问题已解决
某公司一般納稅人企業(yè)投入設(shè)備一臺專用發(fā)票價款12萬元增值稅15600元專用發(fā)票所列運輸費為2000元增值稅額180元普通發(fā)票所列包裝費裝卸費1000元含增值稅設(shè)備立即投入安裝安裝過程中領(lǐng)用庫存原材料實際成本2000元原進項稅額260元安裝人員職工薪酬5000元設(shè)備安裝完畢交付使用該固定資產(chǎn)預計使用壽命為8年預計凈殘值率為4 1.計算該設(shè)備入賬成本 2.采用年限平均法計算該項固定資產(chǎn)的年折舊率 月折舊率 年折舊額和月折舊額
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你好,預計凈殘值率為4,是4%的意思嗎?
2021 12/13 08:54
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2021 12/13 08:55
是的老師
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2021 12/13 08:56
你好
1,該設(shè)備入賬成本=12萬+2000+1000+2000+5000
2,年折舊率=(1—4%)/8
月折舊率==(1—4%)/(8*12)
年折舊額=入賬成本*(1—4%)/8
月折舊額=入賬成本*(1—4%)/(8*12)
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2021 12/13 08:57
謝謝老師解答
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2021 12/13 08:58
不客氣,祝你學習愉快,工作順利! 希望你對我的回復及時予以平價,謝謝。
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