问题已解决
求计算过程和四道题目的会计分录
![](https://img.cdeledu.com/FAQ/2023/0421/0e2e77ce82503033-0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
1改良前设备每年计提折旧
480000*(1-3%)/6=77600
借制造费用77600
贷累计折旧77600
2023 03/23 13:13
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 13:14
2、借在建工程324800
累计折旧155200
贷固定资产480000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 13:14
3借在建工程605200
贷银行存款605200
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 13:14
4、借固定资产930000
贷在建工程930000=605200 +324800=930000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 13:15
5、2007年计提折旧的计算
930000*(1-3%)/10*9/12=67657.5
借制造费用67657.5
贷累计折旧67657.5