临沂会计学校:账务处理之会计期末计提事项(1)

文章展示一 2019-09-27 1 0

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账务处理之会计期末计提事项

Accounting Processing Events Accrued at the End of Accounting Period

1. 固定资产折旧

 

固定资产的折旧,一般带资产模块的财务软件都提供自动计提折旧的功能。除去这种形式,我们可以固定资产折旧计算表为依据,计提本期的折旧费用。大家可参考以下会计分录:

 

借:管理费用-折旧费

 

    销售费用-折旧费

 

    制造费用-折旧费

 

    贷:累计折旧

1. Depreciation of fixed assets

 

Depreciation of fixed assets, general financial software with asset module provide automatic depreciation calculation function. In addition to this form, we can calculate the depreciation expenses of the current period on the basis of the fixed assets depreciation calculation table. You may refer to the following accounting entries:

 

Borrowing: Management Fee - Depreciation Fee

 

Sales Expenses - Depreciation Expenses

 

Manufacturing Cost-Depreciation Cost

 

Loan: Accumulated Depreciation

18

2. 无形资产摊销

 

无形资产摊销与固定资产折旧的情况类似,可以通过计算得出无形资产本期摊销额。

 

借:管理费用-无形资产摊销

 

    销售费用-无形资产摊销

 

    制造费用-无形资产摊销

 

    贷:累计摊销

2. Amortization of intangible assets

 

The amortization of intangible assets is similar to the depreciation of fixed assets. The amortization of intangible assets in the current period can be calculated.

 

Borrowing: Management Expenses - Amortization of Invisible Assets

 

Sales expenses - amortization of intangible assets

 

Manufacturing costs - amortization of intangible assets

 

Loans: accumulative amortization

115

3. 长期待摊费用

 

长期待摊费用一般采用备忘录的形式进行记录,所以不能实现核算软件的自动摊销,只能通过人工计算,进行账务处理。比如租赁费用、和大修理支出等。

 

借:管理费用-大修理支出

 

    销售费用-大修理支出

 

    制造费用-大修理支出

 

    贷:长期待摊费用

3. Long-term Standby Expenses

 

Long-term expenses to be apportioned are usually recorded in the form of memorandum, so the automatic amortization of accounting software can not be realized, only by manual calculation, accounting processing. For example, rental fees, and major repair expenses.

 

Borrowing: Management Cost - Overhaul Expenditure

 

Sales expenses - overhaul expenses

 

Manufacturing Cost - Overhaul Expenditure

 

Loans: Long-term Standby Expenses

4. 人工成本

 

人工成本的归集不需要外部票据的支持,但由于是重大的成本费用所以不易被忽略。

 

借:管理费用-人工成本

 

    销售费用-人工成本

 

    制造费用-人工成本

 

    生产成本-直接人工

 

    贷:应付职工薪酬-工资薪金

 

        应付职工薪酬-社会保险

 

        应付职工薪酬-福利费

 

        应付职工薪酬-职工教育经费

 

        应付职工薪酬-工会经费

4. Labor costs

 

The collection of labor costs does not need the support of external bills, but it is not easy to be neglected because it is a major cost.

 

Borrowing: Management Cost - Labor Cost

 

Sales Cost - Labor Cost

 

Manufacturing Cost-Labor Cost

 

Production Cost-Direct Manpower

 

Loan: Payable Salary - Salary

 

Payable Salary - Social Insurance

 

Payable Salary-Welfare

 

Payable Salary for Employees-Funds for Employees'Education

 

Payable Salary - Trade Union Funds

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