发布时间:2025-01-20 04:40:13
在“固定资产”科目下单设“固定资产装修”明细科目核算,在两次装修期间与固定资产尚可使用年限两者中较短的期间内,单独计提折旧。如果在下次装修时,该项固定资产相关的“固定资产装修”明细科目仍有账面价值,应将该账面价值一次全部计入当期营业外支出。
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