问题已解决
上月購買的電腦,已計入固定資產(chǎn),本月如果想要一次性攤銷該如何正確做分錄



你好,賬上只能按月,你想要一次抵扣所得稅,申報企業(yè)所得稅的稅,有一個固定資產(chǎn)加速折舊表,在這里面填寫。
2023 06/25 10:53

84784959 

2023 06/25 10:55
不是說固定資產(chǎn)價值500萬以下都可以一次性攤銷的嗎

郭老師 

2023 06/25 10:59
你好,賬上沒有一次攤銷的政策,只有稅法上才有。

84784959 

2023 06/25 11:07
就是說做賬的話還是要一個月一個月的計提折舊,但是如果一次攤銷的話也不算錯是吧,如果我已經(jīng)一次攤銷了,還需要糾正嗎

郭老師 

2023 06/25 11:08
需要的,因為會計上沒有一次攤銷。

84784959 

2023 06/25 11:13
做紅數(shù)沖銷還是做相反的分錄呢?

84784959 

2023 06/25 11:14
我上個月沒有提折舊,這個月直接提兩個月的就可以是嗎

郭老師 

2023 06/25 11:17
對的,是的,可以這么做。

84784959 

2023 06/25 14:05
謝謝老師

郭老師 

2023 06/25 14:09
不用客氣,工作愉快。
