固定资产折旧明细表模板

固定资产折旧（2024-05）月折旧明细表,,,,,,,,,,,,,,,

编号单位：,,,,,,期间：,2024/5/31,,,,,,折旧方法：平均年限法,,

序号,种类,资产名称,型号,单位,购买（竣工）日期,单价,数量,金额,折旧年限（年）,,月折旧额,本月折旧额,累计折旧额,净值,已提折旧月份

1,房屋及建筑物,四楼装修费（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,净化无尘房,XXx净化无尘房,,,2023/8/31,21400,1,21400,5,,356.67,356.67,"3,210.00","18,190.00",9

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

3,车间设备,XX自动涡流机,,台,2023/11/23,"20,350.00",1,20350,5,,339.17,339.17,"2,035.00","18,315.00",6

4,车间设备,XXx精密五轴机改装,,台,2023/11/24,"46,115.00",1,46115,5,,768.58,768.58,"4,611.50","41,503.50",6

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

5,办公设备,工控电脑,,台,2023/8/30,"5,733.33",1,5733.33,5,,95.56,95.56,860.00,"4,873.33",60

6,办公设备,单人位屏风,,套,2023/8/31,"1,452.00",6,8712,5,,145.20,145.20,"1,306.80","7,405.20",60

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

7,宿舍用品,家具、床、沙发、衣柜，茶几,,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,铁床,,套,2023/8/31,260.00,42,10920,3,,303.33,303.33,"2,730.00","8,190.00",9

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

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

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,1、计提累计折旧时，会计分录为：,,,,,,,,,,,,,,

,借：管理费用等——折旧费（根据折旧费用所属部门计入相关科目）,,,,,,,,,,,,,,

,贷：累计折旧,,,,,,,,,,,,,,

,2、固定资产清理时结转累计折旧，会计分录为：,,,,,,,,,,,,,,

,借：固定资产清理,,,,,,,,,,,,,,

,累计折旧（已计提折旧）,,,,,,,,,,,,,,

,固定资产减值损失,,,,,,,,,,,,,,

,贷：固定资产,,,,,,,,,,,,,,

,“累计折旧”科目是指在固定资产的使用寿命内，按确定的方法对应计折旧额进行的系统分摊，属于资产类的备抵调整账户，其贷方登记折旧额的增加，借方登记折旧额的减少，余额一般在贷方，