《初级会计实务》第二章资产第六节无形资产和长期待摊费用

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《初级会计实务》第二章资产第六节无形资产和长期待摊费用 - 北京代理记账

《初级会计实务》第二章资产第六节无形资产和长期待摊费用

2021-10-24上一篇：物业企业会计实务视频全套课件下载收入与成本|下一篇：《初级会计实务》第二章资产第六节无形资产和长期待摊费用

一、无形资产

二、长期待摊费用

1	定义	指企业已经发生但应由本期和以后各期负担的、分摊期限在一年以上的各项费用。
2	代表	经营租赁方式租入固定资产发生的改良支出
3
(1)	发生	借：长期待摊费用应交税费– 应交增值税（进项税额）应交税费 — 待抵扣进项税额贷：原材料银行存款
(2)	摊销	借：管理费用销售费用贷：长期待摊费用

小编留作业：《初级会计实务》第二章第6节章节练习。单元测验按第二章抽题组卷测验。电脑和手机版都有章节练习、单元测验。

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《初级会计实务》第二章资产 第六节 无形资产和长期待摊费用

《初级会计实务》第二章资产第六节无形资产和长期待摊费用