问题已解决
累計(jì)攤銷和累計(jì)折舊一樣都屬于過度會(huì)計(jì)科目嗎?
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累計(jì)折舊賬戶和累計(jì)攤銷都是屬于資產(chǎn)類的備抵調(diào)整賬戶,其結(jié)構(gòu)與一般資產(chǎn)賬戶的結(jié)構(gòu)剛好相反,累計(jì)折舊是貸方登記增加,借方登記減少,余額在貸方.固定資產(chǎn)在使用過程中會(huì)發(fā)生磨損,消耗,其價(jià)值會(huì)逐漸減少,這種價(jià)值的減少就是固定資產(chǎn)折舊.
2020 12/05 17:32
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2020 12/05 17:33
累計(jì)攤銷余額在哪
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2020 12/05 18:29
累計(jì)攤銷的期末余額在貸方,是無形資產(chǎn)的備抵賬戶
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