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浏览：53次 | 提问时间： 08-04 11:26

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6个答案

心病需心医 08-04 11:27

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

暖心小骄傲 08-04 11:35

长期待摊费用50000贷:借支付办公室装修费时的会计分录:管理费用10000贷:借.以后每年摊销费用时的会计分录:银行存款50000

我有妄想症 08-04 11:44

隐含存款摊销时借借：管理费用贷：待摊费用贷

抱着她说爱我萌哒哒的傲气 08-04 11:52

1.如果装修的东东是你公司的:装修时：借：在建工程贷：银行存款或现金竣工结算后：借：固定资产贷：在建工程2.是租用别人的:发生时候：借：长期待摊费用－装修费贷：银行存款或现金摊销时：借：管理费用－装修费贷：长期待摊费用－装修费

Memory迷路 08-04 12:00

管理费用等贷借：长期待摊费用贷：银行存款等完工后转入长期待摊费用借：在建工程贷：在建工程摊销借

smle 08-04 12:09

如果金额很大的话，则要在未来到期内摊销，进账时，进入长期待摊费用，在以后年度摊销了，如下1：装修结账时：借：长期待摊费用贷：银存在以后月内平均摊销了。摊销分录如下：借：管理费用贷：长期待摊费用毕竟东西不是自己的，不能转在建工程。即使东西是自己的，装修也没有超过三个月，装修费不能记入固定资产。

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