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這個(gè)題目固定資產(chǎn)1000剛好折舊500,所以算一半,替換原值100,算一半,如果不是剛好折舊500,折舊應(yīng)該怎么計(jì)算呢
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您好,500的折舊中,100原值對(duì)應(yīng)的折舊金額是=100*500/1000=50,則原值100減去折舊50后的余值是50
2023 02/03 12:05
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2023 02/03 12:06
100*500/1000,這一步算的是什么意思
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2023 02/03 12:07
500的折舊中,100原值對(duì)應(yīng)的折舊金額
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2023 02/03 12:07
500/1000,這個(gè)算的是啥
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2023 02/03 12:09
您好,比例的呢,已折舊金額占原值的比例。
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2023 02/03 12:10
就是說(shuō)已折舊的金額占原值的比例,算出來(lái),然后再計(jì)算這一小部分的折舊?
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2023 02/03 12:27
你好,是的,是這樣理解的
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2023 02/03 13:54
那這個(gè)里面出售的2萬(wàn)賬務(wù)處理怎么做呢?
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2023 02/03 13:55
你好1、將需要出售固定資產(chǎn)及其轉(zhuǎn)入固定資產(chǎn)清理: 借:固定資產(chǎn)清理 累計(jì)折舊 貸:固定資產(chǎn)?2、銷(xiāo)售固定資產(chǎn): 借:銀行存款 貸:固定資產(chǎn)清理 應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng)稅額 3、結(jié)轉(zhuǎn)固定資產(chǎn)清理科目余額至資產(chǎn)處置收益: 借:固定資產(chǎn)清理 貸:資產(chǎn)處置收益 注:若處置未獲得收入,則做反分錄(即借方為資產(chǎn)處置收益,貸方為固定資產(chǎn)清理)
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2023 02/03 14:01
這個(gè)也是做固定資產(chǎn)處置的一樣的賬務(wù)處理嗎?
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2023 02/03 14:02
您好,是的,是這樣處理的哈。
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