• 欢迎访问速搜资源吧,如果在网站上找不到你需要的资源,可以在留言板上留言,管理员会尽量满足你!

【速搜问答】五五摊销法会计分录怎么做

问答 admin 8个月前 (04-04) 130次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

五五摊销法即五成摊销法,是指在领用低值易耗品时摊销一半,废弃时再摊销一半的摊销方法。此方法适用于价值较大管理上有较高要求的低值易耗品减少的核算。

Fifty five amortization method, that is, fifty percent amortization method, refers to the amortization method in which half of low value consumables are used and half of them are discarded. This method is suitable for the accounting of the decrease of low value consumables with higher value management requirements.

五五摊销法是指在低值易耗品领用时摊销其价值的一半,在报废时再摊销其价值的另一半并注销其总成本的一种摊销方法。此方法适用于价值较大管理上有较高要求的低值易耗品减少的核算。采用五五摊销法核算低值易耗品的物流企业,还需在低值易耗品账户下设置“在库低值易品”、“在用低值易耗品”和“低值易耗品摊销”三个明细账户。

Fifty five amortization method is a kind of amortization method in which half of the value of low value consumables is amortised when they are used, and the other half of the value is amortised when they are scrapped, and the total cost is written off. This method is suitable for the accounting of the decrease of low value consumables with higher value management requirements. Logistics enterprises that use the five five amortization method to calculate low value consumables also need to set up three sub accounts of “low value consumables in stock”, “low value consumables in use” and “amortization of low value consumables” under the account of low value consumables.

是在周转材料领用时摊销其一半价值,在报废时再摊销其另一半价值的方法。

It is a method of amortization half of the value of revolving materials when they are collected and the other half when they are scrapped.

领用时:

When collecting:

借:低值易耗品——在用

Borrow: low value consumables – in use

贷:低值易耗品——在库

Loan: low value consumables in stock

借:管理费用——低值易耗品摊销

Debit: management expenses – amortization of low value consumables

贷:低值易耗品——低值易耗品摊销

Loan: low value consumables – amortization of low value consumables

报废时,将报废的低值易耗品实际成本的 50%,扣除残料价值后的差额计入管理费用。

When scrapping, 50% of the actual cost of scrapped low value consumables, after deducting the value of scrap materials, shall be included in the management expenses.

借:材料物资(残料价值)

Borrow: materials (scrap value)

低值易耗品——低值易耗品摊销(已提摊销额)

Low value consumables – amortization of low value consumables (amortization amount withdrawn)

管理费用——低值易耗品摊销(报废的低值易耗品实际成本的 50%减去残料价值后的差额)

Management expenses – amortization of low value consumables (the difference between 50% of the actual cost of scrapped low value consumables and the value of scrap)

待摊费用和预提费用的相关知识点

Knowledge points related to prepaid expenses and accrued expenses

待摊费用和预提费用的概念及特点待摊费用是指企业已经支出,但应当由本期和以后各期分别负担的、分摊期在 1 年以内(含 1 年)的各项费用,如低值易耗品和出租出借包装物的摊销、预付财产保险费、预付经营租赁固定资产租金、预付报刊订阅费、待摊固定资产修理费用、购买印花税票和一次缴纳税额较多且需要分月摊销的税金等,待摊费用的特点是支付在前,受益、摊销在后。

The concept and characteristics of prepaid expenses and prepaid expenses: prepaid expenses refer to the expenses that have been paid by the enterprise, but should be borne by the current period and subsequent periods respectively, and the apportionment period is less than 1 year (including 1 year) For example, the amortization of low value consumables and rental and lending packaging materials, prepaid property insurance premium, prepaid rent of operating and leasing fixed assets, prepaid newspaper subscription fee, prepaid repair cost of fixed assets to be prepaid, purchase of stamp duty tickets and taxes that need to be monthly amortization due to large amount of one-time payment, etc. the characteristics of prepaid expenses are that they are paid before, benefited from and amortized after.


速搜资源网 , 版权所有丨如未注明 , 均为原创丨转载请注明原文链接:【速搜问答】五五摊销法会计分录怎么做
喜欢 (0)
[361009623@qq.com]
分享 (0)
发表我的评论
取消评论
表情 贴图 加粗 删除线 居中 斜体 签到

Hi,您需要填写昵称和邮箱!

  • 昵称 (必填)
  • 邮箱 (必填)
  • 网址