问题已解决
請(qǐng)問(wèn)老師,公司收到股東用專(zhuān)利投資,那入賬時(shí),是記無(wú)形資產(chǎn),貸方實(shí)收資本 再把無(wú)形資產(chǎn)轉(zhuǎn)到累計(jì)攤銷(xiāo)科目,按10年攤銷(xiāo)是嗎? 這個(gè)專(zhuān)利應(yīng)該放到哪個(gè)科目攤銷(xiāo)呢,目前沒(méi)用上
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您好是的,就是這樣做,這個(gè)是記住了管理費(fèi)用,辦公費(fèi)。
2024 10/11 15:04
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2024 10/11 15:07
放到管理費(fèi)用,辦公費(fèi)的理由是?因?yàn)槲覜](méi)太理解具體意思
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2024 10/11 15:09
你好,看這個(gè)專(zhuān)利是用到哪里,比如你是用到車(chē)間生產(chǎn)產(chǎn)品的話(huà)就進(jìn)入到制造費(fèi)用-專(zhuān)利費(fèi)攤銷(xiāo)。
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2024 10/11 15:10
目前沒(méi)用上,就是股東做技術(shù)投資入股了,這種情況怎么處理呢
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2024 10/11 15:11
你好這樣子的話(huà)你計(jì)入管理費(fèi)用-無(wú)形資產(chǎn)攤銷(xiāo)
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2024 10/11 15:13
好的,無(wú)形資產(chǎn)是當(dāng)月入賬,當(dāng)月就得攤銷(xiāo)吧
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2024 10/11 15:14
你好是的就是這樣的
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2024 10/11 15:21
老師,無(wú)形資產(chǎn)轉(zhuǎn)到累計(jì)攤銷(xiāo)科目,是借:累計(jì)攤銷(xiāo),貸:無(wú)形資產(chǎn)吧?
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2024 10/11 15:30
你好,是的,最終結(jié)轉(zhuǎn)的時(shí)候是這樣。
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2024 10/11 15:40
可是這么做的話(huà),累計(jì)攤銷(xiāo)的余額是貸方,還是個(gè)負(fù)數(shù),這正常嗎?
比如,借:無(wú)形資產(chǎn)-100w,貸方實(shí)收資本-100w
轉(zhuǎn)累計(jì)攤銷(xiāo):借:累計(jì)攤銷(xiāo)-100w, 貸無(wú)形資產(chǎn)-100w
攤銷(xiāo):借管理費(fèi)用-累計(jì)攤銷(xiāo)-8333.33 貸:累計(jì)攤銷(xiāo)-8333.33
現(xiàn)在累計(jì)攤銷(xiāo)余額是8333.33-1000000=-991666.67
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2024 10/11 15:42
你這些金額都是負(fù)數(shù)嗎?
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2024 10/11 15:45
不是噢,前面的都是正數(shù),就是這個(gè)累計(jì)攤銷(xiāo)余額是8333.33-1000000=-991666.67(負(fù)數(shù))
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2024 10/11 15:50
你好,你第二個(gè)做的不對(duì)呀,,你要最終等攤銷(xiāo)完了之后才做。這一筆。
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2024 10/11 15:57
明白了,謝謝老師,那無(wú)形資產(chǎn)入賬的100w先掛著,等攤銷(xiāo)完了,再結(jié)轉(zhuǎn)掉》?
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2024 10/11 15:59
有是的就是這樣子
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2024 10/11 16:01
謝謝老師,非常感謝您的耐心、專(zhuān)業(yè)講解
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2024 10/11 16:01
你好,不用客氣的了。
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