当前位置:财税问题 >
實(shí)務(wù)
问题已解决
買的固定資產(chǎn),等收到發(fā)票了再入賬,次月計(jì)提折舊嗎?



你好,是購買的次月計(jì)提折舊
與發(fā)票有沒有到?jīng)]有什么必然關(guān)系?
2024 04/10 09:04

84785007 

2024 04/10 09:48
12月份付款時(shí)做的預(yù)付賬款,發(fā)票沒有開,沒有入固定資產(chǎn)也沒有計(jì)提折舊,發(fā)票到了之后怎么做賬?

鄒老師 

2024 04/10 09:49
你好,固定資產(chǎn)是12月份就到了??

84785007 

2024 04/10 09:49
發(fā)票到了入固定資產(chǎn),入固定資產(chǎn)后的次月計(jì)提,可以嗎?

鄒老師 

2024 04/10 09:50
你好,是購買的次月計(jì)提折舊,而不是等發(fā)票到了才計(jì)提折舊的。

84785007 

2024 04/10 09:50
應(yīng)該是1月份到的,沒有收到發(fā)票,掛的預(yù)付賬款

鄒老師 

2024 04/10 09:51
你好,那應(yīng)當(dāng)1月份做固定資產(chǎn)的暫估入賬,2月份開始計(jì)提折舊
發(fā)票到了,先把之前暫估入賬的分錄紅沖,然后根據(jù)發(fā)票做固定資產(chǎn)的分錄?

84785007 

2024 04/10 12:44
那現(xiàn)在應(yīng)該怎么做賬呢

鄒老師 

2024 04/10 12:48
你好
先把之前暫估入賬的分錄紅沖,借:應(yīng)付賬款—暫估,貸:固定資產(chǎn)
然后根據(jù)發(fā)票做固定資產(chǎn)的分錄 ,借:固定資產(chǎn),貸:預(yù)付賬款

84785007 

2024 04/10 13:30
付款時(shí)分錄
借:預(yù)付賬款
貸:銀行存款
現(xiàn)在要入固定資產(chǎn)的話怎么做賬?賬做在幾月份?

鄒老師 

2024 04/10 13:30
你好,是實(shí)際取得固定資產(chǎn)的時(shí)候
借:固定資產(chǎn),貸;預(yù)付賬款?

鄒老師 

2024 04/10 13:31
你好,是實(shí)際取得固定資產(chǎn)的時(shí)候
借:固定資產(chǎn),貸;應(yīng)付賬款—暫估
(以這個(gè)回復(fù)為準(zhǔn))
