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老師,計(jì)提折舊完后殘值一直掛著嗎?固定資產(chǎn)賬面價(jià)值是不是含殘值和未折舊費(fèi)余值?
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您好,固定資產(chǎn)計(jì)提完折舊后,殘值一直掛著,直到清理。固定資產(chǎn)賬面價(jià)值,是含殘值和未折舊費(fèi)余值,如果計(jì)提了固定資產(chǎn)跌價(jià)準(zhǔn)備的,再減去這個(gè)準(zhǔn)備。
2019 07/22 00:31
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2019 07/22 00:39
老師,原來(lái)財(cái)務(wù)折舊選的年限10和殘值率10%有點(diǎn)長(zhǎng)。需要多一點(diǎn)折舊。審計(jì)老師說(shuō)可以改,這個(gè)可以改嗎?這么調(diào)之前的數(shù)據(jù),把原來(lái)少計(jì)提補(bǔ)上嗎?
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2019 07/22 00:56
您好,可以改,這么調(diào)整之前少提的折舊可以補(bǔ)上。
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2019 07/22 01:02
老師,固定資產(chǎn)折舊選擇的方法不可以改。如平均年限法,工作量法不能改。折舊年限和折舊率都可以改嗎
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2019 07/22 01:04
那如果原來(lái)是原值1000,折舊年限10年,殘值率10%,我現(xiàn)在改原值1000,折舊年限5年和5%.那這么補(bǔ)提原折舊額呢
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2019 07/22 01:10
您好,折舊方法也可以改的,只是不要太隨意就行。補(bǔ)提折舊額=1000*5%*折舊月數(shù)/(5*12)-已經(jīng)計(jì)提的折舊額。
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2019 07/22 01:10
您好,折舊方法也可以改的,只是不要太隨意就行。補(bǔ)提折舊額=1000*5%*折舊月數(shù)/(5*12)-已經(jīng)計(jì)提的折舊額。
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2019 07/22 01:32
折舊方法要改了是不是還得報(bào)備?
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2019 07/22 02:54
您好,按規(guī)定是要報(bào)備的,但是實(shí)際操作中,很少有去報(bào)備的。
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