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老師請問現(xiàn)在500萬以下,可以加速折舊,如果要加速折舊怎么操作!
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1.會計(jì)上全額計(jì)提折舊:借:固定資產(chǎn) 貸:銀行存款 借:管理費(fèi)用 貸:累計(jì)折舊 這樣做的好處是匯算清繳不需要調(diào)整
2.會計(jì)上正常計(jì)提折舊,在匯算清繳時(shí)調(diào)整
2019 05/05 16:09
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2019 05/05 16:19
平時(shí)做的是借:管理費(fèi)用-折舊,貸:累計(jì)折舊
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2019 05/05 16:40
是的。和之前分錄一樣。
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2019 05/05 17:07
我這個(gè)做法是屬于會計(jì)正常計(jì)提折舊嗎?在匯算清繳時(shí)怎么調(diào)整?
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2019 05/05 21:27
第一年調(diào)減,第二年調(diào)增。
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