问题已解决
企業(yè)已有固定資產(chǎn)價(jià)值960萬元,已經(jīng)計(jì)提折舊320萬元,其中上月已經(jīng)提足折舊額仍繼續(xù)使用的60萬元,另一臺(tái)設(shè)備上月已經(jīng)達(dá)到預(yù)計(jì)可使用狀態(tài)尚未投入使用的20萬元,采用年限平均法計(jì)提折舊,月折舊率為1%,當(dāng)月計(jì)提的折舊額是( )萬元。不應(yīng)該是60*1%=6詳解



您好,首先,已提足折舊固定資產(chǎn)無須再計(jì)提折舊,達(dá)到預(yù)計(jì)使用狀態(tài)固定資產(chǎn),計(jì)提折舊,所以當(dāng)月計(jì)提折舊的金額=(960-60)*1%=9萬元,當(dāng)月折舊額應(yīng)該是(固定資產(chǎn)價(jià)值960萬元-上月已經(jīng)提足折舊額仍繼續(xù)使用的60萬元)*月折舊率。謝謝
2020 03/08 16:25

84784978 

2020 03/08 16:37
960不是都已經(jīng)提完了,和他有關(guān)系嗎

84784978 

2020 03/08 16:42
其中上月已經(jīng)提足折舊額仍繼續(xù)使用的60,不是指的這個(gè)固定資產(chǎn)再也不用計(jì)提折舊了嗎

縈縈老師 

2020 03/08 16:51
您好,題目說的是:“企業(yè)已有固定資產(chǎn)價(jià)值960萬元”并沒有說固定資產(chǎn)已經(jīng)計(jì)提完了,已經(jīng)計(jì)提折舊320萬元,是代表固定資產(chǎn)之前已經(jīng)計(jì)提了320的折舊,這個(gè)是之前,并不是本期已經(jīng)提完折舊了”;其中上月已經(jīng)提足折舊額仍繼續(xù)使用的60萬元“已提足折舊的固定資產(chǎn)繼續(xù)使用不需在計(jì)提折舊了,所以應(yīng)該減去。

84784978 

2020 03/08 18:24
彎別不過來,那不應(yīng)該是960-320-60嗎

縈縈老師 

2020 03/08 18:27
您好,您想下,您算折舊的時(shí)候:比如資產(chǎn)原值是500,10年折舊。按年限平均法。
算第一個(gè)的折舊額的時(shí)候500/10/12=4.16666666667
算第二個(gè)月折舊額的時(shí)候500/10/12=4.16666666667
里面算第二個(gè)月折舊的時(shí)候并沒有減去折舊額,所以此題也是同理。謝謝

84784978 

2020 03/08 19:08
感謝你!我還是沒整明白,再想想吧

縈縈老師 

2020 03/08 19:14
嗯,同學(xué)你在理解下,要是還有問題,歡迎繼續(xù)咨詢,謝謝
