问题已解决
老师,建筑施工单位购入周转材料模板、方木如何出入库和摊销账务处理呢?
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你好,同学。
购进
借 周转材料
贷 银行存款
使用
借 间接 费用或工程施工成本
贷 周转材料
2020 04/15 12:50
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2020 04/15 12:57
老师,这是说的是一次摊销吗?
我看见我们老会计是:
购入
借:周转材料~在库~模板/方木
贷:银行存款
使用
借:周转材料~在用~模板/方木
贷:周转材料~在库~模板/方木
摊销,月底一月摊销一次,按对半摊销的
借:累计摊销~模板/方木
贷:周转材料~在库~模板/方木
有点不太明白~有点疑惑
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2020 04/15 13:00
你这会计的分录不对吧,累计摊销怎么可能在借方不理解。
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2020 04/15 13:01
老师,等等我再看看
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2020 04/15 13:02
嗯嗯,你 再看一下吧
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2020 04/15 13:14
老师,是这样的
购入
借:周转材料~在库~模板/方木
贷:银行存款
使用
借:周转材料~在用~模板/方木
贷:周转材料~在库~模板/方木
摊销,月底一月摊销一次,按对半摊销的
借:周转材料摊销
贷:周转材料~在库~模板/方木
借:工程施工~其他直接费用
贷:周转材料摊销
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2020 04/15 13:16
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2020 04/15 13:17
他就是用 了在库和在用两个 科目 ,然后摊销计入工程施工成本,
只是中间他转来转去,看着晕
和我给你的分录基本一致,只是我简化了
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2020 04/15 13:17
老师,我以前在网上搜也和你发的做的一样
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2020 04/15 13:18
你会计做的只是复杂了,最后结果也是一样的
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2020 04/15 13:19
老师,你的意思是我们会计也对着,但没有必要像我会计这样做的这样麻烦,就一次性可以进入成本?
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2020 04/15 13:44
没必须,直接用简化分录处理就是了
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2020 04/15 13:45
谢谢老师
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2020 04/15 13:46
不客气,祝你工作愉快。