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食堂添置的爐灶和鍋碗勺盤怎么做分錄?詳細(xì)的分錄?
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您好,購(gòu)入時(shí),借;低值易耗品,貸:現(xiàn)金或者銀行存款,一次性攤銷,借:應(yīng)付職工薪酬-福利費(fèi),貸:低值易耗品,計(jì)提時(shí),借:管理費(fèi)用-福利費(fèi),貸:應(yīng)付職工薪酬-福利費(fèi)。
2017 04/21 23:18
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2017 04/21 23:34
@王老師:我說(shuō)的是食堂用來(lái)經(jīng)營(yíng)用的,要盈利的
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2017 04/21 23:38
您好,那就是這樣的分錄,購(gòu)入時(shí),借;低值易耗品,貸:現(xiàn)金或者銀行存款,一次性攤銷,借:銷售費(fèi)用-低值易耗品攤銷,貸:低值易耗品。
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2017 04/21 23:43
@王老師:如果購(gòu)進(jìn)是20000元的,你說(shuō)應(yīng)該怎么做?可以再標(biāo)注下,為什么這么做嗎?
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2017 04/21 23:46
您好,如果是2萬(wàn)元,也可以這樣做。因?yàn)榘次业睦斫鉅t灶和鍋碗勺盤單個(gè)計(jì)算金額都不大,所以記入低值易耗品科目。
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2017 04/21 23:49
@王老師:謝謝老師
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2017 04/21 23:53
您好,不客氣。
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