问题已解决
老師,小企業(yè)會計準(zhǔn)則下,固定資產(chǎn)數(shù)控機(jī)床轉(zhuǎn)賣處置的分錄應(yīng)該怎么做?
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您好
借:固定資產(chǎn)清理
累計折舊
貸:固定資產(chǎn)
借:銀行存款
貸:固定資產(chǎn)清理
應(yīng)交稅費——應(yīng)交增值稅——銷項稅額
借:資產(chǎn)處置損益
貸:固定資產(chǎn)清理
2019 11/14 15:39
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2019 11/14 15:40
老師,我公司使用的是小企業(yè)會計準(zhǔn)則
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2019 11/14 15:41
小企業(yè)會計準(zhǔn)則下沒有資產(chǎn)處置損益這個科目
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2019 11/14 15:44
用營業(yè)外支出科目替代
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2019 11/14 15:45
老師,這個應(yīng)該怎么做分錄?
FAILED
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2019 11/14 15:54
借:固定資產(chǎn)清理 178360
累計折舊 66640
貸:固定資產(chǎn) 245000
借:銀行存款 200000
貸:固定資產(chǎn)清理 199000
應(yīng)交稅費——應(yīng)交增值稅——銷項稅額 1000
借:固定資產(chǎn)清理 199000-178360=20640
貸:營業(yè)外收入 20640
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2019 11/14 16:03
老師,我有點弄糊涂了,這個處置機(jī)床分為三部,這是第一部,該怎么處理了?
FAILED
FAILED
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2019 11/14 16:04
您這跟上面的圖片是一起的么?
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2019 11/14 16:04
老師,這是第一部,上面那個是第三部
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2019 11/14 16:06
這是第二步
FAILED
FAILED
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2019 11/14 16:06
是有三臺機(jī)床分別出售?
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2019 11/14 16:07
老師,就一臺,但是,分了三步
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2019 11/14 16:14
第一步,是將11月轉(zhuǎn)入處置的固定資產(chǎn)銷售,收到銷售款,
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2019 11/14 16:14
第二步是,支付固定資產(chǎn)清理費用
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2019 11/14 16:16
第三部,是結(jié)轉(zhuǎn)固定資產(chǎn)清理損益,月初固定資產(chǎn)清理,借方余額178360
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2019 11/14 16:18
那把我上面的分錄寫成三筆就好了啊 按順序
我也是三筆啊
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2019 11/14 16:19
哦哦,知道了,謝謝老師!
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2019 11/14 16:21
不客氣哈 歡迎有疑問繼續(xù)提問
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