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装修费用当月摊销吗

浏览：43次 | 提问时间： 08-04 11:06
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6个答案
castle城堡 08-04 11:07

资产负债表的长期待摊费用期末数按总金额减去本月已摊销的数额填列。你的例子是正确的。

忘不掉的痛 08-04 11:15

租的房子的装修费用，装修完成后的当月开始摊销。

夜光青柠旧日向晚 08-04 11:24

用办公室的装修费用，竣工当月计入长期待摊费用：管理费用-装修费摊销，还是一年内摊销：即 借：现金或银行存款;受益期或账户余额/：长期待摊费用-装修费；贷；贷。即 借。次月摊销时可根据发生费用的多少来确定是否按受益期摊销：长期待摊费用-装修费（账户余额/

他说这叫爱 08-04 11:32

看你的预期受益期限是从本月开始还是从下月开始，从本月开始就本月开始摊，应按照归属期摊销，当月就应该摊销，比如1月份支付全年房租，没有明确归属期的，否则从下月开始摊有明确归属期的

呆橘 08-04 11:40

假如公司的承租期不满三年呢，摊销年限为五年，也是按照五年来摊销？那是按实际的不满三年承租期摊销么。一般装修费用金额较大的，若承租期大于五年的？对的之前看到有同学说摊销年限不得低于三年，就按照你实际的承租期来进行摊销？若不满三年，请问是否在承租期内摊销呢公司的办公室装修费用金额较大

ぃ亡魂溺海 08-04 11:48

租用办公室的装修费用，竣工当月计入长期待摊费用：即 借：长期待摊费用-装修费；贷：现金或银行存款。次月摊销时可根据发哗氦糕教蕹寄革犀宫篓生费用的多少来确定是否按受益期摊销，还是一年内摊销。即 借：管理费用-装修费摊销；贷：长期待摊费用-装修费（账户余额/受益期或账户余额/12）

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