生产车间固定资产折旧计入什么科目?

2025-03-18 01:12:42
推荐回答(1个)
回答1:

生产用固定资产折旧计入“制造费用”相关二级科目,并通过“累计折旧”科目进行核算。制造费用是企业生产单位为生产产品或提供劳务而发生的,应计入产品或劳务成本但没有专设成本项目的各项生产费用。

固定资产应当按月计提折旧,当月增加的固定资产,当月不计提折旧,从下月起计提折旧;当月减少的固定资产,当月仍计提折旧,从下月起不计提折旧。

折旧的账务处理

在处理固定资产折旧时,不同的情况所选择的科目也不尽相同。

经营租出的固定资产,折旧可以计入“其他业务成本”;未曾使用的固定资产和管理部门使用的固定资产,折旧都可以计入“管理费用”;同理,固定资产由销售部门使用可以计入“销售费用”,车间使用可以计入“制造费用”。

折旧时,需要按照不同的情况,分别计入不同的科目。但是殊途同归,最后贷方都需要计入“累计折旧”科目中进行处理。而且值得注意的是,不同的固定资产折旧年限也是不一样的,具体计算时一定要记得查询。

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