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固定資產(chǎn)80萬(wàn)的車怎么計(jì)提折舊
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您的問(wèn)題老師解答(計(jì)算)中,請(qǐng)耐心等待
2020 07/08 15:03
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娜娜老師 
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2020 07/08 15:06
同學(xué),你好,根據(jù)稅法規(guī)定,飛機(jī)、火車、輪船以外的運(yùn)輸工具,為4年,所以80萬(wàn)的汽車折舊年限應(yīng)當(dāng)選用四年,然后估計(jì)一個(gè)殘值,在買(mǎi)入固定資產(chǎn)的次月開(kāi)始計(jì)算折舊額計(jì)算折舊。一般選用的折舊方法是平均年限法計(jì)提折舊。折舊的會(huì)計(jì)分錄為:借:管理費(fèi)用 貸:累計(jì)折舊
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2020 07/08 15:07
殘值怎么估算
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娜娜老師 
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2020 07/08 15:10
同學(xué),一般凈殘值率設(shè)置在0-5%都可以,也就是0-4萬(wàn)元之間即可。
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