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老師,請問一下,公司為了生產(chǎn)購入的模具,41套6990元,請問分錄怎么寫?
FAILED
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學員你好,一般計入周轉(zhuǎn)材料-低值易耗品,也可以打包計入固定資產(chǎn)
2022 08/06 19:25
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84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/06 19:26
請問多少錢可以計入低值易耗品呀,什么東西可以計入
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/06 19:29
一般2000元以上計入固定資產(chǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/06 19:31
這個是41套累積在一起的,到底是計入固定資產(chǎn)還是周轉(zhuǎn)材料呀,有點蒙
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84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/06 19:32
關(guān)鍵這個模具用了不到一年以后就沒用了
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/06 19:33
如果說只能用一年就計入周轉(zhuǎn)材料
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/06 19:35
請問計入周轉(zhuǎn)材料分錄怎么寫?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/06 19:37
借:周轉(zhuǎn)材料6185.84
應交稅費804.16
貸:銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/06 19:37
那領(lǐng)用的時候怎么寫呀?這個需要攤銷嗎
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/06 19:55
可以一次攤銷
借:生產(chǎn)成本
貸:周轉(zhuǎn)材料
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/06 20:00
不是借制造費用-低值易耗品嗎
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/06 20:10
如果可以直接分攤到生產(chǎn)對象就不用通過制造費用
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