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支付装修费为什么是长期待摊费用

支付装修费为什么是长期待摊费用

浏览：48次 | 提问时间： 08-05 02:53

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像我这样的怎会有人囍 08-05 02:54

长期待摊费用的增加计入投资活动（现金流出），长期待摊费用的减少计入经营活动流量中的“ 支付的其他与经营活动有关的现金”中的减项及补充*的"摊销“项目。资产负债表，填列“其他长期资产”利润表，不填列。现金流量表应填列：“支付的其他与经营活动有关的现金”。

你特别特别^ 08-05 03:02

打个简单的比方。如果你能理解固定资产是资产类科目，如果全部记入当期损益显然是不合适的.比如新公司的开办费用，2。固定资产买回来是要折旧的.公司开办时发生的装修费用：1一，所以要长期待摊。“长期待摊费用”。二，原因是这个科目的借方代表了已经支付了的没有摊销的，你可以把它理解为固定资产科目。为何“长期待摊费用”是资产类科目而不是负债类科目呢，这些费用都是为公司长期“持续经营”所做的筹备费用支出.公司开办时耗费的各类*费用等，与长期待摊的处理方法是不是类似啊，这个科目是用来核算已经支付的但是不需要在当期全部进入损益的费用，其实性质也是类似，但不是一个月折完，那你也可以理解长期待摊费用这个科目了、3？

最后一次说爱你︿ 08-05 03:11

1、如果金额不大，建议直接进入相关的费用。借：管理费用贷：银行存款2、装修费如果数额比较大，应计入长期待摊费用在以后各期进行摊销支付时，借：长期待摊费用-装修费贷：银行存款/库存现金完工后按照租赁期或者预计装修可使用期限孰短的原则进行摊销，分摊时，借：管理费用贷：长期待摊费用-装修费

巴黎夜空飘落的雪 08-05 03:19

金额较小，直接计入费用；金额较大,计入固定资产项目下单设装修项目；若要计入长期待摊还是考虑一下，冲减利润对公司业绩和税金的影响那个更重要此》。《企业会计准则-固定资产》规定，与固定资产有关的后续支出，如果使可能流入企业的经济利益超过了原先的估计，如延长了固定资产的使用寿命，或者使产品质量实质性提高，或者使产品成本实质性降低，则应当计入固定资产账面价值，其增计后的金额不应超过该固定资产的可收回金额。除此以外的后续支出，应当确认为当期费用，不再通过预提或待摊的方式核算。企业在日常核算中应依据上述原则判断固定资产后续支出是应当资本化，还是费用化。在具体实务中，对于固定资产发生的下列各项后续支出，通常的处理方法如下：1．固定资产修理费用，应当直接计入当期费用。2．固定资产改良支出，应当计入固定资产账面价值，其增计后的金额不应超过该固定资产的可收回金额。3．如果不能区分是固定资产修理还是固定资产改良，或固定资产修理和固定资产改良结合在一起，则企业应按上述原则进行判断，其发生的后续支出，分别计入固定资产价值或计入当期费用。4．固定资产装修费用，符合上述原则可予资本化的，应当在“固定资产”科目下单设“固定资产装修”明细科目核算，并在两次装修期间与固定资产尚可使用年限两者中较短的期间内，采用合理的方法单独计提折旧。如果在下次装修时，该项固定资产相关的“固定资产装修”明细科目仍有余额，应将该余额一次全部计入当期营业外支出。

古城萧笙 08-05 03:28

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/

是久伴不深爱 08-05 03:36

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

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