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地板装修怎么记账

浏览：32次 | 提问时间： 07-31 11:29

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6个答案

听取岁月 07-31 11:30

公司业前期费用按现制度放管理费用所属明细科目面金额用摊借：管理费用贷：银存/现金公司管理需要 要摊借：待摊费用贷：现金/银存摊借：管理费用贷：待摊费用费用计入期待摊费用-租入固定资改良费新建办公楼装修办公楼算固资起放建工程转固资

离别人群 07-31 11:38

应该分情况来确定：1、如果公司是租来的，则装修费用计为待摊费用，在租赁期内摊销完毕。2、如果公司是自有物业，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。

真心话 07-31 11:46

简单说,象种装修费所费用都记入:待摊费用-店面装修费,按12月按月摊销,计入:营业费用-店面装修费,办费.

孤独人 07-31 11:55

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

说好了不分开 07-31 12:03

卖建材帐属于商业计,比较简单,收入,支,余额笔笔列清楚行,做细,再按建材类别设明细帐,般都归管库存做.

吴爱人 07-31 12:11

办事情计请写营业费用或者费用想公司面做

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