问题已解决
請(qǐng)問老師:自行研發(fā)的非專利技術(shù)9月投入使用。12月1日將該非專利技術(shù)出租出去。問利潤表里研發(fā)費(fèi)用增加多少?利潤表的研發(fā)費(fèi)用=費(fèi)用化支出+無形資產(chǎn)攤銷。這個(gè)攤銷是按3個(gè)月算還是按4個(gè)月算?



小杜杜老師
金牌答疑老师
职称:中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,注冊(cè)會(huì)計(jì)師,稅務(wù)師,高級(jí)會(huì)計(jì)師
同學(xué)你好
攤銷按照4個(gè)月攤銷
2022 07/20 23:30

84785002 

2022 07/20 23:34
麻煩老師幫忙看看,第五題,給的答案怎么選了D項(xiàng)?是我哪里理解錯(cuò)了嗎?
FAILED
FAILED

小杜杜老師 

2022 07/20 23:41
同學(xué)你好不好意思,看錯(cuò)題目了,12月出租的攤銷費(fèi)用是計(jì)入其他業(yè)務(wù)成本,不是研發(fā)費(fèi)用,研發(fā)費(fèi)用的攤銷計(jì)算的只能是3個(gè)月

84785002 

2022 07/20 23:44
老師那第四題的累積攤銷為什么又是40000呢?
FAILED

小杜杜老師 

2022 07/20 23:45
攤銷本來就是4個(gè)月呀

84785002 

2022 07/20 23:46
糊涂了,沒明白

84785002 

2022 07/20 23:48
利潤表的研發(fā)費(fèi)用不應(yīng)該是費(fèi)用化支出+無形資產(chǎn)的攤銷嗎?那不就應(yīng)該是按4個(gè)月的攤銷算嗎?

小杜杜老師 

2022 07/21 00:26
那是自己使用才是研發(fā)費(fèi)用,出租的計(jì)入其他業(yè)務(wù)成本
