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问一下各位大神装修费用如何摊销？预算包括什么？

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问一下各位大神装修费用如何摊销？预算包括什么？

浏览：34次 | 提问时间： 07-27 08:36
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4个答案
逞强 07-27 08:36

题主好，实际有这些：
1、假如装修费用金额不大，可以直接计入“管理费用--装修费”科目。
2、假如装修费用金额大，先计入“长期待摊费用--装修费”科目，然后，按税法规定的3年进行摊销。期望对您有用，如有用请采纳，谢谢。

施 07-27 08:45

对于公司的装修费用，计入长期待摊费用，按你们估计的装修的使用期进行摊销，摊销时借；管理费用等成本费用贷：长期待摊费用。

待君久不至 07-27 08:53

依照租赁合同约定期限摊销。装修费应按房屋租赁合同或使用年限摊销。假如装修后可用5年，就分60个月摊销。假如过几个月才拿到发票，就按剩余时间摊销。你单位发生的装修费用金额不大，可计入“待摊费用”科目，分月摊销。发生装修费用借：待摊费用--装修费30000贷：现金（或银行存款）30000每月摊销时（30000/12

撸撸撸走鱼尾纹 07-27 09:01

2500元）借：管理费用（或营业费用、制造费用）--装修费2500贷：待摊费用--装修费2500

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