问题已解决
請問公司貨車提前報廢了,怎么處理好



固定資產(chǎn)處置:
借:固定資產(chǎn)清理 累計折舊 固定資產(chǎn)減值準備 貸:固定資產(chǎn)
銷售變價:
借:銀行存款 貸:固定資產(chǎn)清理 應(yīng)交稅費一 應(yīng)交增值稅(銷項稅額)
結(jié)轉(zhuǎn)固定資產(chǎn)清埋:
清理盈余
借:固定資產(chǎn)清理 借資產(chǎn)處置損益 貸:營業(yè)外收入
清理虧損時
借:營業(yè)外支出
貸資產(chǎn)處置損益
2019 09/23 15:49

84784959 

2019 09/23 16:12
這個報廢沒有收入

玲老師 

2019 09/23 16:16
沒有收入就不記收入 損益 轉(zhuǎn)到營業(yè)外收支就可以

84784959 

2019 09/23 16:17
那第二步的銷售變價還需要做嗎?

玲老師 

2019 09/23 16:18
你好 沒有收入就不做
