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低值易耗品需不需要提折舊?酒店餐館低值易耗品很多應(yīng)該怎么處理?
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低值易耗品不計(jì)提折舊,直接攤銷計(jì)入費(fèi)用處理
2017 09/07 11:29
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2017 09/07 11:32
分錄怎么做?謝謝 是不是借:低值易耗品 貸 :現(xiàn)金
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2017 09/07 11:36
還是 借:銷售費(fèi)用-低值易耗品 貸:現(xiàn)金
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2017 09/07 11:49
采購(gòu)時(shí)
借:低值易耗品
貸:庫(kù)存現(xiàn)金(或銀行存款)
攤銷時(shí)(五五攤銷法或一次性攤銷法)
借:銷售費(fèi)用——低值易耗品
貸:低值易耗品
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