问题已解决
老師,我們是餐飲公司,購買的海鮮冰鮮臺,魚缸,記什么科目
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計入低值易耗品,攤銷計入成本或費用處理。如果是單價大于5000元,計入固定資產(chǎn),計提折舊處理。
2019 10/18 16:37
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2019 10/18 16:40
就是買的這個,總價23360元
FAILED
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江老師 
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2019 10/18 16:41
這個按單位價值看,如果是大于5000元的就是固定資產(chǎn),如果是小于5000元的,直接是周轉(zhuǎn)材料——低值易耗品,再攤銷計入成本或費用。
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2019 10/18 16:42
那我可以直接進入成本嗎?
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江老師 
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2019 10/18 16:42
是的,可以直接計入成本。
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2019 10/18 16:43
直接進入成本的科目是什么?我入庫了,科目又是什么
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2019 10/18 16:46
入庫了,就是周轉(zhuǎn)材料——低值易耗品,再做成本,對于單價超過5000元的需要計入固定資產(chǎn),計提折舊。
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2019 10/18 16:48
我的意思還是我不做低值易耗品,我可以直接進去成本嗎?
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2019 10/18 16:49
這個也是需要通過低值易耗品科目走一次的。再入成本。
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