问题已解决
出售報廢的固定資產(chǎn),為什么其產(chǎn)生的銷項稅額不算損益呢?



同學(xué)你好
銷項稅額沖減減少了資產(chǎn)處置損益
2021 01/15 22:56

84785040 

2021 01/15 23:01
老師,是當做損益減去嗎?什么意思,不太明白,能舉一個具體例子說明一下嗎?

鐘存老師 

2021 01/15 23:17
比如說一個資產(chǎn)賬面價值100萬元
那么固定資產(chǎn)清理借方轉(zhuǎn)入100萬元
銷售了226萬元
含增值稅26萬元
固定資產(chǎn)清理貸方=226-26
說明增值稅減少了固定資產(chǎn)清理貸方余額
間接減少了資產(chǎn)處置損益

84785040 

2021 01/15 23:35
這道題是不是
固定資產(chǎn)收益226-26-100=100,分錄得怎么做呀?

鐘存老師 

2021 01/16 08:36
固定資產(chǎn)收益226-26-100=100
借:銀行存款226
貸:固定資產(chǎn)清理200
應(yīng)交稅費-應(yīng)交增值稅-銷項稅額26
借:資產(chǎn)處置損益100
貸:固定資產(chǎn)清理100
