问题已解决
老師,固定資產(chǎn)在建中,發(fā)生的非正常毀損,是計(jì)入在建工程還是沖減在建工程?
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你好,可以計(jì)入在建工程里面。最終形成固定資產(chǎn)原值,這個(gè)非正常損毀有負(fù)責(zé)人嗎?
2021 08/01 19:39
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2021 08/01 19:41
答案是非正常損失是記入營業(yè)外支出,沖減在建工程的
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2021 08/01 19:42
你好,你是考試做題還是實(shí)務(wù)中的工作?
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2021 08/01 19:42
考試做題,做題跟實(shí)務(wù)處理有差別嗎?
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2021 08/01 19:44
標(biāo)準(zhǔn)答案應(yīng)該是截圖里的,就是轉(zhuǎn)不過來,為什么會(huì)是沖減
FAILED
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2021 08/01 19:45
你好,考試做題的話,你做營業(yè)外支出,如果實(shí)際工作的話,一般不這樣操作,因?yàn)檫@個(gè)營業(yè)外支出在企業(yè)所得稅前抵扣是存在爭議的,稅務(wù)局查賬有可能不承認(rèn)。
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2021 08/01 19:46
考試做題為什么是要沖減在建工程呢
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2021 08/01 19:46
轉(zhuǎn)不過來
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2021 08/01 19:49
你好,因?yàn)槟氵@是非正常的損失,不屬于正常營業(yè)范圍內(nèi)的,所以計(jì)入營業(yè)外支出沒人承擔(dān)的話。
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2021 08/01 19:50
如果這個(gè)損失有人承擔(dān)的話,可以計(jì)入其他應(yīng)收款的。
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