问题已解决
建設(shè)期間購(gòu)買的固定資產(chǎn)計(jì)提的折舊費(fèi)已經(jīng)計(jì)入在建工程,達(dá)到預(yù)轉(zhuǎn)固條件做竣工決算的時(shí)候移交是否需要扣減折舊費(fèi)用以凈值移交,賬面要怎么處理呢? 融資租賃租用的設(shè)備作為使用權(quán)資產(chǎn)在建設(shè)期間需要計(jì)提折舊費(fèi)嗎,處理方法和固定資產(chǎn)一樣嗎
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您好!不需要扣減折舊了。
2022 04/08 08:42
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2022 04/08 08:43
那移交資產(chǎn)的時(shí)候不是應(yīng)該以凈值移交嗎
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2022 04/08 08:46
你好!其實(shí)這個(gè)移交,應(yīng)該凈值和原值都要有說(shuō)明
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2022 04/08 08:49
是有說(shuō)明,但是竣工決算報(bào)表里邊的移交資產(chǎn)價(jià)值是應(yīng)該填寫凈值吧,折舊費(fèi)已經(jīng)作為在建工程里的待攤費(fèi)用分?jǐn)偟叫纬傻母鱾€(gè)資產(chǎn)上去了,但是賬面還需要有什么調(diào)整嗎
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2022 04/08 08:50
您好!你已經(jīng)攤到各個(gè)資產(chǎn)里面去,固定資產(chǎn)是要減去折舊部分按剩余價(jià)值移交。那個(gè)在建工程形成的固定資產(chǎn),不用減去折舊部分
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2022 04/08 08:55
那融資租賃的使用權(quán)資產(chǎn)在建設(shè)期需要計(jì)提折舊嗎,和固定資產(chǎn)的處理方法一樣嗎,
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2022 04/08 08:55
你好!是的。也是一樣的
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