问题已解决
老師,我想請(qǐng)問(wèn)一下總公司在江西,分公司在廣州,總公司無(wú)償調(diào)撥固定資產(chǎn)給分公司使用,會(huì)計(jì)分錄應(yīng)該怎么做請(qǐng)列一下。以及是否需要繳納增值稅與企業(yè)所得稅
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您好,同學(xué),請(qǐng)稍等下
2023 05/15 22:45
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向陽(yáng)老師 
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2023 05/15 23:03
你不需要繳納增值稅和企業(yè)所得稅
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2023 05/15 23:04
賬務(wù)怎么處理呢
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向陽(yáng)老師 
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2023 05/16 07:21
借:累計(jì)折舊 貸:固定資產(chǎn)
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2023 05/16 07:22
?什么意思?
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2023 05/16 07:22
總分公司的賬務(wù)處理,怎么可能是這樣呢?
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向陽(yáng)老師 
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2023 05/16 07:26
總公司的固定資產(chǎn)無(wú)償調(diào)撥給分公司做賬:
總公司,
借:營(yíng)業(yè)外支出
貸:固定資產(chǎn),
總分公司資產(chǎn)劃撥不涉及稅費(fèi)。
分公司獨(dú)立核算,接收總公司的固定資產(chǎn)按無(wú)償調(diào)撥處理,
借:固定資產(chǎn)
貸:資本公積-無(wú)償調(diào)入固定資產(chǎn)
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2023 05/16 07:27
是資本公積還是可以用實(shí)收資本呢
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2023 05/16 07:34
他們匯總申報(bào)應(yīng)該不是營(yíng)業(yè)外支出吧?
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向陽(yáng)老師 
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2023 05/16 07:39
您好,同學(xué),是資本公積
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向陽(yáng)老師 
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2023 05/16 07:39
并不會(huì)增加股權(quán)比例呢
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2023 05/16 07:42
股東的實(shí)收資本還沒(méi)轉(zhuǎn)進(jìn)去,還是轉(zhuǎn)入資本公積嗎?
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2023 05/16 07:59
還有是計(jì)入營(yíng)業(yè)外支出嗎?
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2023 05/16 08:15
????您在嗎?老師??0
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2023 05/16 08:21
借:固定資產(chǎn)清理
累計(jì)折舊,
貸固定資產(chǎn),
借營(yíng)業(yè)外支出,
貸固定資產(chǎn)清理,
然后把固定資產(chǎn)清理余額結(jié)轉(zhuǎn)到營(yíng)業(yè)外收支
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向陽(yáng)老師 
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2023 05/16 08:22
分公司獨(dú)立核算,接收總公司的固定資產(chǎn)按無(wú)償調(diào)撥處理,視同資本投入呢
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2023 05/16 08:22
然后呢?轉(zhuǎn)給子公司的分錄是如何
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2023 05/16 08:23
匯總申報(bào)的
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向陽(yáng)老師 
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2023 05/16 08:33
交易當(dāng)年的分錄 借主營(yíng)業(yè)務(wù)收入(母公司收入), 貸主營(yíng)業(yè)務(wù)成本(母公司成本), 固定資產(chǎn)原價(jià)(母公司的毛利) 交易以后期間, 借年初未分配利潤(rùn)(母公司未實(shí)現(xiàn)的毛利 貸固定資產(chǎn)原價(jià)(母公司未實(shí)現(xiàn)的毛利
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2023 05/16 08:34
?主營(yíng)業(yè)務(wù)收入?
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2023 05/16 08:35
老師,辛苦您全部過(guò)程分錄匯總發(fā)我一下
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2023 05/16 08:35
這樣看我不太懂,為什么又出來(lái)一個(gè)主營(yíng)業(yè)務(wù)收入跟主營(yíng)業(yè)務(wù)成本
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2023 05/16 08:53
內(nèi)部消售固定資產(chǎn)一件,成本700元,消價(jià)1000元,使用期限5年,無(wú)殘值。 A、購(gòu)買(mǎi)當(dāng)年,抵消收入、成本和未實(shí)現(xiàn)的內(nèi)部消售利潤(rùn): 借:主營(yíng)業(yè)務(wù)收入 1000 (消售方) 貸:主營(yíng)業(yè)務(wù)成本 700 (消售方) 固定資產(chǎn)原價(jià) 300 (集團(tuán)未實(shí)現(xiàn)消售利潤(rùn)) 同時(shí),抵消當(dāng)年多提的折舊。為方便闡述,假定當(dāng)年按12個(gè)月提取折舊,則多提60元。 借:累計(jì)折舊 60 貸:管理費(fèi)用、主營(yíng)業(yè)務(wù)成本(制造費(fèi)用)等 60 B、以后年間的處理: 第二年: 借:期初未分配利潤(rùn) 300 貸:固定資產(chǎn)原價(jià) 300 借:累計(jì)折舊 120 貸:管理費(fèi)用、主營(yíng)業(yè)務(wù)成本(制造費(fèi)用)等 60 期初未分配利潤(rùn) 60 第三年: 借:期初未分配利潤(rùn) 300 貸:固定資產(chǎn)原價(jià) 300 借:累計(jì)折舊 180 貸:管理費(fèi)用、主營(yíng)業(yè)務(wù)成本(制造費(fèi)用)等 60 期初未分配利潤(rùn) 120 第四年: 借:期初未分配利潤(rùn) 300 貸:固定資產(chǎn)原價(jià) 300 借:累計(jì)折舊 240 貸:管理費(fèi)用、主營(yíng)業(yè)務(wù)成本(制造費(fèi)用)等 60 期初未分配利潤(rùn) 180 第五年: 如果清理報(bào)廢(期滿(mǎn)報(bào)廢),固定資產(chǎn)已不存在,會(huì)計(jì)報(bào)表上已無(wú)該項(xiàng)資產(chǎn)的原值和累計(jì)折舊。但本期仍多提折舊60元,應(yīng)沖消。 借:期初未分配利潤(rùn) 60 貸:管理費(fèi)用、主營(yíng)業(yè)務(wù)成本(制造費(fèi)用)等 60 如果超期使用,則: 借:期初未分配利潤(rùn) 300 貸:固定資產(chǎn)原價(jià) 300 借:累計(jì)折舊 300 貸:管理費(fèi)用、主營(yíng)業(yè)務(wù)成本(制造費(fèi)用)等 60 期初未分配利潤(rùn) 240 第六年以后,仍繼續(xù)使用: 借:期初未分配利潤(rùn) 300 貸:固定資產(chǎn)原價(jià) 300 借:累計(jì)折舊 300 貸:期初未分配利潤(rùn) 300 第四年提前報(bào)廢,則: 借:期初未分配利潤(rùn) 300 貸:營(yíng)業(yè)外支出 300 借:營(yíng)業(yè)外支出 240 貸:管理費(fèi)用、主營(yíng)業(yè)務(wù)成本(制造費(fèi)用)等 60 期初未分配利潤(rùn) 180
可以參考這個(gè)案例,可以看一下的。
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2023 05/16 08:53
這個(gè)是資產(chǎn)調(diào)撥??
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2023 05/16 08:53
是不是搞錯(cuò)了
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2023 05/16 09:01
是的 和資產(chǎn)調(diào)撥一個(gè)性質(zhì)的
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2023 05/16 09:02
這是內(nèi)部的,不是資產(chǎn)的
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2023 05/16 09:03
這是內(nèi)部的 不是總分公司的
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2023 05/16 09:03
而且根本就不是銷(xiāo)售收入
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2023 05/16 09:03
看得更亂
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向陽(yáng)老師 
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2023 05/16 09:16
你不是出合并報(bào)表嗎?
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2023 05/16 09:19
匯總申報(bào)企業(yè)所得稅
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2023 05/16 09:20
您好,同學(xué),什么意思呢?不出合并報(bào)表
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