问题已解决
實(shí)務(wù)跟經(jīng)濟(jì)法哪些可以提折舊哪些不可以,分不清了
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我國(guó)準(zhǔn)則規(guī)定,除下列情況外,企業(yè)應(yīng)對(duì)所有固定資產(chǎn)計(jì)提折舊:
①已提足折舊繼續(xù)使用的固定資產(chǎn)
②單獨(dú)計(jì)價(jià)作為固定資產(chǎn)入賬的土地
③以經(jīng)營(yíng)租賃方式租入的固定資產(chǎn)
④以融資租賃方式租出的固定資產(chǎn)
⑤處于更新改造過(guò)程中的固定資產(chǎn)
⑥持有待售的固定資產(chǎn)
除上述情況外,均須計(jì)提折舊。
應(yīng)計(jì)折舊的7種特殊情況(下列情況均需計(jì)提折舊):
①以經(jīng)營(yíng)租賃方式租出的固定資產(chǎn)
②以融資租賃方式租入的固定資產(chǎn)
③不需用固定資產(chǎn)
④已達(dá)到預(yù)定可使用狀態(tài)但尚未辦理竣工結(jié)算的固定資產(chǎn)(竣工決算后調(diào)整資產(chǎn)價(jià)值,但不調(diào)原計(jì)折舊)
⑤因經(jīng)營(yíng)任務(wù)變更而停用的固定資產(chǎn)
⑥因季節(jié)性經(jīng)營(yíng)而停用的生產(chǎn)設(shè)備
⑦因修理而停用的設(shè)備(屬于資本化除外)
2020 08/04 09:41
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2020 08/04 09:44
但是經(jīng)濟(jì)法跟實(shí)務(wù)有區(qū)別,經(jīng)濟(jì)法未投入使用的機(jī)器設(shè)備都不能提,實(shí)務(wù)是不是可以提
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2020 08/04 09:45
對(duì)的,你的理解是正確的
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2020 08/04 09:46
那就是實(shí)務(wù)未投入使用的所用東西都能提,經(jīng)濟(jì)法除了房屋建筑物可以,別的都不行
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2020 08/04 09:46
對(duì)的,這些考試的一般是考選擇題
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2020 08/04 09:48
好的 謝謝老師
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2020 08/04 09:48
不客氣,如果你對(duì)我的解答滿意可以評(píng)個(gè)五星哦!
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