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有凈殘值的固定資產(chǎn)出售賬務(wù)怎么處理啊 處理之后固定資產(chǎn)借方為什么有余額,(余額是凈殘值)
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您好
將固定資產(chǎn)轉(zhuǎn)入固定資產(chǎn)清理:
借:固定資產(chǎn)清理;
借:累計(jì)折舊;
借:固定資產(chǎn)減值準(zhǔn)備;
貸:固定資產(chǎn);
產(chǎn)生清理費(fèi)用時(shí):
借:固定資產(chǎn)清理;
貸:銀行存款;
出售收入、殘料等:
借:原材料、銀行存款等;
貸:固定資產(chǎn)清理;
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額);
保險(xiǎn)賠償?shù)奶幚恚篭n借:其他應(yīng)收款;
貸:固定資產(chǎn)清理;
結(jié)轉(zhuǎn)凈損益:
凈損失:
借:資產(chǎn)處置損益;
貸:固定資產(chǎn)清理;
凈收益:
借:固定資產(chǎn)清理;
貸:資產(chǎn)處置損益。
2022 05/13 13:03
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2022 05/13 13:04
那這樣固定資產(chǎn)減值準(zhǔn)備不是一直有余額
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2022 05/13 13:06
您計(jì)提過(guò)固定資產(chǎn)減值準(zhǔn)備嗎
沒(méi)有的話(huà) 就不需要寫(xiě)這個(gè)科目啊
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2022 05/13 13:07
固定資產(chǎn)有凈殘值 但是但是好像沒(méi)有計(jì)提 我需要補(bǔ)計(jì)提嗎
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2022 05/13 13:07
凈殘值不需要計(jì)提的啊
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2022 05/13 13:12
那為什么處理之后我的固定資產(chǎn)有余額 余額部分就是凈殘值那部分 啊 固定資產(chǎn)轉(zhuǎn)入固定資產(chǎn)清理的時(shí)候 貸方的固定資產(chǎn)是原值還是要扣掉凈殘值
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2022 05/13 13:16
請(qǐng)問(wèn)您分錄怎么寫(xiě)的?
原值多少 累計(jì)折舊多少
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2022 05/13 13:20
原值是1982178.16 累計(jì)折舊:15692.24
FAILED
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2022 05/13 13:34
借:固定資產(chǎn)清理 1982178.16-15692.24=1966485.92
借:累計(jì)折舊15692.24
貸:固定資產(chǎn)?1982178.16?
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2022 05/13 15:18
老師 我想問(wèn)一下 就是出售固定資產(chǎn) 開(kāi)票收入的部分是要做營(yíng)業(yè)外收入嗎
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2022 05/13 15:19
開(kāi)票收入的部分是要做營(yíng)業(yè)外收入(資產(chǎn)處置損益)
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2022 05/13 15:24
就是我上面處置完 的部分 還得在做一個(gè)有關(guān)開(kāi)票的分錄是嗎 那產(chǎn)生的稅額 咋做啊
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2022 05/13 15:25
我都給您寫(xiě)了分錄啊 您按照發(fā)生的業(yè)務(wù) 寫(xiě)我前面的分錄就好啦
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2022 05/13 15:33
老師,想問(wèn)問(wèn)就是我每個(gè)月都交了增值稅,進(jìn)項(xiàng)也全部抵扣了,沒(méi)有費(fèi)用票,但是我的利潤(rùn)還是負(fù)的?。ㄒ徊糠诌M(jìn)項(xiàng)是稅率為1的設(shè)備)
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2022 05/13 15:34
那您成本費(fèi)用是不是比較高?
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2022 05/13 15:36
我的成本基本就是我的進(jìn)項(xiàng)了,我的利潤(rùn)是-150萬(wàn)左右,在想是不是那部分1%設(shè)備的問(wèn)題 設(shè)備大概200萬(wàn)
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2022 05/13 15:36
設(shè)備200萬(wàn)入賬分錄怎么寫(xiě)的
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2022 05/13 15:38
借 固定資產(chǎn) 待抵扣進(jìn)項(xiàng)稅 貸:應(yīng)付賬款
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2022 05/13 15:40
那這個(gè)沒(méi)有計(jì)入成本啊 不影響利潤(rùn)啊
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