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計(jì)提固定資產(chǎn)折舊的賬目怎么做?
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你好,借成本費(fèi)用,貸累計(jì)折舊,
2019 12/30 09:47
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84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/30 10:31
是事業(yè)單位的賬目,沒(méi)有成本使用。是不是走固定資產(chǎn)累計(jì)折舊費(fèi)呢?
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莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 12/30 13:08
事業(yè)單位計(jì)提固定資產(chǎn)折舊分錄怎么寫?
適用新制度的事業(yè)單位應(yīng)當(dāng)按照《事業(yè)單位財(cái)務(wù)規(guī)則》或相關(guān)財(cái)務(wù)制度的規(guī)定確定是否對(duì)固定資產(chǎn)計(jì)提折舊,計(jì)提修購(gòu)基金的事業(yè)單位不得計(jì)提折舊。同時(shí)《新舊事業(yè)單位會(huì)計(jì)制度有關(guān)銜接問(wèn)題的處理規(guī)定》(財(cái)會(huì)[2013]2號(hào))規(guī)定:“對(duì)執(zhí)行新制度后形成的固定資產(chǎn),應(yīng)當(dāng)按照新制度的規(guī)定按月計(jì)提折舊。”
借:非流動(dòng)資產(chǎn)基金——固定資產(chǎn)
貸:累計(jì)折舊
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