问题已解决
企業(yè)月初已有固定資產(chǎn)960萬元,已計(jì)提折舊320萬元,其中上月已提足折舊額仍繼續(xù)使用的設(shè)備為60萬元,另一臺(tái)設(shè)備20萬元上月已經(jīng)達(dá)到預(yù)定可使用狀態(tài)尚未投入使用。采用年限平均法(直線法)計(jì)提折舊,所有設(shè)備的月折舊率均為1%。不考慮其他因素,企業(yè)當(dāng)月應(yīng)計(jì)提的折舊額為(?。┤f元。(2019年) A.9.6 B.9.4 C.9 D.9.2
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你好;這個(gè)是 選擇C選項(xiàng)的
2023 03/20 15:27
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2023 03/20 15:27
老師,那20萬為什么不算進(jìn)去呢
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2023 03/20 15:28
上月已經(jīng)達(dá)到可使用狀態(tài)了,本月不是應(yīng)該計(jì)提折舊了嗎
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2023 03/20 15:29
我懂了,月初是960萬,已經(jīng)包含上月入賬的20萬了,是這樣嗎
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2023 03/20 15:31
已提足折舊仍繼續(xù)使用的固定資產(chǎn)不計(jì)提折舊。所以本月需計(jì)提折舊的固定資產(chǎn)價(jià)值=960-60=900(萬元),當(dāng)月應(yīng)計(jì)提折舊額=900×1%=9(萬元)。
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