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我想问一问装修费分几年摊销？谁提供下？_其他_设计456问答
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我想问一问装修费分几年摊销？谁提供下？

浏览：30次 | 提问时间： 08-04 11:55
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6个答案
陌路繁华终成伤 08-04 11:55

办公室装修费用记什么科目可计入：长期待摊费用科目；并按至少5年的使用期或预计使用期进行摊销。1.发生装修费做：借：长期待摊费用-装修费；贷：银行存款2.摊销做：借：管理费用-装修费贷：长期待摊费用-装修费；期望我的回答对你有用。

你还是会走闫 08-04 12:04

你好1、发生装修费用借：长期待摊费用--装修费贷：银行存款等2、装修费摊销（1）摊销年限可以按照租赁期限；也可以按照税法规定的3年期限摊销。（2）可以在当月月末摊销。（3）摊销分录借：管理费用--装修费（摊销年限/12个月）贷：长期待摊费用--装修费（摊销年限/12个月）

青丝华发醉三世 08-04 12:12

依照所得税法的规定，通常至少三年，假如是租赁房屋的装修费，可以在合同约定的剩余租赁期内摊销。经营租入房屋作为办公场所，发生的装修费用，税法的摊销年限是在剩余租期内摊销。

熟悉看不清 08-04 12:21

新办企业装修办公室发生装修费，应该记入开办费，在不短于5年的期间内平均摊销。依照企业所得税暂行条例实施细则的规定，企业在筹建期发生的开办费，应当从开始生产、经营月份的次月起，在不短于5年的期限内分期扣除。假如企业存续期只有两年，企业可向主管税务机关申请未摊销完的开办费一次性摊销。

我的水晶鞋呢 08-04 12:29

办公室装修做账办法；你可以参照一下。1、发生装修费用借：长期待摊费用--装修费贷：银行存款等2、装修费摊销（1）摊销年限可以按照租赁期限；也可以按照税法规定的3年期限摊销。（2）可以在当月月末摊销。（3）摊销分录借：管理费用--装修费（摊销年限/12个月）贷：长期待摊费用--装修费（摊销年限/12个月）

揍 08-04 12:37

题主好，假如装修费是小额的，可以一次性计入管理费用-装修费，假如是大额的，估计好收益年限，若果有房屋租赁合同，期限可以参照合同，通常大额的摊销期是5年装修费用作为长期待摊费用，按租赁有效期限和耐用年限孰短的原则分期摊销。期望对您有用

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