财务软件计价能否可以计入长期待摊费用呢？ - 北京代理记账

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财务软件计价能否可以计入长期待摊费用呢？ - 北京代理记账

财务软件计价能否可以计入长期待摊费用呢？

2021-04-01上一篇：今天起！这是增值税、企业所得税、个税最新税率表！|下一篇：申能财务公司打造能源金融综合服务平台

财务软件计价能否可以计入长期待摊费用呢？资讯第1张

长期待摊费用是指企业已经支出，摊销期限在1年以上（不含1年）的各项费用，包括固定资产大修理支出、租入固定资产的改良支出等。如果财务软件计价不能计入固定资产和无形资产科目，那么能否可以计入长期待摊费用呢？同样存在问题，那就是时间的确定问题。计入长期待摊费用的费用，在各费用项目的受益期限内平均分摊。比如，大修理费用，应当在将发生的大修理费用在下一次大修理之前平均摊销；租入固定资产改良应当在租赁期限与租赁资产尚可使用年限孰短的期限内平均摊销；可是，财务软件的分摊期如何确定？只要企业还在生存、发展，就必然发生账务，企业就会受益于账务。企业生存、发展是动态的，则企业受益于账务的时间也应该是动态变化的，所以这个时间很难确定。国家对此也未做明确规定。

源自：http://www.szyonyounc.com/h-nd-647.html#_np=2_6149

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