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小規(guī)模納稅人—餐飲行業(yè),購(gòu)進(jìn)桌椅,金額1萬(wàn),是直接記入固定資產(chǎn),還是記入當(dāng)期費(fèi)用?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
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您好,一般是記錄低脂易耗品五五攤銷
2022 01/17 14:46
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/17 14:58
耿老師,不做低值易耗品,那可以直接記入成本嗎
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1651203224)
耿老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/17 15:11
您好,也可以這樣操作
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/17 15:13
好的,謝謝耿老師
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1651203224)
耿老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/17 15:13
不客氣,歡迎下次提問(wèn)滿意請(qǐng)好評(píng),謝謝
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