问题已解决
固定資產(chǎn)清理怎么做賬
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公司報廢機(jī)器設(shè)備,報廢利得和損失分別計入“營業(yè)外收入”行項目和“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。
具體會計處理:
1.固定資產(chǎn)轉(zhuǎn)入清理:
借:累計折舊
固定資產(chǎn)減值準(zhǔn)備(如計提)
固定資產(chǎn)清理
貸:固定資產(chǎn)原值
2.處置報廢取得收入(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)——簡易計稅(一般納稅人適用簡易計稅,含3%減按2%情形)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項稅額)(一般納稅人適用一般計稅方法)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(小規(guī)模納稅人,含3%減按2%情形)
3.清理凈損益結(jié)轉(zhuǎn):
產(chǎn)生清理損失
借:營業(yè)外支出——非流動資產(chǎn)損失(非流動資產(chǎn)毀損報廢損失)
資產(chǎn)處置收益——非流動資產(chǎn)損失(非流動資產(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——非流動資產(chǎn)收入(非流動資產(chǎn)毀損報廢利得)
資產(chǎn)處置收益——非流動資產(chǎn)損失(非流動資產(chǎn)處置利得)
2019 06/18 15:04
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2019 06/18 15:07
固定資產(chǎn)清理數(shù)是不含稅,對嗎,還有怎么看固定資產(chǎn)清理是否盈利或虧損
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2019 06/18 15:09
你看你之前那個轉(zhuǎn)固定資產(chǎn)清理那個費(fèi)用,賬上那個,你開發(fā)票那個推出不含稅這個金額也是清理費(fèi)用,這2個比較
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2019 06/18 15:13
這兩個不是同一個數(shù)嗎
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2019 06/18 15:14
不是,你出售這個金額是看你開發(fā)票那個,你賬上那個是看你固定資產(chǎn)原值折舊多少,還有殘值多少
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2019 06/18 15:14
您看,假如說,原值是1千,計提折舊是8百,我想問您這個清理該怎么做憑證
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2019 06/18 15:18
借:累計折舊800
固定資產(chǎn)清理200
貸:固定資產(chǎn)原值1000假設(shè)你出售是600那這個做賬借:現(xiàn)金/銀行存款等600
貸:固定資產(chǎn)清理531
應(yīng)交稅費(fèi)(假設(shè)是一般納稅人)600/(1+13%)*13%=69
這個不是出現(xiàn)2個不同固定資產(chǎn)清理么
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2019 06/18 15:29
這個就相當(dāng)于是盈利331對嗎,
借:清理531
貸:營業(yè)外收入200
資產(chǎn)處置收益331
這樣做最后一步憑證對嗎
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2019 06/18 15:31
營業(yè)外收入和資產(chǎn)處置收益只做一個
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2019 06/18 15:32
那最后一步該怎么做呢
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2019 06/18 15:38
公司報廢機(jī)器設(shè)備,報廢利得和損失分別計入“營業(yè)外收入”行項目和“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。
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2019 06/18 15:40
也就說營業(yè)外收入是資產(chǎn)處置的二級科目,這個數(shù)就直接寫331,是嗎?還是寫531
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2019 06/18 15:42
不是啊,你看你們是報廢還是主動去處置你使用啥準(zhǔn)則啊
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2019 06/18 15:43
報廢處置,因為這些東西都沒有了就是一些電子產(chǎn)品,那該怎么辦
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2019 06/18 15:46
你先回復(fù)我,上面你使用啥準(zhǔn)則啊
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2019 06/18 15:48
企業(yè)會計準(zhǔn)則,一般企業(yè)
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2019 06/18 15:50
借:固定資產(chǎn)清理531-200
貸:營業(yè)外收入531-200
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2019 06/18 15:55
那要是小企業(yè)會計準(zhǔn)則呢,該怎么辦
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2019 06/18 15:57
也是做這個,只有自動處置企業(yè)會計準(zhǔn)則用的是資產(chǎn)處置收益
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