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哪位熟悉厂房装修费如何入账？一般怎么算费用的呢

哪位熟悉厂房装修费如何入账？一般怎么算费用的呢

浏览：66次 | 提问时间： 07-17 05:07

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4个答案

难辞其咎 07-17 05:07

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：现金或银行存款以上价格来源于网络，仅供参考。具体购买请以实际情况为准。

没有岁月可回头 07-17 05:15

装修支出税务规定需要分五年摊销。会计分录如下：
1、发生的装修费支出借：长期待摊费用--装修费贷：现金、银行存款等
2、装修费摊销，应该在租赁有效期内摊销。摊销分录借：营业费用（或管理费用等）贷：长期待摊费用--装修费按照规定，应予以摊销。发生时，借：长期待摊费用--厂房装修费200000贷：银行存款200000摊销时，借：制造费用贷：长期待摊费用--厂房装修费价格参考于网络

你我易老 07-17 05:24

厂房装修预算表这边是没有，因为自己也不知道要买什么样的材料，报价表也是没有办法做的，还有也不知道厂房是做什么的，要设计成什么风格，装修费用是没有统一标准的，这边就给说一下厂房装修费用如何计算预算？可以参考看看的。一般情况下，在整个厂房装修项目预算报价中，主辅材料费约占总价的65%~70%，人工费约占总价的20%~25%，厂房装修费约占总价的8%~10%，因此，主辅材料是影响厂房装修总价格的主要因素，而决定主辅材料费用有项目工程量、施工工艺、材料规格品种品牌。同一个项目，可以有多样施工方法即不同的施工工艺，而施工工艺可成高、中、低各个级别，不同的施工工艺其用材的品种、规格、数量也不同，而且人工费也不同，施工艺水平直接决定性施工质量。厂房装修预算报价还要看装饰公司追求的利润，如果是同材料同工艺的情况下，正规装饰公司之间的报价差别不大，但正规装饰公司与施工队报价差别就很大了，正规装饰公司报价比施工队高，正规装饰公司的运作成本高，例如：租写字楼，交纳各种税务费用，固定员工的工资等等，选择正规装饰公司价格高，但风险低；而施工队运作成本低，很多连个固定办公地点都没有，对税务费用可以省，选择施工队价格低，但风险高。厂房装修全包费用计算方法是由材料费、人工费、设计费以及厂房装修组成，下面们就一起一个个单独的来分析一下。材料费：一般以市场价为主，但因各市场进货渠道和利润不同，价格也就有所不同。同一个品种也会因质量、品牌不同而价格不同。因此当了解价格的同时，也应了解它的材质、品牌和质量。在购买时还要把正常的损耗打入，一般为10%左右。人工费：因工人的手艺和级别而有所差别。装修工的水平大约在每工日200元至220元之间，不排除还有超过这个标准的。工人的技艺直接关系到装修的质量和效果，如果只考虑到价格因素，装修公司在用工上就会有所差别。设计费：分人工设计和电脑设计，因此费用也就有所差别，设计人员的级别也影响着设计费用的高低。厂房装修费用：其中包括利润、税费、管理费、办公费等。材料费和人工费又统称成本费，一般来讲比较好核算。最后一项“厂房装修费用”核算比较灵活，各公司有一定差别。需要说明的是，用户自己找的熟人或民工，则没有最后一项费用。但是，自己要承担一定的风险。以上关于厂房装修预算相关事项就介绍到这，这边要提醒一下就是，施工工艺水平直接决定性施工质量（主要体现在内在质量方面），因此不同的施工工艺，材料和人工也不同，施工质量也不同，大多数消费者由于对此不大了解，在审核预算报价时，往往只关注人工费。希望我的回答对您有帮助，望采纳！

去 07-17 05:33

没有发票不能入账的新准则下，房屋装修费可以用长期待摊费用这个科目来核算，它是用来核算企业已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项费用入账时：借：长期待摊费用贷：银行存款在摊销期内：借：管理费用贷：长期待摊费用购买的办公桌椅可以用低值易耗品来核算，五五摊销（入账时摊销一半，报费时再摊销另一半）如果办公桌椅单体价值较大，用固定资产科目来核算也行。

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