为修理固定资产购买的机器零件
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借：在建工程
累计折旧
贷：固定资产
借：在建工程
贷：工程物资
换下的的的零件按扣除的累计折旧后余额冲减账面。
借：营业外支出
贷：在建工程
最后结转：
借：固定资产
贷：在建工程
因为09后的增值税是按消费型抵扣的，所以不入成本，但若是08年入帐时，可以计入工程物资里做账面。
借：制造费用
贷：银行存款
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绛旓細鏈哄櫒閰嶄欢浣滀负淇悊鐢ㄥ浠讹紝鍙互鍏堝叆搴擄紝绌哄帇鏈哄仛鍥哄畾璧勪骇澶勭悊锛屾寜鐢熶骇璁惧10骞磋鎻愭姌鏃 鍊燂細鍥哄畾璧勪骇15000 鍘熸潗鏂欙紞澶囩敤浠讹紙鎴栬緟鏂欙級5990 璐凤細閾惰瀛樻20990 杩欓噷娌℃湁鍐欑◣閲戯紝濡傛灉鏈夌◣閲戝崟鍒楀氨鍙互 甯屾湜鑳藉府鍔╁埌浣狅紒
绛旓細濡傛灉鏄敓浜х敤鏈哄櫒璁惧璧 鍒堕犺垂鐢---淇悊璐 濡傛灉鏄鐞嗛儴闂ㄧ敤鐨 璧 绠＄悊璐圭敤---淇悊璐
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绛旓細1銆佸燂細鍥哄畾璧勪骇-澶淇悊锛堟垨鏀硅壇锛夋敮鍑 璐凤細閾惰瀛樻锛堢幇閲戯級锛2銆佸燂細绠＄悊璐圭敤锛堝埗閫犺垂鐢ㄧ瓑锛-璧勪骇浣跨敤璐-澶т慨鐞嗭紙鎴栨敼鑹級鏀嚭 璐凤細閾惰瀛樻锛堢幇閲戯級锛鍥哄畾璧勪骇鐨勭淮淇璐瑰垎涓轰袱绫伙紝涓绫讳负澶т慨鐞嗭紝涓绫讳负鏅氭棩甯哥淮鎶や慨鐞嗐傚浐瀹氳祫浜уぇ淇悊鏀嚭鏄寚涓烘仮澶嶅浐瀹氳祫浜х殑鎬ц兘锛屽鍏惰繘琛屽ぇ閮ㄥ垎鎴栧叏閮ㄧ殑淇悊銆
