)金（銀行存款） 2、如果是收租金： 借：現(xiàn)金（銀行存款） 貸：其他業(yè)務收入###一、倉庫的租金每月交付： 借：管理費用 貸：銀行存款（或現(xiàn)金） 二、倉庫的租金，平時不付，按季或半年、年終交付： 1、每月預提：（全年應付租金/12個月） 借：管理費用 貸：預提費用-倉庫租金 2、按季或半年、年終交付租金： 借：預提費用-倉庫租金 貸：銀行存款（或現(xiàn)金） 年末預提費用余額為零。

###如果不是工業(yè)的話 就是 經(jīng)營費用-房屋租賃費###應該分三種情況分別處理： 1、租金按月支付： 承租人的會計分錄為： 借：管理費用（或銷售費用、經(jīng)營費用）----租賃費 貸：庫存現(xiàn)金（或銀行存款） 出租人的會計分錄為： 借：庫存現(xiàn)金（或銀行存款） 貸：其他業(yè)務收入（專門從事出租業(yè)務的企業(yè)，應該為主營業(yè)務收入） 借：管理費用----稅費 貸：應交稅費----營業(yè)稅 2、租金按季、半年或每年預支付 承租人的會計分錄為： 支付租金時： 借：其他應收款（舊會計制度為待攤費用） 貸：庫存現(xiàn)金（或銀行存款） 每月攤銷租賃費時： 借：管理費用（或銷售費用、經(jīng)營費用）----租賃費 貸：其他應收款（舊會計制度為待攤費用） 出租人的會計分錄為： 收到租金時： 借：庫存現(xiàn)金（或銀行存款） 貸：其他其他應付款（專門從事出租業(yè)務的企業(yè)，應該為預收賬款） 借：管理費用----稅費 貸：應交稅費----營業(yè)稅 每月確定收入： 借：其他應付款（專門從事出租業(yè)務的企業(yè)，應該借預收賬款） 貸：其他業(yè)務收入（專門從事出租業(yè)務的企業(yè)，應該為主營業(yè)務收入） 3、租金按季、半年或每年中間支付或末期支付 承租人的會計分錄為： 每月攤銷租賃費時： 借：管理費用（或銷售費用、經(jīng)營費用）----租賃費 貸：其他應付款（舊會計制度為預提費用） 支付租金時： 借：其他應付款（舊會計制度為預提費用） 貸：庫存現(xiàn)金（或銀行存款） 出租人的會計分錄為： 每月確定收入： 借：其他應收款（專門從事出租業(yè)務的企業(yè)，應該為應收賬款） 貸：其他業(yè)務收入（專門從事出租業(yè)務的企業(yè)，應該為主營業(yè)務收入） 收到租金時： 借：庫存現(xiàn)金（或銀行存款） 貸：其他應付款（專門從事出租業(yè)務的企業(yè)，應該為應收賬款） 借：管理費用----稅費 貸：應交稅費----營業(yè)稅###一，全年一次性支付的 發(fā)生時 借：待攤費用_租賃費 貸：銀行存款（或現(xiàn)金） 每月分攤 借：管理費用-租賃費（或營業(yè)費用-租賃費） 貸：待攤費用-租賃費 二，支付當月租金的 借：管理費用-租賃費（或營業(yè)費用-租賃費） 貸：銀行存款（或現(xiàn)金）。

2.倉庫的租金用會計科目應記為什么

如果是先付一年租金；借：預付賬款-房租費（待攤費用新會計準則已取消）貸：銀行存款或庫存現(xiàn)金分攤時；借：制造費用（生產(chǎn)車間用）借：管理費用-福利費（職工宿舍）貸：預付賬款-房租費###先入待攤費用，你繳了幾個月的租金就按幾個月攤銷，攤銷的時候入管理費用###其他業(yè)務收入###入管理費用###待攤費用！每月分攤！###廠房的租金應該入“生產(chǎn)成本”；宿舍租金應該入“管理費用”###金額高的分月攤銷，入管理費用-租賃費。

金額不高嘛直接入費用就好了。###廠房的計入管理費用，職工宿舍的費用一般要通過應付職工薪酬核算然后轉入管理費用或是生產(chǎn)成本中###你可以入管理費用和制造費用中現(xiàn)在預付和待攤費用已經(jīng)取消了長期待攤費用也可以用如果金額大你就攤銷不大入費用。

合作社的租金記為什么會計科目

聲明:本網(wǎng)站尊重并保護知識產(chǎn)權，根據(jù)《信息網(wǎng)絡傳播權保護條例》，如果我們轉載的作品侵犯了您的權利,請在一個月內通知我們，我們會及時刪除。
 蜀ICP備2020033479號-4  Copyright ? 2016  學習鳥. 頁面生成時間：2.690秒

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