问题已解决
國有企業(yè)一般金額多少的入固定資產(chǎn)呢?其他的入周轉(zhuǎn)材料~低值易耗品呢?



你好,沒有這方面的統(tǒng)一金額標(biāo)準(zhǔn)
2022 06/05 14:59

84785036 

2022 06/05 15:01
如果把使用超過1年并且可以長期使用的低值商品入固定資產(chǎn)可以嗎?

鄒老師 

2022 06/05 15:01
你好,單價具體是多少呢?

84785036 

2022 06/05 15:11
幾百元的桌椅。

鄒老師 

2022 06/05 15:11
你好,幾百元的桌椅,直接計入費(fèi)用核算就是了?

84785036 

2022 06/05 15:15
大批量的桌椅,可以把數(shù)量合并后 計入固定資產(chǎn)嗎?比如椅子30把 每張300元。這樣就是入賬固定資產(chǎn)9000元

鄒老師 

2022 06/05 15:16
你好,幾百元的桌椅,直接計入費(fèi)用核算就是了 ,不需要計入固定資產(chǎn)核算

84785036 

2022 06/05 15:23
如果都入固定資產(chǎn),會不會有問題呢?就是后期需要計提折舊麻煩點(diǎn)

鄒老師 

2022 06/05 15:23
你好,這個不應(yīng)當(dāng)計入固定資產(chǎn)核算的

84785036 

2022 06/05 15:32
固定資產(chǎn)的定義---固定資產(chǎn),是指同時具有下列特征的有形資產(chǎn):為生產(chǎn)商品、提供勞務(wù)、出租或經(jīng)營管理而持有的;使用壽命超過一個會計年度。并沒有金額的限制。

鄒老師 

2022 06/05 15:33
你好,是沒有金額的限制,但是你這里椅子每張300元,根本不需要通過固定資產(chǎn)核算啊

84785036 

2022 06/05 15:36
全部費(fèi)用化,可以一次性所得稅稅前扣除,如果領(lǐng)導(dǎo)有要求,要把這些入賬固定資產(chǎn)核算呢

鄒老師 

2022 06/05 15:36
你好,那只能說明領(lǐng)導(dǎo)的要求是無理的?

84785036 

2022 06/05 15:39
是否可以建議領(lǐng)導(dǎo)千元以上再入賬固定資產(chǎn)呢。其他的直接費(fèi)用化走了

鄒老師 

2022 06/05 15:41
你好,一般來說低于2000元的,通常是直接計入費(fèi)用核算的?

84785036 

2022 06/05 15:42
好的 謝謝老師

鄒老師 

2022 06/05 15:42
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對我的回復(fù)及時予以評價,謝謝。
