问题已解决
老師,學(xué)校接到另一個(gè)學(xué)校劃撥的房屋原值150萬(wàn),但已提折舊39萬(wàn),(教育局下達(dá)無償劃撥),我應(yīng)該是原值入賬,累計(jì)折舊也入賬還是凈值,分錄怎么寫?
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你好
借 固定資產(chǎn)150
貸 累計(jì)折舊39
累計(jì)盈余
2021 01/29 09:23
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2021 01/29 09:26
老師,接受的學(xué)校是新開園的幼兒園,能做累計(jì)盈余150萬(wàn)嗎?不是做無償劃撥凈資產(chǎn)嗎?按照你上面的,預(yù)算會(huì)計(jì)不要做是嗎
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2021 01/29 09:27
也可以無償劃撥凈資產(chǎn)。預(yù)算會(huì)計(jì)不要做
借 固定資產(chǎn)150
貸 累計(jì)折舊39?
? ?無償劃撥凈資產(chǎn)
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2021 01/29 09:34
還要,實(shí)際上這個(gè)固定資產(chǎn)在原來學(xué)校賬套里使用年限是30,應(yīng)該是50年,新學(xué)??梢园?0年重新做累計(jì)折舊嗎?
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2021 01/29 09:35
新學(xué)校可以按50年重新做累計(jì)折舊
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