问题已解决
老師,新開通了房產(chǎn)稅,這個直接增加固定資產(chǎn)?
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你好,如果單位有房產(chǎn),那就把房產(chǎn)計入固定資產(chǎn)核算的
2020 07/01 09:13
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2020 07/01 11:39
有房產(chǎn),本月的折舊就是按固定資產(chǎn)一樣的公式折舊是吧?老師
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2020 07/01 11:40
總資產(chǎn)/10年/12個月就是每個月的折舊,對吧?
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2020 07/01 11:43
你好,是的
如果是直線法計提折舊,每個月的折舊=原值*(1-殘值率)/(折舊年限*12)
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2020 07/01 11:55
哦哦對對,還有個凈殘值!我忘了來!謝謝老師!
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2020 07/01 11:56
不客氣,祝你學習愉快,工作順利! 希望對我的回復及時給予評價。謝謝
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2020 07/01 11:56
老師,紅字發(fā)票的話,您那邊有做賬流程嗎?
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2020 07/01 11:59
你好,開具的銷項紅字發(fā)票賬務(wù)處理 是
借;主營業(yè)務(wù)收入 ,應(yīng)交稅費—應(yīng)交增值稅(銷項稅額), 貸;應(yīng)收賬款等科目
借;庫存商品 ,貸;主營業(yè)務(wù)成本
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2020 07/01 17:17
老師,房產(chǎn)入賬的時候,是入借固定資產(chǎn)—房產(chǎn)
那貸方?
我們是一直有廠房,2年了,一直沒交房產(chǎn)稅,稅局查到,我們補交的房產(chǎn)稅,現(xiàn)在入賬貸方怎么入?
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2020 07/01 17:20
你好,房產(chǎn)入賬的時候,借;固定資產(chǎn),貸;銀行存款等科目
房產(chǎn)稅
借;以前年度損益調(diào)整 ,貸;應(yīng)交稅費—房產(chǎn)稅
借;應(yīng)交稅費—房產(chǎn)稅 , 貸;銀行存款
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