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無形資產(chǎn)攤銷,借管理費(fèi)用 貸無形資產(chǎn)攤銷 請問無形資產(chǎn)攤銷影響資產(chǎn)負(fù)債表的資產(chǎn)減少 也會影響利潤表的那個(gè)利潤減少 但是負(fù)債和所有者權(quán)益不影響呀。負(fù)債所有者權(quán)益不變的情況下資產(chǎn)怎么減少呀
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你這個(gè)攤銷的分錄不對,應(yīng)該是借管理費(fèi)用
貸累計(jì)攤銷。
2023 02/11 15:39
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2023 02/11 15:39
它會影響你的資產(chǎn)減少的,因?yàn)槟銦o形資產(chǎn)填寫的時(shí)候,它是根據(jù)無形資產(chǎn)減去這個(gè)累計(jì)攤銷之后取數(shù)。影響利潤表,增加你的管理費(fèi)用。
它還影響未分配利潤,減少未分配利潤。
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2023 02/11 15:39
資產(chǎn)負(fù)債表左右兩邊都是減少。
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2023 02/11 15:40
你說的對老師。剛反應(yīng)過來。
資產(chǎn)會減少,管理費(fèi)用會增大
負(fù)債和所有者權(quán)益不會影響啊。
那資產(chǎn)怎么會減少呢負(fù)債所有者權(quán)益不變的情況下。
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2023 02/11 15:42
不太明白他也涉及不到負(fù)債和所有者權(quán)益科目啊。負(fù)債和所有者權(quán)益不變那資產(chǎn)怎么減少啊
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2023 02/11 15:44
資產(chǎn)負(fù)債表的無形資產(chǎn),它取數(shù)是根據(jù)無形資產(chǎn)原值減去累計(jì)攤銷,這個(gè)理解嗎?
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2023 02/11 15:45
那無形資產(chǎn)買來是100,你攤銷了20,那他填寫的時(shí)候不是填寫80嗎?這不就是減少了資產(chǎn)。
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2023 02/11 15:49
對老師這個(gè)我是理解的!我不理解的是這個(gè)平衡的地方。資產(chǎn)等于負(fù)債加所有者權(quán)益。5=1+4 5-2≠1+4
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2023 02/11 15:49
你的資產(chǎn)減少20,你的所有者權(quán)益減少20,怎么會不平?
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2023 02/11 15:56
老師您看 實(shí)收資本、資本公積、盈余公積、未分配利潤都屬于所有者權(quán)益。無形資產(chǎn)攤銷的話他這四個(gè)中哪個(gè)會減少?還是直接減少的是52行所有者權(quán)益總計(jì)這里?
FAILED
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2023 02/11 16:06
分配利潤上面寫了,你能看一下嗎?
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2023 02/11 16:06
它還影響未分配利潤,減少未分配利潤。已讀
2023-02-11 15:39
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2023 02/11 16:06
這里不是已經(jīng)寫了嗎?
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2023 02/11 16:14
我明白了老師。攤銷時(shí)會影響利潤表,費(fèi)用增大,凈利潤減少,凈利潤就會影響資產(chǎn)負(fù)債表的未分配利潤減少
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2023 02/11 16:14
是這么理解吧?
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2023 02/11 16:16
是的是的,是這么理解,是這么做的。
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