问题已解决
房地產(chǎn)企業(yè)購買廠房固定資產(chǎn)用于開發(fā),這個廠房是進成本還是說當固定資產(chǎn)用于折舊
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您好,房地產(chǎn)企業(yè)購買廠房用于后續(xù)開發(fā)再出售的,計入存貨,后面結(jié)轉(zhuǎn)成本。
2023 05/12 15:55
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2023 05/12 16:02
是拆了后進行開發(fā)的不出售
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2023 05/12 16:04
那你計入存貨的話是否要計提折舊呢
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2023 05/12 16:07
如果是自用,那就是進固定資產(chǎn),要建造的時候先轉(zhuǎn)在建,完工進固定資產(chǎn)。如果是出售,就是存貨。
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2023 05/12 16:17
我不太明白你講什么。買來開發(fā)當然是拆了以后自建商品房進行出售。我問的是到時購買進來是否計入固定資產(chǎn)還是說直接進成本
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2023 05/12 16:19
后續(xù)目的是出售,那就是計入存貨,不用計提折舊。這是一件商品,就是制造業(yè)買原材料一樣。
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