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办公室装修费用入账方法谁清楚

浏览：35次 | 提问时间： 07-13 05:03
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3个答案
孤星泪 07-13 05:03

1、铺砖：铺地砖：30元/平米(清工)，贴墙砖：30元/平米(清工)，砖踢脚：12元/延米(清工辅料)
2、包立管(包工包料)：110元/米
3、做防水：防水清工：30元/平米，防水包工包料：55元/平米
4、吊顶板块：石膏板平面顶(包工包料)：90元/平米，石膏板造型顶(包括灯池造型顶)(包工包料)：130元/平米，石膏板线形吊顶(包工包料)：80元/延米，铝扣板吊顶(0.7包工包料)：110元/平米，铝扣板吊台阶(包工包料)：80元/延米，塑钢板吊顶(包工包料)：80元/平米，PVC吊顶(包工包料)：60元/平米
5、做隔断：轻钢龙骨石膏板隔断(包工包料)：90元/平米，轻体砖隔断(包工包料)：120元/平米
6、水路改造：明管(包工包料)：45元/延米，暗管(包工包料)：55元/延米
7、电路改造：明线(包工包料)：25元/延米，暗线(包工包料)：35元/延米
以上价格来源于网络，仅供参考，具体价格以购买时为准。

樱花雨淋湿了巴黎铁塔 07-13 05:12

办公室装修费用入账方法：
分几种情况来定
1、如果装修费用达到固定资产原值的20％以上，装修后其经济使用寿命延长2年以上，要增加固定资产原值。
(1)装修材料、人工费等
借：在建工程
贷：现金或银行存款
(2)装修完工，可使用时
借：固定资产
贷：在建工程
2、如果装修费用没达到固定资产原值的20％，金额过大可作为递延费用记入长期待摊费用，在不短于5年时间内摊销。
(1)支付装修费
借：长期待摊费用--装修费
贷：现金或银行存款
(2)分期摊销时
借：管理费用(或营业费用)--装修费
贷：长期待摊费用--装修费
3、装修金额不大的直接记入当期费用
借：管理费用(或营业费用)--装修费
贷：现金或银行存款

冰唇 07-13 05:20

应该分情况来确定：
1、如果办公室是租来的，则装修费用计为待摊费用，在租赁期内摊销完毕。
2、如果办公室是自有物业，记入“固定资产”，而装修费用低于办公室原值的50％，或使用年限不足2年的，可作为固定资产大修理支出直接记入当期费用直接列支。 补充：租来的好办，看租赁合同，按照合同上的租赁期分摊。

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