问题已解决
老師,我們是制造行業(yè),還沒開始正式生產(chǎn),前期購買東西,包含試機原材料,配件,食堂吃飯,辦公室裝修等等是不是都放到開辦費呢



你好,可以都放到開辦費
2020 06/12 15:17

84784966 

2020 06/12 15:26
都記管理費用開辦費么?還是再設置其他科目,比如工資我放福利費還是開辦費,食堂吃飯我放福利費還是開辦費

文文老師 

2020 06/12 15:27
或者統(tǒng)一計入開辦費,或者按費用性質(zhì)分別計入福利費,裝修費,低值易耗品等

84784966 

2020 06/12 15:40
謝謝,攤銷么

文文老師 

2020 06/12 15:43
若通過長期待攤費用-開辦費,正式生產(chǎn)經(jīng)營后,可以按3年攤銷

84784966 

2020 06/12 16:14
具體分錄咋做呢??比如5月份50萬,借記長期待攤費用-開辦費50,貸銀行存款,6月份60萬,借記長期待攤費用-開辦費60、貸銀行存款7月正式生產(chǎn)再轉管理費用-開辦費3.06萬元(110/5/12)貸長期待攤費用-開辦費 是這樣嗎?

文文老師 

2020 06/12 16:26
是的,分錄處理是對的。
