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src="https://pic1.acc5.cn/009/36/06/71_avatar_middle.jpg?t=1651203253" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://wx.qlogo.cn/mmhead/fWJhv9xMFTsEOcLz4Jbcuc3mdV4icqlLOPKzp4p9vRF59z8AlWN7d5Q/0" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/000/12/10/93_avatar_middle.jpg?t=1651203186" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/000/11/41/10_avatar_middle.jpg?t=1651203185" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/000/01/61/28_avatar_middle.jpg?t=1651203183" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="list" data-v-645ad734>等15人點贊</div></div></div> <div id="g1z3zd8bz4p" class="send-comment-box" data-v-645ad734><div id="g1z3zd8bz4p" class="comment-input" data-v-645ad734><textarea placeholder="寫20字以上的內容和配圖，有機會被評為熱門帖子，走心原創更容易被其他同學點贊哦" maxLength="1000" class="clock-textarea" data-v-645ad734></textarea> <span title="請輸入要發布的內容哦~" class="textarea-num ban-select" data-v-645ad734>(0/1000)</span></div> <div id="g1z3zd8bz4p" class="flex-center-between mt-15" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-icon flex-center" data-v-645ad734><div id="g1z3zd8bz4p" class="iconfont icon-face" data-v-645ad734><div id="g1z3zd8bz4p" class="select-face-box" data-v-645ad734><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/051c3134a67ccb9107e12c46c047b236.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6cdcf6903264948197b17218f4384e60.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/99c71f021b58eef26d5ec2a78f864df8.png" alt data-v-645ad734></div><div 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data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>劉沙沙13292972739：</span>出票日期，絕對事項</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-08-18</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div></div>  <div id="g1z3zd8bz4p" class="work-content" data-v-645ad734><div id="g1z3zd8bz4p" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="g1z3zd8bz4p" class="slide-shadow" data-v-645ad734></div></div> <div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/49/94/36_avatar_middle.jpg?t=1651204050" alt class="head"> 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<div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/10/74/42_avatar_middle.jpg?t=1651203212" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">T</div> <div id="g1z3zd8bz4p" class="time">2021-10-29</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059080.html" target="_blank" class="content pl-56 text-ellipsis-3">作業消耗資源，產品消耗作業</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059080.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-21</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059078.html" target="_blank" class="content pl-56 text-ellipsis-3">不屬于‘’一攬子交易<br />賬面處理：<br />借：長期股權投資<br /> 借差：<br />資本公積<br />盈余公積<br />利潤分配-未分配利潤<br />貸：長期股權投資（第一次）<br /> 銀行存款/固定資產清理/無形資產/G股本/賬面價值（第二次）<br /> 資本公積-股本溢價（貸差）<br />注：權益法（取得時實際支付和得到的股權那個高就按那個入賬）<br />賬面處理：<br />取得時，愛比較<br /> 借：長期股權投資-投資成本<br /> 貸：銀行存款<br />持有時，被投資方所有者權益變動，投資方則需要根據持股比例調整長期股權投資<br /> 借：長期股權投資-損益調整<br /> 貸：投資收益</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059078.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-16</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059077.html" target="_blank" class="content pl-56 text-ellipsis-3">4、對于被合并方賬面所有者權益的其他考慮）<br />（1）企業合并錢合并方云被合并方采用的會計政策不同的，應基于重要性原則，統一合并方云被合并方的會計政策。（不一致的時候要調整被合并方，向合并方看齊）<br />（2）被合并方賬面所有者權益：是指合并日被合并方的所有者權益在最終控制方的合并財務報表鐘的價值。（三合一凈）<br />（3）如果被合并方本身編制合并財務報表的，則應該以合并日被合并方的合并財務報表的基礎確認長期股權投資的初始投資成本（小合并要向大合并看齊，即向最終控制方合并報表看齊）<br />總結：政策不一致、向合并方看齊<br /> 被合并方賬面所有者權益，向最終控制方合并報表看齊<br /> 被合并方本身編制合并報表，小合并向打合并看齊，向最終控制方合并報表看齊<br />特別補充：<br />(1）被合并方在合并日的凈資產賬面價值為負數的，長期股權投資成本安零確定，同時在備查簿中予以登記。<br />借：長期股權投資0<br /> 資本公積-股本溢價或資本溢價<br /> 盈余公積<br /> 利潤分配-未分配利潤<br />貸：銀行存款 1000<br />（負數依次沖減資盈利）<br />（2）如果被合并方在被合并以前，是最終控制方通過非同一控制下的企業合并所控制的，則合并方長期股權投資的初始投資成本還應包含相關的商譽金額（和同控無關）<br />（3）在商譽未發生減值的情況下，同一控制下不同母公司編制合并報表是產生的商譽的相同的。</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059077.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-11</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059076.html" target="_blank" class="content pl-56 text-ellipsis-3">2、合并方以發行權益性證券作為合并對價<br /> 賬務處理：借：銀行存款/長期股權投資<br /> 應收股利（應享有被投資 <br /> 方已經宣告但尚未發放的現金股利或利潤）<br /> 貸：實收資本/股本（面值）<br /> 資本公積-溢價<br />借差：資本公積-股本溢價<br /> 盈余公積<br /> 利潤分配-未分配利潤<br />貸差：資產公積-股本溢價<br />3、合并直接費用及證券發現費用的會計處處理（同一控制下的企業合并，合并方為企業合并發生的審計，法律服務、評估咨詢等中介費用以及其他相關管理費用，應計入發生的相關損益內）<br /> 借：管理費用<br /> 貸：銀行存款<br />思路梳理：<br />普通債卷：債券面值為100元，收到130（溢價發行）<br />借：銀行存款<br />貸：應付債券-面值 100<br /> -利息調整 30<br />如果發行費用是7元<br /> 借：銀行存款 123<br />貸：應付債券-面值 100<br /> -利息調整 23<br />如果單獨做賬：<br />借：應付債券-利息調整 7<br /> 貸：銀行存款 7<br />普通債卷：債券面值為100元，收到87（折價發行）<br />借：銀行存款 87<br /> 應付債券-利息調整 13<br />貸：應付債券-面值 100<br /> <br />如果發行費用是7元<br /> 借：銀行存款 73<br /> 應付債券 27<br />貸：應付債券-面值 100<br /> <br />如果單獨做賬：<br />借：應付債券-利息調整 7<br /> 貸：銀行存款 7<br />以發行權益性工具進行的企業合并<br /> 借：資本公積-股本溢價<br /> 盈余公積<br /> 利潤分配-未分配利潤<br /> 貸:銀行存款</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059076.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-10</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059075.html" target="_blank" class="content pl-56 text-ellipsis-3">企業合并的三種方式；吸收合并、新設合并、控股合并<br />企業合并的類型：<br /> 企業合并：1、同一控制下的企業合并<br />（1）合并方以支付現金、轉讓非現金資產、承擔相應的債務<br />賬面處理：<br />借：長期股權投資（合并日被合并方在最終控制方合并財務報表中的凈資產的賬面價值份額）三合凈額<br /> 應收股利（應享有被投資方已經宣告但尚未發放的現金股利或利潤）<br />注：借差: 資本公積-資本溢價、股本溢價<br /> 盈余公積<br /> 利潤分配-未分配利潤<br /> 貸差：資本公積-資本溢價、股本溢價<br /><br />貸：銀行存款/相關資產/相關負責<br /> 應交稅費-應交增值稅（銷項稅額）<br /> 應交消費稅<br /> 特點：不屬于交易的實質，本質上的資產，負責的重新組合。交易作價往往不公允<br /> 2、非同一控制下的企業合并<br />特點：非關聯的企業之間進行合并<br /> 已市價為基礎，交易作價相對公平合理</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059075.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-08</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059074.html" target="_blank" class="content pl-56 text-ellipsis-3">長期股權投資的內容：<br />1、達到（控制）影響成都的長期股權投資，即母公司對子公司的投資（成本法）<br /> 控制：權利、可變回報、運用權利影響可變回報）<br />2、達到共同控制影響成都的廠區股權投資-合營方對合營企業的股權投資（權益法）<br />3、在判斷是否存在的共同控制時：<br />第一步：判斷是否有所有參與方組合集體控制該安排<br />第二步：在判斷該安排相關活動的決策是否必須經過這些參與方的一直同意<br />第三步：如果存在兩個或兩個以上的參與方組合能夠集體控制某項安排的，不構成共同控制。即：共同控制合營的參與方組合是唯一的。</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059074.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-04</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059073.html" target="_blank" class="content pl-56 text-ellipsis-3">固定資產后續支出：<br />后續支出的總原則：資本化（計入成本和相關的成本）、費用化（不符合資本化的計入當期損益）<br />生產車間的折舊計入制造費用、修理計入管理費用<br />1、固定資產發生后續支出對固定資產進行改良、改擴建、更新改造賬務處理：<br /> 轉入在建工程：借：在建工程（安賬 <br /> 面價值入賬）<br /> 累計折舊<br /> 固定資產減值準備<br />2、被替換掉的部分賬務處理：<br /> 借：營業外支出<br /> 貸：在建工程<br /> 新的固定資產賬面價值=舊固定資產賬面價值+新增-剔除<br /><br /> 貸：固定資產<br />發生資本化后續支出：借：在建工程<br /> 貸：應付職工薪酬/原材料<br />預計達到可使用狀態：借：固定資產<br /> 貸：在建工程<br /><br />固定資產的處置：出售、轉讓、報廢、毀損、對外投資<br />固定資產會計處置:<br />1、固定資產轉入清理<br /> 借：固定資產清理<br /> 累計折舊<br /> 固定資產減值準備<br /> 貸：固定資產<br />2、發生清理費用<br /> 借：固定資產清理<br /> 貸：銀行存款<br />3、出售收入、殘料等處理<br /> 借：銀行存款<br />貸：固定資產清理（處置收入）<br />應交稅費-應交增值稅（銷項稅）<br />4、保險賠償<br />借：其他應收款/銀行存款<br /> 貸：固定資產清理（保險賠償）<br />5、清理凈損益（非人為的）<br />損損失：（非人為的）借：營業外支出<br /> 貸：固定資產清理（人為的）<br /> 借：資產處置損益<br /> 貸：固定資產清理<br />凈收益： <br />非人為：借：固定資產清理<br /> 貸：營業外收入<br />人為：借：固定資產清理<br /> 貸：資產處置損失</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059073.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-02</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059072.html" target="_blank" class="content pl-56 text-ellipsis-3">一、外購的固定資產成本：價+稅+費<br />學校方法：1、計算固定資產的總成本<br />2、某項固定資產的成本=該固定資產的公永價值/各項公允價值之和*資產總額<br />二、自行建造固定資產<br /> 自行建造固定資產的成本：該項資產達到預定可使用狀態前發生的，工程物資成本、人工成本、繳納的相關稅費、間接費用<br /> 注：企業為建造固定資產通過出讓方式取得土地使用權二支付的土地出讓金不計入在建工程成本應確認為無形資產<br />1、直營方式建造固定資產（自賣自造）<br /> 成本=直接材料+直接人工+直接機械施工費<br />賬務處理：<br />購入工程物資時：借：工程物資<br /> 應交稅費-增值稅-進項稅<br /> 貸：銀行存款/應付賬款<br />剩余的工程物資：借：原材料<br /> 貸：工程物資<br /><br />領用工程物資：借：在建工程<br /> 貸：工程物資<br />領用原材料：借：在建工程<br /> 貸：原材料<br />領用產品：借：在建工程<br /> 貸：庫存商品（成本價入賬） <br /> 應交稅費-消費稅（市場價 <br /> 公允價值計算稅費）<br />負擔職工薪酬：確認時：借：在建工程<br /> 貸：應付職工薪酬<br /> 支付時：借：應付職工薪酬<br /> 貸：銀行存款<br />輔助生產部門的勞務：借：在建工程<br /> 貸：生產成本 <br />滿足資本化條件的借款：借：在建工程<br /> 貸：長期借款-應付利息（短期）/應計利息（長期）<br />達到預定可使用狀態：借：固定資產<br /> 貸：在建工程<br />計提折舊時：借：XX費用等<br /> 貸：累計折舊<br /> 注：按暫估計提折舊，決算后調固定資產，不調折舊<br /> 建設期間：<br />盤盈：借：工程物資<br /> 貸：在建工程（凈收益）<br />盤虧：借：在建工程（凈損失）<br /> 貸：工程物資<br />完工后：<br />盤盈：借：工程物資<br /> 貸：營業外收入<br />盤虧：借：營業外支出<br /> 貸：工程物資<br />2、出包方式建造固定資產<br /> 出包建造固定資產成本=建造工程支出+安裝工程支出+分攤的待攤支出<br /> 建設期間發生的待攤支出包括：管理費、研究費、臨時設施費、公證費、監理費、應負擔的稅金、符合資本化條件的借款費用、建設期間發生的盤虧、報廢及毀損凈損失、以及負荷聯合試車費 <br />賬務處理：<br />預付工程款：借：預付賬款<br /> 貸：銀行存款<br />支付進度款：<br /> 借：在建工程<br /> 貸：銀行存款/預付賬款<br />按照合同條規定補付工程款<br /> 借：在建工程<br /> 貸：銀行存款<br />預定可達到使用狀態時：<br /> 借：固定資產<br /> 貸：在建工</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059072.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-06-02</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059071.html" target="_blank" class="content pl-56 text-ellipsis-3">一、外購的固定資產成本：價+稅+費<br />學校方法：1、計算固定資產的總成本<br />2、某項固定資產的成本=該固定資產的公永價值/各項公允價值之和*資產總額<br />二、自行建造固定資產<br /> 自行建造固定資產的成本：該項資產達到預定可使用狀態前發生的，工程物資成本、人工成本、繳納的相關稅費、間接費用<br /> 注：企業為建造固定資產通過出讓方式取得土地使用權二支付的土地出讓金不計入在建工程成本應確認為無形資產<br />1、直營方式建造固定資產（自賣自造）<br /> 成本=直接材料+直接人工+直接機械施工費<br />賬務處理：<br />購入工程物資時：借：工程物資<br /> 應交稅費-增值稅-進項稅<br /> 貸：銀行存款/應付賬款<br />剩余的工程物資：借：原材料<br /> 貸：工程物資<br /><br />領用工程物資：借：在建工程<br /> 貸：工程物資<br />領用原材料：借：在建工程<br /> 貸：原材料<br />領用產品：借：在建工程<br /> 貸：庫存商品（成本價入賬） <br /> 應交稅費-消費稅（市場價 <br /> 公允價值計算稅費）<br />負擔職工薪酬：確認時：借：在建工程<br /> 貸：應付職工薪酬<br /> 支付時：借：應付職工薪酬<br /> 貸：銀行存款<br />輔助生產部門的勞務：借：在建工程<br /> 貸：生產成本 <br />滿足資本化條件的借款：借：在建工程<br /> 貸：長期借款-應付利息（短期）/應計利息（長期）<br />達到預定可使用狀態：借：固定資產<br /> 貸：在建工程<br />計提折舊時：借：XX費用等<br /> 貸：累計折舊<br /> 注：按暫估計提折舊，決算后調固定資產，不調折舊<br /> 建設期間：<br />盤盈：借：工程物資<br /> 貸：在建工程（凈收益）<br />盤虧：借：在建工程（凈損失）<br /> 貸：工程物資<br />完工后：<br />盤盈：借：工程物資<br /> 貸：營業外收入<br />盤虧：借：營業外支出<br /> 貸：工程物資<br />2、出包方式建造固定資產<br /> 出包建造固定資產成本=建造工程支出+安裝工程支出+分攤的待攤支出<br /> 建設期間發生的待攤支出包括：管理費、研究費、臨時設施費、公證費、監理費、應負擔的稅金、符合資本化條件的借款費用、建設期間發生的盤虧、報廢及毀損凈損失、以及負荷聯合試車費 <br />賬務處理：<br />預付工程款：借：預付賬款<br /> 貸：銀行存款<br />支付進度款：<br /> 借：在建工程<br /> 貸：銀行存款/預付賬款<br />按照合同條規定補付工程款<br /> 借：在建工程<br /> 貸：銀行存款<br />預定可達到使用狀態時：<br /> 借：固定資產<br /> 貸：在建工</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059071.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-05-27</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059070.html" target="_blank" class="content pl-56 text-ellipsis-3">成本與可變現值熟低（那個低按那個入賬）<br />如果題目不做特別的提示，均安單項比較發處理<br />計提跌價損失：<br />借：資產減值損失<br />貸：存貨跌價準備（損益類科目增加在貸方）<br />沖回：<br />借：存貨跌價準備<br /><br />貸：資產減值損失<br />結轉：<br />借：存貨跌價準備<br />貸：主營業務成本/其他業務成本<br /><br />存貨清查：待處理財產損益<br />盤盈：<br />批準前借：原材料/庫存商品<br />貸：待處理財產損益-待處理流動資產損益<br />批準后：借待處理財產損益<br />貸：管理費用（沖減）<br />盤虧：<br />批準前：收發計量錯誤：<br /> 借：待處理財產損益<br /> 貸：原材料/庫存商品<br />后：借：銀行存款（材料變現）<br /> 原材料（殘料入庫）<br /> 其他應收款（應收的賠款）<br /> 管理費用（差額）<br /> 貸：待處理財產損益<br />應管理不善：<br /> 批準前借：待處理財產損益<br />貸：原材料/庫存商品<br /> 應交稅費-應交增值稅（進項稅額轉出）<br />后：借：銀行存款（材料變現）<br /> 原材料（殘料入庫）<br /> 其他應收款（應收的賠款）<br /> 管理費用（差額）<br /> 貸：待處理財產損益<br />因自然災害等非正常原因造成的損失<br /> 批準前借：待處理財產損益<br /> 貸：原材料/庫存商品<br />批準后：借：銀行存款（材料變現）<br /> 原材料（殘料入庫）<br /> 其他應收款（應收的賠款）<br /> 營業外支出（差額）<br /> 貸：待處理財產損益</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059070.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/18/68/02_avatar_middle.jpg?t=1651203971" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">飛翔的大雁</div> <div id="g1z3zd8bz4p" class="time">2021-05-21</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059069.html" target="_blank" class="content pl-56 text-ellipsis-3">第一章：財務報告的目標：<br />決策有用：想財務報告使用者提供企業財務狀況、經營成果，<br />托責任觀：有助于財務報告使用者做出經濟決策。<br />4個基本假設：會計主體、持續經營、會計期間、貨幣計量<br />會計基礎：權責發生制、收付實現制<br />會計信息的質量要求：3可1相實重謹時<br />會計要數：<br />計量屬性：<br />歷史成本：強調當時、購買時或合同金額<br />重置成本：強調現在盤盈<br />現值：強調未來、折現、跨年度<br />可變現凈值：能收的-成本-費用-稅費<br />公用價值：市場價、公允價、脫手價</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059069.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div></div></div> <div id="g1z3zd8bz4p" class="right-community" data-v-645ad734><div id="g1z3zd8bz4p" class="head" data-v-645ad734><img width="100%" height="100%" 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