问题已解决
老師,機修車間的工具辦合格證計入什么費用,金額較大7000多
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你好 計入制造費用去核算
2019 10/31 09:18
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2019 10/31 09:25
我們沒有制造費用科目,工具我也已經(jīng)入固定資產(chǎn)了,
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2019 10/31 09:26
你好 合格證這個不應該是固定資產(chǎn)核算 你需要把這個固定資產(chǎn)分錄沖掉 直接計入制造費用 你添加一個一級科目制造費用核算
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2019 10/31 09:27
我們是修理廠,修理車的
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2019 10/31 09:31
那如果這樣的話 你把這個辦理合格證的費用一起計入固定資產(chǎn) 工具是多久買的 新買的嗎?
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2019 10/31 09:34
買的二手的
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2019 10/31 09:34
你好 那你工具是幾月計入的 現(xiàn)在合格證是幾月辦理的 把這個合格證的費用一起計入工具的成本里面去 計入固定資產(chǎn) 按月折舊
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2019 10/31 09:34
而且金蝶的固定資產(chǎn)我已經(jīng)入賬了,
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2019 10/31 09:35
入賬是兩三個月之前的
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2019 10/31 09:35
你們工具是按幾年來分攤折舊的
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2019 10/31 09:36
按4年
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2019 10/31 09:39
那你把這個合格證 計入長期待攤費用里面去 然后按這個工具的年限一起來分攤 計入主營業(yè)務成本 因為你也沒有制造費用核算 做 借長期待攤費用 貸銀行存款 按月分攤 借主營業(yè)務成本貸長期待攤費用
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2019 10/31 09:48
嗯,我覺得這個比較合理
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2019 10/31 09:50
嗯 好的 因為之前不清楚你是否有設置了制造費用 和工具已經(jīng)計入了固定資產(chǎn) 所以是讓你直接計入制造費用 。你現(xiàn)在按上面寫的來做
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2019 10/31 09:54
我算了一下一共是5800元
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2019 10/31 09:55
你上面不是說合格證是7000多嗎 怎么來了一個5800
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2019 10/31 09:58
我重新計算了下,是5800
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2019 10/31 09:59
那你也按上面來做 計入長期待攤 費用 按月分攤下
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2019 10/31 09:59
好的謝謝老師
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2019 10/31 10:01
不客氣 幫到你就好
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