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問(wèn)題已解決
這個(gè)題的答案是什么我想問(wèn)一下
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你好,專門借款利息應(yīng)該資本化,計(jì)入廠房成本核算
2020 10/15 15:45
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84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:45
那會(huì)計(jì)分錄是什么?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 10/15 15:45
增加金額是600*10%*1.5=90萬(wàn)
借在建工程90
貸財(cái)務(wù)費(fèi)用90
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:46
這是最終答案嘛?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:46
為什么是稱上1.5???
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 10/15 15:47
資本化期間一共是1.5年,利息也是1.5年呀
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:47
那這道題最后全面的答案是什么呀,
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:47
題上有說(shuō)是1.5嘛?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 10/15 15:48
題目沒(méi)有說(shuō)是自己分析的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:49
那這道題最后的全部答案是什么昂????
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 10/15 15:50
題目把借款利息計(jì)入財(cái)務(wù)費(fèi)用的做法是錯(cuò)誤的
應(yīng)該資本化,計(jì)入廠房的成本核算
增加金額是600*10%*1.5=90萬(wàn)借在建工程90貸財(cái)務(wù)費(fèi)用90
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:57
是因?yàn)樗麖?016年7月到2017年12月末,是一個(gè)月那?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 10/15 15:59
一個(gè)月是什么意思?。坎皇且荒臧雴??
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 10/15 15:59
不是,對(duì)一年半。所以他才是稱上了1.5是嗎?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 10/15 16:00
是的,利息這里按年計(jì)算的我
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