当前位置:财税问题 >
實(shí)務(wù)
问题已解决
500萬元以下的固定資產(chǎn)12月份公司購買了一輛車。匯算清繳的時(shí)候一次性計(jì)入費(fèi)用是當(dāng)年12月份進(jìn)費(fèi)用還是次年進(jìn)去費(fèi)用?



你好,是購買當(dāng)年一次抵扣
2019 03/28 11:33

84784957 

2019 03/28 12:13
假如12月份購入,12月份計(jì)提折舊那么應(yīng)該1月份這樣調(diào)賬對不對
借;累計(jì)折舊200000 貸;以前年度損益調(diào)整 200000或者 借:以前年度損益調(diào)整-200000 貸:累計(jì)折舊-200000 除此之外是不是還要借:以前年度損益調(diào)整 55000 貸:應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅55000 借:以前年度損益調(diào)整145000 貸:利潤分配-未分配利潤145000 此外還要調(diào)節(jié)財(cái)務(wù)報(bào)表?

小惑老師 

2019 03/28 13:46
你好,當(dāng)月購入當(dāng)月不計(jì)提折舊的

84784957 

2019 03/28 13:50
是啊 12月份購入但是12月份已經(jīng)計(jì)提了而且還計(jì)提了全部的,所以1月份需要調(diào)賬,調(diào)賬的時(shí)候是不是以上這樣調(diào)?

小惑老師 

2019 03/28 14:19
不是,一次進(jìn)入損益是稅法概念,會計(jì)上該怎么處理還跟以前一樣,次月計(jì)提折舊

84784957 

2019 03/28 14:48
對啊。之前是一次提的,所以我要更正,更正的時(shí)候是不是按照我上面的方法

小惑老師 

2019 03/28 14:49
借;累計(jì)折舊200000 貸;以前年度損益調(diào)整 200000或者 借:以前年度損益調(diào)整-200000 貸:累計(jì)折舊-200000
這個(gè)是您做沖減一次性計(jì)提折舊分錄嗎在1月份

84784957 

2019 03/28 14:55
是的

小惑老師 

2019 03/28 16:53
借:以前年度損益調(diào)整-200000 貸:累計(jì)折舊-200000
這個(gè)分錄沒明白你想表達(dá)的意思,如果是按照上述情況的話,借;累計(jì)折舊200000 貸;以前年度損益調(diào)整 200000借:以前年度損益調(diào)整 55000 貸:應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅55000 借:以前年度損益調(diào)整145000 貸:利潤分配-未分配利潤145000
這三筆分錄即可
