问题已解决
老师,固定资产改建支出后,固定资产的计税基础重新计算,支出加上原来的计税基础,是按原来的原值加吗?之前计算的折旧怎么办?
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您好,之前已经计提的折旧不需要改变。
2023 03/20 06:19
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2023 03/20 06:21
这个第二条,听不懂
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2023 03/20 06:21
哦,您这个是在学习吗
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2023 03/20 06:21
这个第二条,听不懂
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2023 03/20 06:22
您这个第二条哪里不清楚呢?
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2023 03/20 06:23
改扩建支出并入固定资产的计税基础
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2023 03/20 06:23
是固定资产的原值吗
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2023 03/20 06:24
意思就是改扩建的钱计入固定资产价值,再用价值/剩余使用年限计算折旧
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2023 03/20 06:24
那原来计提的折旧呢
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2023 03/20 06:25
原来不需要改变,都计提了,原来折旧属于之前的
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2023 03/20 06:25
记入改固定资产的计税基础,是没提折旧前吗
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2023 03/20 06:26
没计提完
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2023 03/20 06:26
没太明白你的意思
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2023 03/20 06:26
记入固定资产的计税基础是哪个计税基础?
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2023 03/20 06:27
就是之前折旧后剩余的固定资产
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2023 03/20 06:28
不是原计税基础吗
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2023 03/20 06:29
不是,就是折旧剩余的固定资产
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2023 03/20 06:30
为啥说固定资产的计税基础?不说是净值呢?剩余的固定资产不是净值吗?
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2023 03/20 06:32
剩余的固定资产就是净值
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2023 03/20 06:33
人家说的是并入固定资产的计税基础,不是净值
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2023 03/20 06:34
我给你举个例子,比如说一个固定资产10,已经折旧了4,改扩建花了3,那就是现在固定资产价值=3+(10-4)