固定資產(chǎn)折舊明細(xì)表模板

固定資產(chǎn)折舊（2024-05）月折舊明細(xì)表,,,,,,,,,,,,,,,

編號單位：,,,,,,期間：,2024/5/31,,,,,,折舊方法：平均年限法,,

序號,種類,資產(chǎn)名稱,型號,單位,購買（竣工）日期,單價,數(shù)量,金額,折舊年限（年）,,月折舊額,本月折舊額,累計折舊額,凈值,已提折舊月份

1,房屋及建筑物,四樓裝修費（第一期）,,,2023/8/30,271652.66,1,271652.66,5,,"4,527.54","4,527.54","40,747.90","230,904.76",9

2,凈化無塵房,XXx凈化無塵房,,,2023/8/31,21400,1,21400,5,,356.67,356.67,"3,210.00","18,190.00",9

,房屋及建筑物合計,,,,,,,"293,052.66",,,"4,884.21","4,884.21","43,957.90","249,094.76",

3,車間設(shè)備,XX自動渦流機(jī),,臺,2023/11/23,"20,350.00",1,20350,5,,339.17,339.17,"2,035.00","18,315.00",6

4,車間設(shè)備,XXx精密五軸機(jī)改裝,,臺,2023/11/24,"46,115.00",1,46115,5,,768.58,768.58,"4,611.50","41,503.50",6

,合計,,,,,,,"66,465.00",,,"1,107.75","1,107.75","6,646.50","59,818.50",

5,辦公設(shè)備,工控電腦,,臺,2023/8/30,"5,733.33",1,5733.33,5,,95.56,95.56,860.00,"4,873.33",60

6,辦公設(shè)備,單人位屏風(fēng),,套,2023/8/31,"1,452.00",6,8712,5,,145.20,145.20,"1,306.80","7,405.20",60

,合計,,,,,,,"14,445.33",,,240.7555,240.7555,2166.7995,"12,278.53",

7,宿舍用品,家具、床、沙發(fā)、衣柜，茶幾,,套,2023/8/31,"4,529.00",1,4529,3,,125.81,125.81,"1,132.25","3,396.75",39

8,宿舍用品,鐵床,,套,2023/8/31,260.00,42,10920,3,,303.33,303.33,"2,730.00","8,190.00",9

,合計,,,,,,,"15,449.00",,,429.14,429.14,"3,862.25","11,586.75",

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,總計,,,,,,,"389,411.99",,,"6,661.86","6,661.86","56,633.45","332,778.54",

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,1、計提累計折舊時，會計分錄為：,,,,,,,,,,,,,,

,借：管理費用等——折舊費（根據(jù)折舊費用所屬部門計入相關(guān)科目）,,,,,,,,,,,,,,

,貸：累計折舊,,,,,,,,,,,,,,

,2、固定資產(chǎn)清理時結(jié)轉(zhuǎn)累計折舊，會計分錄為：,,,,,,,,,,,,,,

,借：固定資產(chǎn)清理,,,,,,,,,,,,,,

,累計折舊（已計提折舊）,,,,,,,,,,,,,,

,固定資產(chǎn)減值損失,,,,,,,,,,,,,,

,貸：固定資產(chǎn),,,,,,,,,,,,,,

,“累計折舊”科目是指在固定資產(chǎn)的使用壽命內(nèi)，按確定的方法對應(yīng)計折舊額進(jìn)行的系統(tǒng)分?jǐn)?，屬于資產(chǎn)類的備抵調(diào)整賬戶，其貸方登記折舊額的增加，借方登記折舊額的減少，余額一般在貸方，