问题已解决
對固定資產進行更新改造,被替換的零件如果賣了,是借銀行存款,營業(yè)外支出,貸在建工程。如果賣的金額比這個零件的帳面價值還高了,是要營業(yè)外收入嗎?
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你好,變賣收入直接計入營業(yè)外收入。
2019 03/24 23:02
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2019 03/24 23:05
為什么不直接全部計入在建工程貸方
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2019 03/24 23:09
你好,替換部分已經不屬于固定資產了。
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2019 03/24 23:10
不是全部計營業(yè)外收入吧,只是差額
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2019 03/24 23:12
你好,賬面上的轉營業(yè)外支出
借:營業(yè)外支出
貸:在建工程
出售收入計入營業(yè)外收入。
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2019 03/24 23:16
支出和收入,都應該是記價值和賣價的差額吧
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2019 03/24 23:17
你好,不是差額,是全額。
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2019 03/24 23:20
可是書上看到,殘值入庫,和賣了的價款是通過原材料和銀行存款核算呀,借銀行存款或原材料,營業(yè)外支出,貸在建工程
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2019 03/24 23:27
你好,固定資產更新改造的替換價值部分不能沖成本,這部分內容書中沒有體現(xiàn),習題時候會涉及,不能沖成本。一般殘料價值是不會高過賬面價值的。
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2019 03/24 23:30
被替換的部分是要扣除的呀,這不就是沖成本了
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2019 03/24 23:33
你好,被替換的零件變賣收入,不能沖成本,剛才表述的不夠嚴謹。
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