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当月购买的固定资产当月计提折旧吗
释义
法律分析:当月购进的固定资产当月并不计提折旧。法律依据:《企业会计准则第4号固定资产》 第三条
固定资产,是指同时具有下列特征的有形资产:
(一)为生产商品、提供劳务、出租或经营管理而持有的;
(二)使用寿命超过一个会计年度。
使用寿命,是指企业使用固定资产的预计期间,或者该固定资产所能生产产品或提供劳务的数量
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更新时间:2025/5/19 10:36:06