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固定資產(chǎn)當(dāng)月收到貨,次月收到發(fā)票,怎么入賬?怎么折舊?
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借:固定資產(chǎn)
貸:銀行存款,
次月收到票,時(shí)間不長可以直接附在收貨當(dāng)月后面,收到固定資產(chǎn)下月開始折舊
2023 10/17 19:50
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2023 10/17 19:56
如果時(shí)間長呢?怎么做賬?怎么計(jì)提折舊
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2023 10/17 19:57
該固定資產(chǎn)已在用,那么,應(yīng)予使用當(dāng)月即計(jì)入固定資產(chǎn)科目核算,分錄如下(暫忽略考慮稅金):
借:固定資產(chǎn)(暫估)
貸:應(yīng)付賬款
2、待次月收到發(fā)票,先予沖銷上述分錄,再按照發(fā)票金額記賬:
借:固定資產(chǎn)(暫估)-紅字金額
貸:應(yīng)付賬款-紅字金額
借:固定資產(chǎn)
貸:應(yīng)付賬款(銀行存款)
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