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老師你好 我弄不懂固定資產(chǎn)和車輛購置稅的會(huì)計(jì)分錄了 固定資產(chǎn)會(huì)計(jì)分錄:借:固定資產(chǎn) 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 貸:應(yīng)付賬款 那車輛購置稅會(huì)計(jì)分錄:購入時(shí) 借:固定資產(chǎn) 貸:應(yīng)交稅費(fèi)-應(yīng)交車輛購置稅 繳納時(shí) 借:應(yīng)交稅費(fèi)-應(yīng)交車輛購置稅 貸:銀行存款 可是這里邊借方的固定資產(chǎn)就重復(fù)了呀 麻煩老師講解
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您好,這個(gè)的話,不是重復(fù),第一次入賬是不含稅的固定資產(chǎn)價(jià)值,第二次是購置稅
2024 07/05 14:27
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2024 07/05 14:29
那老師 比如哈 我舉個(gè)例子 借:固定資產(chǎn) 178761.06 應(yīng)交稅費(fèi)-應(yīng)交增值稅 23238.94 貸:應(yīng)付賬款 202000 那車輛購置稅分錄里固定資產(chǎn)的金額該怎么寫? 繳納了17876.11元的車輛購置稅
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2024 07/05 14:31
這樣的話,第二部就是固定資產(chǎn)?17876.11 ?貸:應(yīng)交稅費(fèi)-應(yīng)交車輛購置稅?17876.11
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2024 07/05 14:34
嗷嗷嗷 那老師 我計(jì)提折舊的時(shí)候 假設(shè)按5年折舊 無殘值的話 那每個(gè)月計(jì)提金額是(178761.06+17876.11)/5/12=3277.29 我這樣理解對么算出來的對么老師?
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2024 07/05 14:34
對,理解的是非常對的,這個(gè)
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2024 07/05 14:35
好呢 謝謝老師解答 感謝
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2024 07/05 14:35
不客氣的,祝您開心哈
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