问题已解决
準則對于租房給職工用是這么規(guī)定的。為什么這道題卻是貸使用權(quán)資產(chǎn)累計折舊而不是銀行存款?
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你好,你這里是租房給職工用,這個房租的折舊費用計入職工薪酬
2022 05/03 18:38
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2022 05/03 21:21
這個是融資租賃,經(jīng)營租賃應該計入銀行存款。你是不是答錯了?
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2022 05/03 21:40
麻煩會打下
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2022 05/03 22:09
這個是融資租賃,經(jīng)營租賃應該計入銀行存款。你是不是答錯了?
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2022 05/03 22:09
這個是融資租賃,經(jīng)營租賃應該計入銀行存款。你是不是答錯了?
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2022 05/03 22:10
稍等我十分鐘,不好意思
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2022 05/03 22:35
初始計量時,支付租金及相關(guān)費用計銀行存款
借:使用權(quán)資產(chǎn)229.3
租賃負債-未確認融資費用22.7
貸:租賃負債-租金付款額200
銀行存款52
您問題里說的,貸:使用權(quán)資產(chǎn)累計折舊
是在資產(chǎn)負債表日,計提的折舊
借:管理費用229.3/5=45.86
貸:應付職工薪酬45.86
借:應付職工薪酬45.86
貸:使用權(quán)資產(chǎn)累計折舊
這是兩個時點
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2022 05/03 22:36
經(jīng)營租賃,承租方是不計提折舊的,支付租金時,貸銀行存款
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