问题已解决
车间维修费计入什么科目?管理费用还是制造费用啊?
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你好设备维修的管理费用
2023 02/12 13:26
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2023 02/12 13:27
不是车间吗?车间的不是得计入制造费用吗?那么制造费用是哪些?我光弄混
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郭老师 
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2023 02/12 13:34
你好,车间的设备维修金额不大的,做管理费用这个单独记录就可以的
特殊
不做制造费用
做管理费用是因为他是费用化的,他不属于资本化
如果做制造费用里面,他不,还是放到了成本,资本化了
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2023 02/12 13:45
那么车间的水电费和房租费也是费用啊?像水电费金额也不会太大吧,咋放制造费用了啊?我就这点迷的很
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2023 02/12 13:49
你问的是维修费,怎么扯到水电费、折旧费了?水电费、折旧费这些属于成本
只有这一个特殊的做到管理费用,其他车间发生的都是制造费用。
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2023 02/12 13:49
原因我不是告诉你了吗?就像你平时大修理,它不是有一个资本化和费用化的吗?金额小的他做费用化。
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2023 02/12 13:52
大修理的大金额呢?还是算管理费用吗?
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郭老师 
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2023 02/12 13:54
占原值50%的在建工程
以后转固定资产
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2023 02/12 14:06
说的太官方了,是不是小额的维修费记管理费用,大额的就记成本,记制造费用了。
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2023 02/12 14:07
不对
不能这么理解啊
大的借在建工程贷银行
借在建工程贷固定资产
借固定资产贷在建工程
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2023 02/12 14:08
我晕了哈哈
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2023 02/12 14:25
初级里面应该有的
你可以看下