问题已解决
餐饮业在开业前期购买的餐具是记入哪里
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
您好
可以计入低值易耗品科目 然后领用摊销
2019 12/21 18:27
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/21 18:28
具体会计科目是
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/21 18:29
借:低值易耗品
贷:银行存款
借:销售费用
贷:低值易耗品
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/21 18:30
要怎么摊销呢
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/21 18:31
可以五五摊销或者一次摊销 分期摊销
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/21 18:31
如果一次摊销,分录是
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/21 18:32
这个摊销有要求吗
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/21 18:33
一次摊销就写上面的第二笔分录 金额是低值易耗品入账金额
根据自己单位实际情况摊销 可以自行选择