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請(qǐng)問(wèn)老師,公司戶上的車輛,現(xiàn)需出售,對(duì)方個(gè)人,不開(kāi)票,賬上如何處理啊
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你好,賬上做固定資產(chǎn)清理
.固定資產(chǎn)轉(zhuǎn)入清理
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)
2.發(fā)生的清理費(fèi)用
借:固定資產(chǎn)清理
貸:銀行存款
3.出售收入、殘料等的處理
借:銀行存款/原材料等
貸:固定資產(chǎn)清理
? ? ? ?應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額)
2024 04/25 11:28
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2024 04/25 11:31
銷項(xiàng)稅我是按照售價(jià) 核算嗎
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2024 04/25 11:31
你好1是的,就是這樣
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2024 04/25 11:32
售價(jià)和固定資產(chǎn)清理肯定會(huì)有差額
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2024 04/25 11:33
你好,是的,這個(gè)差額計(jì)入營(yíng)業(yè)外收支。
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2024 04/25 11:34
明白了 謝謝老師
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2024 04/25 11:36
你好,不用客氣的了。
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