问题已解决
價值較低的家具器械等不計入固定資產(chǎn)的,計入低值易耗品的話,入賬管理費用,一次性攤銷,分錄怎么做?“借:管理費用-低值易耗品 貸:現(xiàn)金/銀行存款等”這樣可以嗎?
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您好
購入時
借:低值易耗品
貸:現(xiàn)金/銀行存款等
攤銷
借:管理費用——低值易耗品攤銷
貸:低值易耗品
2019 07/28 16:05
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2019 07/28 16:06
不能直接計入管理費用?
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2019 07/28 16:07
一般是先計入低值易耗品 然后領(lǐng)用攤銷
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2019 07/28 16:08
那如果是在籌建期的話,需要計入開辦費嗎?
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2019 07/28 16:09
籌建期的話 可以計入管理費用——開辦費
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