当前位置:财税问题 >
實(shí)務(wù)
问题已解决
19年新會計(jì)制度財(cái)務(wù)會計(jì)和預(yù)算會計(jì)雙項(xiàng)記賬,固定資產(chǎn)折舊(以前年度一直未折舊)后2019年期初為0,直接記入期初余額,未做相關(guān)會計(jì)分錄,現(xiàn)2020年補(bǔ)記,只做財(cái)務(wù)會計(jì),分錄如下:借:固定資產(chǎn) 貸:以前年度盈余調(diào)整 折舊:借:以前年度盈余調(diào)整 貸:固定資產(chǎn)累計(jì)折舊 請教老師這樣做對嗎?



你好,
借:累計(jì)盈余
貸:以前年度盈余調(diào)整
折舊:借:以前年度盈余調(diào)整
貸:固定資產(chǎn)累計(jì)折舊
2020 10/20 10:06

84784989 

2020 10/20 10:09
那怎么體現(xiàn)我補(bǔ)記到固定資產(chǎn)賬戶

紫藤老師 

2020 10/20 10:09
借固定資產(chǎn)
貸累計(jì)盈余
借:累計(jì)盈余貸:以前年度盈余調(diào)整折舊:借:以前年度盈余調(diào)整貸:固定資產(chǎn)累計(jì)折舊

84784989 

2020 10/20 10:11
學(xué)生也有問過您的
FAILED

紫藤老師 

2020 10/20 10:12
比較正確的是
借固定資產(chǎn)
貸累計(jì)盈余
借:累計(jì)盈余貸:以前年度盈余調(diào)整折舊:借:以前年度盈余調(diào)整貸:固定資產(chǎn)累計(jì)折舊
? 以后年末的時候全部轉(zhuǎn)入累計(jì)盈余
