问题已解决
老師,凈額法退回政府補(bǔ)助,累計(jì)折舊為什么在貸方
FAILED
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您好,麻煩把題目發(fā)全
2023 05/29 14:19
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/29 14:22
老師你就解釋一下分錄就行
FAILED
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小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 05/29 14:23
您好,凈額法原來按凈額作為計(jì)提折舊基礎(chǔ),現(xiàn)在退回,需要還原原值計(jì)提折舊
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/29 14:27
計(jì)提折舊不是在貸方嘛,返回去不應(yīng)該是在借方返回
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/29 14:29
您好,是原來沒計(jì)提,現(xiàn)在補(bǔ)充計(jì)提
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/29 14:32
不明白老師
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/29 14:32
沒計(jì)提的話就不用做會(huì)計(jì)處理不就行了?
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 05/29 14:33
原來是凈額法,固定資產(chǎn)原值=實(shí)際付款金額-補(bǔ)貼金額,您理解?
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/29 14:35
這個(gè)明白,就是累計(jì)折舊這咋突然沒思路了,繞不過來了
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/29 14:36
原來計(jì)提折舊的金額是按固定資產(chǎn)原值(不含補(bǔ)貼金額)計(jì)算的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/29 14:38
金額懂,這個(gè)借貸方向我搞不明白了
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/29 14:38
您好,退回的話,相當(dāng)于固定資產(chǎn)原值增加,對(duì)應(yīng)的折舊也增加
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