问题已解决
購買10萬的固定資產(chǎn),分錄是借:固定資產(chǎn) 貸:銀行存款 為什么還要折舊呢?折舊不是重復扣除嗎?
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你好,購買的時候只是計入了固定資產(chǎn),沒有在企業(yè)所得稅之前扣除啊
計提折舊是固定資產(chǎn)核算的規(guī)定
折舊的分錄是
借:管理費用等科目
貸:累計折舊
你是指折舊與什么重復扣除了呢?
2020 09/14 20:51
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2020 09/14 20:52
我在購買的時候就已經(jīng)做了分錄,但是算企業(yè)所得稅不能一次性扣除是吧!核算會計利潤的時候可以一次性扣除吧!
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2020 09/14 20:53
你好,你購買的時候僅僅是計入固定資產(chǎn),并沒有通過損益科目核算,并沒有在企業(yè)所得稅稅前扣除啊
計提折舊的時候才是在企業(yè)所得稅稅前扣除了啊
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2020 09/14 20:54
我已經(jīng)做了借:固定資產(chǎn)
貸:銀行存款 怎么會沒有扣除呢?算會計利潤的時候不是已經(jīng)扣除了嗎
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2020 09/14 20:57
你好,
借:固定資產(chǎn)
貸:銀行存款
這個分錄借方是固定資產(chǎn),是資產(chǎn)科目,而不是利潤表的損益科目,是沒有在企業(yè)所得稅稅前扣除的
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2020 09/14 20:57
那固定資產(chǎn)是不是要單獨做分攤表
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2020 09/14 21:00
你好,固定資產(chǎn)是需要做折舊表格
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2020 09/14 21:00
怎么做的呀?
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2020 09/14 21:01
你好,做個表格,注明固定資產(chǎn)名稱,入賬金額,折舊方法,殘值率,每個月計提折舊金額等信息
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2020 09/14 21:02
是不是分攤的時候要打印出來當附件
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2020 09/14 21:02
你好,固定資產(chǎn)是計提折舊,而不是分攤(費用才是分攤)
需要把折舊表格打印出來作為折舊分錄的附件
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2020 09/14 21:04
好的,謝謝老師,你的那句是在資產(chǎn)而不是在損益類點明了我,這么久的疑問。
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2020 09/14 21:05
不客氣,祝你學習愉快,工作順利! 希望對我的回復及時給予評價。謝謝
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