问题已解决
當(dāng)月在建工程轉(zhuǎn)入固定資產(chǎn),次月再計(jì)提折舊,對(duì)嗎?
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尊敬的學(xué)員你好,當(dāng)月在建工程轉(zhuǎn)入固定資產(chǎn),次月再計(jì)提折舊,這句話是對(duì)的。
根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)——固定資產(chǎn)》應(yīng)用指南一、 (一) 固定資產(chǎn)應(yīng)當(dāng)按月計(jì)提折舊,當(dāng)月增加的固定資產(chǎn),當(dāng)月不計(jì)提折舊,從下月起計(jì)提折舊;當(dāng)月減少的固定資產(chǎn),當(dāng)月仍計(jì)提折舊,從下月起不計(jì)提折舊。因此,結(jié)轉(zhuǎn)當(dāng)月不能計(jì)提折舊,應(yīng)當(dāng)從下月開始計(jì)提。
2023 12/30 10:52
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