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哪位来说一说公司装修费怎么摊销？不同档次有什么区别_其他_设计456问答
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哪位来说一说公司装修费怎么摊销？不同档次有什么区别

浏览：44次 | 提问时间： 08-05 02:42
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烂人不烂心 08-05 02:43

装修费用在会计上作为“长期待摊费用”在收益年度里摊销，在税收上可以作为当期损益处理。装修费由取得营业收入的装修公司交纳营业税。

初雪 08-05 02:52

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）

来生缘 08-05 03:00

装修支出税务规定需要分五年摊销。会计分录有这些：1、发生的装修费支出借：长期待摊费用--装修费贷：现金、银行存款等2、装修费摊销，应该在租赁有效期内摊销。摊销分录借：营业费用（或管理费用等）贷：长期待摊费用--装修费

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