Short-value consumables management account entries dry method such as stop:
One, five-five amortization method of accounting disposal
1, buy short-value consumables:
borrow: short-value consumables - in the library
credit: bank receipts and so on
2, short-value consumables from the stacks issued:
borrow: short-value consumables - in the warehouse
2, from the stacks issued:
borrow: short-value consumables - in the warehouse
This is a good way to get the most out of your life. short-value consumables - in use
credit: short-value consumables - in storage
3, when the adoption of fifty-fifty amortization:
borrow: the creation of the degree of use
credit: short-value consumables - amortization
4, scrapped:
(1) residual materials into the warehouse
Borrow: this material
credit: creation of the degree, etc.
(2) amortization of 50% of the balance, deducting residual materials
Borrow: creation of the degree of
credit: short-value consumables-amortization
(3) write-off of the principal of the short-value consumable products in use
Borrow: Short-value consumables - amortization
credit: short-value consumables - in use
two, even if the unit is bought by the workshop stuff amortization collar:
borrow: short-value consumables
credit: bank receipts
when the adoption of short-value consumables
debit: to be amortized The use or long to be amortized use - short-value consumables
credit: short-value consumables
amortization
borrow: the creation of the use - short-value consumables
credit: amortized use or long to be amortized use - short-value consumables
three, amortization of short-value consumable 1000 yuan, amortization period of 2 years, amortization of time to record the dry method:
Amortization of short-value consumables 1000 yuan, amortization period of 2 years, amortization time recorded for the purchase of short-value consumables for the purchase of short-value consumables bookkeeping and amortization of the management of the disposal
1, buy
borrowing: short-value consumables
credit: the current amount (or the bank)
2, amortization (may be along the one-time amortization method, fifty-fifty amortization method)
One-time Amortization method:
Borrow: disposal costs (or creation costs, etc.)? Amortization of short-value consumables 1000
Credit: working capital (may also be set up independently of short-value consumables) 1000
Amortization method (annual amortization)
Borrow: working capital - in use 1000
Credit: working capital - in storage 1000
Borrow: disposal of the cost (or creation of the cost, etc.)? Short-value consumables amortization 1000/2=500
credit: working capital materials - amortization 500
Short-value consumables refers to the price of a single item in the rules of the limit to stop or the use of grams of day is not more than one year, can be repeatedly used and the basis of the maintenance of the original style of the material of service. The short-value consumables have three kinds of no *** account disposal collar, stopping the face of small K still help masters to rectify the good, all to look at it!
Short-value consumables management account entries dry method such as stop:
One, five-five amortization method of accounting disposal
1, buy short-value consumables:
borrow: short-value consumables - in the library
credit: bank receipts and so on
2, short-value consumables from the stacks issued:
borrow: short-value consumables - in the warehouse
2, from the stacks issued:
borrow: short-value consumables - in the warehouse
This is a good way to get the most out of your life. short-value consumables - in use
credit: short-value consumables - in storage
3, when the adoption of fifty-fifty amortization:
borrow: the creation of the degree of use
credit: short-value consumables - amortization
4, scrapped:
(1) residual materials into the warehouse
Borrow: this material
credit: creation of the degree, etc.
(2) amortization of 50% of the balance, deducting residual materials
Borrow: creation of the degree of
credit: short-value consumables-amortization
(3) write-off of the principal of the short-value consumable products in use
Borrow: Short-value consumables - amortization
credit: short-value consumables - in use
two, even if the unit is bought by the workshop stuff amortization collar:
borrow: short-value consumables
credit: bank receipts
when the adoption of short-value consumables
debit: to be amortized The use or long to be amortized expenses - short-value consumables
credit: short-value consumables
amortization
borrow: the creation of expenses - short-value consumables
credit: amortized expenses or long to be amortized expenses - short-value consumables
three, amortization of short-value consumable 1000 yuan, amortization period of 2 years, amortization time record dry method:
Amortization of short-value consumables 1000 yuan, amortization period of 2 years, amortization time recorded for the purchase of short-value consumables for the purchase of short-value consumables bookkeeping and amortization of the management of the disposal
1, buy
borrowing: short-value consumables
credit: the current amount (or the bank)
2, amortization (may be along the one-time amortization method, fifty-fifty amortization method)
One-time Amortization method:
Borrow: disposal costs (or creation costs, etc.)? Amortization of short-value consumables 1000
Credit: working capital (may also be set up independently of short-value consumables) 1000
Amortization method (annual amortization)
Borrow: working capital in use 1000
Credit: working capital - in storage 1000
Borrow: disposal costs (or creation costs, etc.)? The first thing you need to do is to get a good deal of money to pay for the work you're doing, and you'll be able to get it back!
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