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老師好,建筑工程企業(yè),周轉(zhuǎn)材料低值易耗品領(lǐng)用了后期攤銷(xiāo)怎么做分錄呢?
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你好;? 領(lǐng)用的時(shí)候就攤銷(xiāo)了。 你們是一次性攤銷(xiāo)法吧? ; 比如借工程施工? 貸 周轉(zhuǎn)材料-低值易耗品??
2021 11/10 15:20
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2021 11/10 15:32
老師,工程工期一年多,還跨年了,工程收入分期確認(rèn)的,一般確認(rèn)一次收入就結(jié)轉(zhuǎn)前期的成本。如果一次性攤銷(xiāo)不是增加了第一期的成本,低值易耗品像鐵錘和斗車(chē)這些基本都是一開(kāi)始就領(lǐng)用了
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2021 11/10 15:33
你好 ;? ?你如果一開(kāi)始就選擇的一次性攤銷(xiāo)的話(huà) 就得一次性? 計(jì)入工程施工;? ? ?
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2021 11/10 15:50
如果不是一次性攤銷(xiāo),領(lǐng)用時(shí)怎么做分錄,攤銷(xiāo)時(shí)怎么做分錄呢?
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2021 11/10 15:52
你好;? ? ?那就是五五攤銷(xiāo)的;??
購(gòu)入低值易耗品時(shí):?
借:低值易耗品-在庫(kù)?
貸:銀行存款?
?②從倉(cāng)庫(kù)發(fā)出低值易耗品時(shí):?
借:低值易耗品-在用?
貸:低值易耗品-在庫(kù)?
?③領(lǐng)用時(shí)按五五攤銷(xiāo):?
借:工程施工(管理費(fèi)用等)?
貸:低值易耗品-攤銷(xiāo)?
?
攤銷(xiāo)剩余的50%,扣除殘料?
借:工程施工(管理費(fèi)用等)?
貸:低值易耗品-攤銷(xiāo)?
沖銷(xiāo)在用低值易耗品的成本?
借:低值易耗品-攤銷(xiāo)?
貸:低值易耗品-在用
?
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2021 11/10 16:11
謝謝老師,這個(gè)低值易耗品-在用、在庫(kù)、攤銷(xiāo)這些后面要付明細(xì)嗎?如斗車(chē)、鐵錘等
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2021 11/10 16:12
?你好;? 是的。? ?五五攤銷(xiāo)很麻煩的。? ?
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