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<p>海口中級會計培訓，可以選擇中級會計職稱的網絡課程。</p><p>中級會計職稱《中級會計實務》知識點：固定資產</p><p>固定資產</p><p>1.經營租入固定資產</p><p>本章講授的是承租人對經營租賃的處理。</p><p>承租人應當將經營租賃的租金在租賃期內各個期間按照直線法計入相關資產成本或當期損益。承租人確認的租金費用，借記制造費用、銷售費用、管理費用等科目，貸記銀行存款等科目。</p><p>2.存在棄置費用的固定資產</p><p>特殊行業的特定固定資產，對其初始計量時，還應考慮棄置費用。棄置費用通常是指根據法律、行政法規、國際公約等規定，企業承擔的環境保護和生態恢復等義務所確定的支出。</p><p>對于石油天然氣、核電站核設施等，棄置費用的金額較大，按照現值計算確定應計入固定資產原價的金額和相應的預計負債。會計核算時，應在取得固定資產時，按預計棄置費用的現值，借記固定資產科目，貸記預計負債科目。在該固定資產的使用壽命內，計算確定各期應負擔的利息費用，借記財務費用科目，貸記預計負債科目。</p><p>中級會計職稱各省市考試報名入口已經逐漸開通。為方便廣大考生高效備考，網校持續更新中級職稱知識點，同時為考生開設了特色班、精品班、實驗班、定制班、移動班不同輔導班次，考生可以根據自身情況進行選擇。</p><p>以上就是關于?？谥屑墪嬇嘤柕脑敿毥榻B，更多與中級會計職稱培訓有關的內容，請繼續關注數豆子。</p> </div> <div id="qilskzd" class="advert"> <b>中級職稱【暢學旗艦班】</b> <p>包含超值精品班+高效實驗班+刷題密訓班。低至8.5折！</p> <span><a target="_blank">免費試聽</a></span> </div> <div id="gybiale" class="correlation"> <div id="asogjfn" class="h3">相關文章</div> <ul> <li><a href="http://www.qiuxia222.com/zhongji/41557.html" target="_blank">正保會計網校中級職稱輔導班的費用是多少</a><span>12-22</span></li> <li><a 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