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想了解了解公司的装修费怎么做账

浏览：31次 | 提问时间： 07-02 05:17

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3个答案

瞢久旅人 07-02 05:18

1、公司装修费没有金额限制。   
  2、帐务处理   
(1)如果发生的装修费金额不大，可以直接计入相关的费用中。   
(2)如果发生的金额大，发生的装修费支出   
借：长期待摊费用--装修费   
贷：银行存款等   
(3)装修费摊销，可以在租赁有效期内进行摊销，摊销分录   
借：管理费用(或营业费用)--装修费摊销   
贷：长期待摊费用--装修费
希望我的回答能够帮助到您。

烟熏妆遮不住dé殇 07-02 05:26

1、办公室的装修费组成从通常讲由这几个方面组成的，材料费、人工费、管理费、税费组成。但现在大部分装饰公司各自的报价是不一样的，其区别主要是材料品牌不一样、管理费不一样、公司的品牌价值不一样，施工工艺不一样等等。
2、固定资产的后续支出是指固定资产在使用过程中发生的更新改造支出、修理费用等。
固定资产的更新改造等后续支出，满足本准则第四条规定确认条件的，应当计入固定资产成本，如有被替换的部分，应扣除其账面价值；不满足本准则第四条规定确认条件的固定资产修理费用等，应当在发生时计入当期损益。
3、若办公室为你公司租入的房屋，其装修费若由本期负担(小修)可直接计入当期损益；若装修可持续一年以上，则应计入长期待摊费用，按受益期进行摊销计入损益。
4、若办公室为你公司的固定资产，其装修首先应区分是否属于改建支出，还是大修理支出。若不属于改建支出、也不属于大修理支出；装修费用可按规定在当期税前扣除；否则，应按上述规定作为长期待摊费用，按规定年限分摊扣除。
若办公室不是你公司的固定资产，若装修属于改建，则应作为长期待摊费用，按合同约定的剩余租赁期限分期摊销；否则，应按其装修的受益年度，作为当期税前扣除；或作为长期待摊费用、分期摊销，摊销年限不得低于3年。

恨入骨 07-02 05:34

你好，借：管理费用—装修费
贷：银行存款 等
如果装修款20万元占您公司的注册资本比重较大，可以计入长期待摊费用，在受益年限平均分摊，但不能少于税法规定的3年。
借：长期待摊费用—装修费 20万
贷：银行存款 等 20万
分摊
借：管理费用—装修费
贷：长期待摊费用—装修费
如果已经计入了在建工程，结转一下
借：长期待摊费用—装修费
贷：在建工程
以上价格来源于网络，具体购买是请以实际为准。

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