问题已解决
17、2018年1月15日,甲公司以銀行存款30萬元購入一臺生產(chǎn)A產(chǎn)品的設(shè)備,另支付相關(guān)運輸費1.5萬元,員工培訓(xùn)費2萬元。該設(shè)備預(yù)計能夠生產(chǎn)1000件A產(chǎn)品,預(yù)計凈殘值率為1%,采用工作量法計提折舊。2018年該設(shè)備共生產(chǎn)A產(chǎn)品10件,假定不考慮其他因素,則該設(shè)備2018年應(yīng)計提折舊額為( ?。┤f元。這個題目為什么員工培訓(xùn)費計入當(dāng)期損益???
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你好,員工培訓(xùn)費是不計入這個設(shè)備的購進成本
你可以去看一下我國準(zhǔn)則對固定資產(chǎn)入賬價值的規(guī)定
2019 08/13 20:48
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2019 08/13 20:50
好的。那計入當(dāng)期損益類科目的話,劃入哪個明細(xì)科目呢?
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2019 08/13 20:51
你好,計入管理費用——職工教育經(jīng)費核算
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2019 08/13 20:57
好的。感謝解答
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2019 08/13 20:58
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對我的回復(fù)及時給予評價。謝謝
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