问题已解决
老師,這道題處置無(wú)形資產(chǎn)獲得的凈收益不是要計(jì)入營(yíng)業(yè)外收入嗎?為什么會(huì)包括在營(yíng)業(yè)利潤(rùn)中?
FAILED
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你好,今年教材已經(jīng)改了,計(jì)入資產(chǎn)處置損益
2019 05/11 20:17
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2019 05/11 20:20
資產(chǎn)處置損益最后也要結(jié)轉(zhuǎn)入營(yíng)業(yè)外收入啊
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2019 05/11 20:20
結(jié)轉(zhuǎn)的清理凈收益時(shí):
借:固定資產(chǎn)清理
貸:營(yíng)業(yè)外收入
結(jié)轉(zhuǎn)的清理凈損失時(shí):
借:營(yíng)業(yè)外支出
貸:固定資產(chǎn)清理
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2019 05/11 20:30
資產(chǎn)處置損益影響的是營(yíng)業(yè)利潤(rùn),你這個(gè)題目答案已經(jīng)過(guò)時(shí)了
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2019 05/11 20:32
那意思是資產(chǎn)處置損益科目期末最后也不用結(jié)轉(zhuǎn)到營(yíng)業(yè)外收支嗎?
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2019 05/11 21:07
那意思是資產(chǎn)處置損益科目期末最后也不用結(jié)轉(zhuǎn)到營(yíng)業(yè)外收支嗎?
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2019 05/11 22:58
是的,不用結(jié)轉(zhuǎn),
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