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074.我公司购入办公楼一栋,价值163万元,交大修基金35 174元,请问大修基金是记入房屋价值固定资产还是长期待摊费用?如果记入待摊费用需摊销几年?另外发生了装修费用十几万元,是记入房屋价值还是长期待摊费用?答:根据《企业会计准则——固定资产》的规定,外购固定资产的成本,包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、
074. I bought a office building, valued at 1.63 million yuan, 35,174 yuan to pay overhaul fund, is the overhaul fund is credited to the value of fixed assets or long-term prepaid expenses? If deferred expenses to be amortized for several years ? In addition occurred a few hundred thousand yuan renovation costs, is credited to the value of the housing or long-term prepaid expenses? A: According to the “Accounting Standards for Enterprises - Fixed Assets”, the cost of purchased fixed assets, including purchase price, related taxes Fees, transportation costs, handling fees, expenses, expenses and other expenses that may accrue to the asset before the fixed assets reach the expected usable status,