问题已解决
给员工宿舍买的空调计入固定资产吗?税要转出吗?
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如果金额小可以计入管理费用科目,如果金额比较大应该计入固定资产科目。进项税额需要转出。
2018 07/26 18:00
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2018 07/26 18:06
两千多,不计入福利费吗?
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2018 07/26 19:33
分录如下:
1、借:管理费用-福利费
借:应交税费-应交增值税-进项税额
贷:应付职工薪酬-福利费
2、借:应付职工薪酬-福利费
贷:银行存款
3、借:管理费用-福利费
贷:应交税费-应交增值税-进项税额转出
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2018 07/27 06:35
那可以以多少金额为界限,超过计入固定资产?
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2018 07/27 09:37
实务中一般是5000元以上计入固定资产。
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2018 07/27 12:37
办公设备和生产设备都可5000以上?要到税务备案吗?
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2018 07/27 13:28
是的。不用备案。如果您对老师的回答满意,请给老师一个五星好评,谢谢!