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礦產資源補償費用什麼核算

發布時間: 2025-01-01 01:00:57

⑴ 支付的礦產資源補償費應計入

1.
計提時會計分錄：
借：管理費用
貸：其他應交款－應交礦產資源補償費
2.
實際繳納礦產補償費時會計分錄：
借：其他應交款－應交礦產資源補償費
貸：銀行存款/現金

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