问题已解决
攤銷是什么意思?通俗理解
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攤銷是企業(yè)已經發(fā)生支出但應該由以后各期月份分期攤銷的費用,一年以上的是長期攤銷的費用,
如:企業(yè)開辦費
舉例:企業(yè)本月已經發(fā)生繳納今年房租1200元。應有以后各期月份分期攤銷費用,1200/12=100元(每月分攤100元)
借:待攤費用1200
貸:現金(銀行存款)1200
攤銷本月應攤銷的費用
借:管理費用100
貸:待攤費用100
2020 05/14 13:58
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2020 05/14 14:07
攤銷的好處是什么???為什么要攤銷?
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2020 05/14 14:23
沒有說有什么好處,只是,有時候你支出一下子是支出一年或者是幾年的,需要每月攤銷,這樣核算更加準確一些。
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2020 05/14 14:34
對資產負債表,利潤表有什么影響嗎?
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2020 05/14 14:48
對資產負債表,利潤表有什么影響嗎?沒有
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2020 05/14 14:54
攤銷如果計入管理費用,不會導致營業(yè)利潤減少嗎?
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2020 05/14 16:39
攤銷本月應攤銷的費用
借:管理費用100
貸:待攤費用100
借貸都是費用,抵消掉了
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