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老師,出售未計(jì)提完的固定資產(chǎn)取得的收入如何進(jìn)行賬務(wù)處理
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你好,出售固定資產(chǎn)的分錄是
借:固定資產(chǎn)清理 ,?累計(jì)折舊 ?,?貸:固定資產(chǎn)
借:銀行存款等科目???,貸:固定資產(chǎn)清理?, 應(yīng)交稅費(fèi)—應(yīng)交增值稅 ?
借:資產(chǎn)處置損益?,??貸:固定資產(chǎn)清理(或相反分錄)
2022 04/02 17:39
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2022 04/02 23:59
老師,資產(chǎn)處置損益的金額應(yīng)該取哪個(gè)數(shù)
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2022 04/03 00:01
固定資產(chǎn)原值4.4萬,已計(jì)提折舊1.2萬,未計(jì)提折舊3.2萬,現(xiàn)在處置金額是1萬
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2022 04/03 09:33
你好,根據(jù)你提供的信息,資產(chǎn)處置損益的金額=3.2萬—1萬=2.2萬?
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