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公司收到固定資產(chǎn)注資,資產(chǎn)是幾年購入的,對(duì)方?jīng)]有計(jì)提折舊也沒有協(xié)議資產(chǎn)的價(jià)格,是按原價(jià)入賬還是自己按已經(jīng)使用年限計(jì)提一部分折舊再入賬
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你好,按你收到這個(gè)資產(chǎn)時(shí)這個(gè)資產(chǎn)的價(jià)值入賬,比如原值100,還有8成新,那就是按80入賬
2022 10/22 10:31
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2022 10/22 10:35
注資是10萬,實(shí)際價(jià)值是20萬,剩下的10萬是做資本公積一資本溢價(jià)嗎
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2022 10/22 11:12
是的,你的理解是正確的
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2022 10/22 11:43
之前使用的那幾年的折舊要不要再賬上顯示,是直接凈值還是先原值入賬在做,借固定資產(chǎn)貸實(shí)收資本和資本公積和累計(jì)折舊。
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2022 10/22 11:43
不需要的,是直接凈值
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2022 10/22 11:50
謝謝,老師
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2022 10/22 12:25
不客氣,祝你工作順利
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