问题已解决
固定資產(chǎn)轉(zhuǎn)入改良,第一筆轉(zhuǎn)入在建工程分錄的時(shí)候,最后要計(jì)入改良后固定資產(chǎn)成本嗎?如圖標(biāo)紅那筆分錄
FAILED



勇老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,稅務(wù)師,高級(jí)會(huì)計(jì)師,經(jīng)濟(jì)師
同學(xué)你好,是的要記入的
2021 12/30 20:48

84785006 

2021 12/30 20:48
好的謝謝老師。他的成本也包括之前轉(zhuǎn)入的那部分是嗎?

勇老師 

2021 12/30 21:08
同學(xué)你好,是的理解正確的

84785006 

2021 12/30 21:08
那老師建造成本等同于固定資產(chǎn)賬面成本嗎

勇老師 

2021 12/30 21:11
最后轉(zhuǎn)入的時(shí)候是相等的
