当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師。制造費(fèi)用-折舊費(fèi)用,已經(jīng)結(jié)轉(zhuǎn)費(fèi)用,為什么還要結(jié)轉(zhuǎn)累計(jì)折舊啊



同學(xué),制造費(fèi)用是車間間接費(fèi)用,先歸集再分配給生產(chǎn)成本。如果是處置車間固定資產(chǎn)等,應(yīng)轉(zhuǎn)出之前計(jì)提的累計(jì)折舊計(jì)入借方。
2020 08/27 15:17

84784971 

2020 08/27 15:21
老師,那么這個(gè)累計(jì)折舊就是起到一個(gè)匯總的作用嗎,它是什么科目???

文靜老師 

2020 08/27 15:26
累計(jì)折舊是資產(chǎn)的抵減科目,屬于資產(chǎn)類,但是貸增借減,可以通過它反映固定資產(chǎn)價(jià)值損耗。只要沒有處置固定資產(chǎn),賬面一直會(huì)有累計(jì)折舊余額

84784971 

2020 08/27 15:34
明白了,老師,謝謝你啦

文靜老師 

2020 08/27 15:36
不客氣,希望能夠幫到你,同學(xué)
