方法/步骤
对于软件类资产,企业应该通过“无形资产”科目进行核算,同时根据软件使用期限分期摊销。
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/d009b3de9c82d1580ce3b4cf900a19d8bc3e426f?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
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企业在软件安装使用之前,预付的各种款项做以下账务处理:
借:预付账款
贷:银行存款
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/dc54564e9258d1090e8244ccc158ccbf6c814d6f?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
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软件安装完成并投入使用后,企业要确认无形资产,做以下账务处理:
借:无形资产
应交税费-增值税-进项
贷:预付账款
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/9358d109b3de9c826e0414f17c81800a19d8436f?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
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确认无形资产的当月,要根据软件的使用期限确定摊销期与每期摊销额,做以下账务处理:
借:管理费用-无形资产摊销
贷:累计摊销
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/0823dd54564e92586d556b908c82d158ccbf4e6f?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
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注意,购买软件要取得正规的增值税专用发票,可以进行进项税抵扣。如果只能取得增值税普通发票,无法进行进项税抵扣。
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/48540923dd54564e29040947a3de9c82d1584f6f?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
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