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一、本期发现的与本期相关的会计差错,应当调整本期的相关项目。这种会计差错是不分重大和非重大的,都一样处理。例一、A 企业本年12月份发现1月份购入的管理设备一台价值6000元,误列入“低值易耗品”科目,该设备使用期限5年,无残值,采用年限平均法计提折旧,低值易耗品采用五五分摊法。其会计分录为:1、调整资产借:固定资产6000贷:低值易耗品——在用60002、冲回按五五分摊法摊销的费用借:管理费用——低值易耗品摊销3000贷:低值易耗品——低值易耗品摊销 30003、补提2—12月份折旧(6000÷5÷12×11)借:管理费用——折旧 1100
First, the current issue of the accounting errors found in the current period, the current project should be adjusted. This type of accounting error is of no major or minor importance and is treated in the same way. For example, in December of this year, Company A found that a piece of management equipment purchased in January was valued at 6,000 yuan and was mistakenly included in the “low-value consumable goods” account. The service life of the equipment was 5 years, with no salvage value and the useful life Depreciation is provided by the average method, while the low-value consumables adopt the five-fifth method. The accounting entries are as follows: 1, adjust the assets by: fixed assets 6000 Credit: low value consumables - in 60002, washed back by five five amortization costs by: Management fees - low value consumables Amortization 3000 Credit: Low Consumables - Low Consumables Amortization 30003, Supplement 2 - December Depreciation (6000 ÷ 5 ÷ 12 × 11) By: Management Fee - Depreciation 1100