问题已解决
低值易耗品的一級科目是哪個?



您好
低值易耗品的一級科目可以用周轉(zhuǎn)材料
2019 05/30 15:02

84785023 

2019 05/30 15:08
這個是按月攤銷嗎?還是怎么樣吖?

bamboo老師 

2019 05/30 15:11
這個根據(jù)低值易耗品的單位價值跟使用期限來確定
可以一次攤銷 可以五五攤銷 可以分期攤銷

84785023 

2019 05/30 15:35
一次攤銷的分錄怎么寫,我們購入的時候沒有入庫的?直接 借,周轉(zhuǎn)材料,易耗品
貸,銀行

bamboo老師 

2019 05/30 15:38
借:管理費用
貸:周轉(zhuǎn)材料——低值易耗品攤銷

84785023 

2019 05/30 15:44
那是什么時候開始做這筆分錄呢?

bamboo老師 

2019 05/30 15:45
如果是一次攤銷的話 開始使用的時候就做這筆分錄

84785023 

2019 05/30 15:47
因為我們購進(jìn)來的時候沒有入庫的,那怎么確定什么時候開始使用?還是說購進(jìn)來的時候直接再加上這筆分錄?

bamboo老師 

2019 05/30 15:48
購進(jìn)的時候直接做這兩筆分錄
