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小規(guī)模納稅03年買進(jìn)來的固定資產(chǎn)61700元,現(xiàn)已折舊已提完?,F(xiàn)當(dāng)廢品處理后,收到現(xiàn)金7000元。如何記帳
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這個(gè)只有處置或者是報(bào)廢的時(shí)候處理,公司報(bào)廢機(jī)器設(shè)備,報(bào)廢利得和損失分別計(jì)入“營業(yè)外收入”行項(xiàng)目和“營業(yè)外支出”科目;
公司轉(zhuǎn)讓機(jī)器設(shè)備或者抵債,處置利得或損失在“資產(chǎn)處置收益”科目。
具體會(huì)計(jì)處理:
1.固定資產(chǎn)轉(zhuǎn)入清理:
借:累計(jì)折舊
固定資產(chǎn)減值準(zhǔn)備(如計(jì)提)
固定資產(chǎn)清理
貸:固定資產(chǎn)原值
2.處置報(bào)廢取得收入(處置未產(chǎn)生收入不做)
借:現(xiàn)金/銀行存款等
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)
3.清理凈損益結(jié)轉(zhuǎn):
產(chǎn)生清理損失
借:營業(yè)外支出——非流動(dòng)資產(chǎn)損失(非流動(dòng)資產(chǎn)毀損報(bào)廢損失)
資產(chǎn)處置收益——非流動(dòng)資產(chǎn)損失(非流動(dòng)資產(chǎn)處置損失)
貸:固定資產(chǎn)清理
產(chǎn)生清理利得
借:固定資產(chǎn)清理
貸:營業(yè)外收入——非流動(dòng)資產(chǎn)收入(非流動(dòng)資產(chǎn)毀損報(bào)廢利得)
資產(chǎn)處置收益——非流動(dòng)資產(chǎn)損失(非流動(dòng)資產(chǎn)處置利得)
2022 10/10 21:35
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2022 10/10 21:38
2003年設(shè)備,已折舊完畢,無殘值呀
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2022 10/10 21:40
購入時(shí)67000元,已折舊 67000元, 現(xiàn)處理得利7100元
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易 老師 
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2022 10/10 21:43
處置損益就是利得的
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2022 10/10 21:46
1.累計(jì)折舊 67000
貸:固定資產(chǎn) 67000
2. 借:銀行存款 7100
貸:固定資產(chǎn)清理 7100
3. 借:固定資產(chǎn)清理 7100
貸:營業(yè)外收入 7100
公司處理設(shè)備算不算是公司的其他 收入呢?
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2022 10/10 21:48
我這樣做分錄有問題嗎?說是要做其他 收入,應(yīng)該申報(bào)在增值稅申報(bào)表中?我都做營業(yè)年收入了,增值稅申報(bào)中是沒有地方填寫營業(yè)外收入的呢
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易 老師 
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2022 10/10 21:53
報(bào)廢就是賣廢品,不是公司日常活動(dòng)。
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2022 10/10 22:14
但稅務(wù)說這是要上稅呢?
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易 老師 
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2022 10/10 23:21
學(xué)員您好,是的,對(duì)的
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2022 10/11 09:25
那處理廢設(shè)備本身就是做營業(yè)外收入,增值稅報(bào)表上面是體現(xiàn)不了的呢[疑問][疑問][疑問]
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2022 10/11 09:49
增值稅按開票稅率分類,不分這個(gè)的,會(huì)計(jì)上才分這個(gè)
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