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老師 固定資產(chǎn)減值準(zhǔn)備,存貨減值準(zhǔn)備屬于什么科目?借貸方向怎么理解
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你好,固定資產(chǎn)減值準(zhǔn)備和存貨減值準(zhǔn)備,是屬于資產(chǎn)的備抵科目
借方表示減少,貸方表示增加。
2023 04/13 18:48
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2023 04/13 19:00
借貸方向怎么理解原理,以及,你舉個(gè)例子,會(huì)計(jì)分錄 麻煩老師了
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2023 04/13 19:01
你好,固定資產(chǎn)減值準(zhǔn)備和存貨減值準(zhǔn)備,是屬于資產(chǎn)的備抵科目
借方表示減少,貸方表示增加(這個(gè)就是規(guī)定,需要去學(xué)習(xí)記憶才是的)
比如計(jì)提的時(shí)候,借:資產(chǎn)減值損失,貸:固定資產(chǎn)減值準(zhǔn)備,存貨減值準(zhǔn)備
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2023 04/13 19:18
賣固定資產(chǎn),賣存貨的時(shí)候又怎么寫麻煩了
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2023 04/13 19:19
你好
賣固定資產(chǎn)的時(shí)候
借:固定資產(chǎn)清理 ,?累計(jì)折舊 ?,固定資產(chǎn)減值準(zhǔn)備,?貸:固定資產(chǎn)
借:銀行存款等科目???,貸:固定資產(chǎn)清理?, 應(yīng)交稅費(fèi)—應(yīng)交增值稅 ?
借:資產(chǎn)處置損益?,??貸:固定資產(chǎn)清理(或相反分錄)
賣存貨的時(shí)候
借:應(yīng)收賬款等科目?,貸:主營業(yè)務(wù)收入 ,??應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)
借:主營業(yè)務(wù)成本 ?,?存貨減值準(zhǔn)備,貸:庫存商品
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