问题已解决
甲公司。增值稅一般納稅人。出售一臺設備。該設備原值50萬元,已提折舊2037500元,出售價款36萬元不含增值稅,增值稅稅率為13%萬,收到存入銀行,另以銀行存款支付清理費1000元。 要求根據(jù)上述業(yè)務編制會計分錄。
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借固定資產清理
累計折舊
貸固定資產
借銀行存款40.68
貸固定資產清理36
應交稅費-應交增值稅(銷)36*0.13=4.68
借固定資產清理1000
貸1002? ?1000
借固定資產清理
貸資產處置損益
2021 01/07 16:07
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2021 01/07 16:09
老師這個有點沒看懂
您能重新寫下嗎 這個看著有點亂阿
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2021 01/07 16:10
借固定資產清理
累計折舊
貸固定資產??
把數(shù)字帶一下? ? 清理 倒擠即可
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2021 01/07 16:10
借銀行存款40.68
貸固定資產清理36
應交稅費-應交增值稅(銷)36*0.13=4.68
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2021 01/07 16:11
借固定資產清理1000
貸銀行存款? 1000
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2021 01/07 16:11
最后? 固定資產清理 轉到資產處置損益
借固定資產清理
貸資產處置損益
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2021 01/07 16:13
借固定資產清理361000
貸資產處置損益361000
對嗎
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2021 01/07 16:16
題目中的累計折舊肯定是給錯了
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2021 01/07 16:17
老師是237500 不好意思 打錯了老師
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2021 01/07 16:18
麻煩再給算一下 老師
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2021 01/07 16:21
畫一下T字賬戶就清楚了
借固定資產清理96500
貸資產處置損益96500
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