当前位置:财税问题 >
實(shí)務(wù)
问题已解决
固定資產(chǎn)要清理怎么做賬



清理殘值
借:固定資產(chǎn)清理
??? ? ??累計(jì)折舊
貸:固定資產(chǎn)
變賣
借:銀行存款
貸:固定資產(chǎn)清理
? ? ? 應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)(已經(jīng)抵扣進(jìn)項(xiàng)按13%。未抵扣進(jìn)項(xiàng)按3%開(kāi)票,減按2%申報(bào),只能開(kāi)普票。小規(guī)模今年是1%
結(jié)轉(zhuǎn)清理余額
借:資產(chǎn)處置損益
貸:固定資產(chǎn)清理
或
借:固定資產(chǎn)清理
貸:營(yíng)業(yè)外收入
2023 09/01 15:43

84785000 

2023 09/01 15:59
謝謝,資產(chǎn)處置損益,還有繼續(xù)結(jié)轉(zhuǎn)的科目嗎?是不是到這里就截止了

84785000 

2023 09/01 16:05
銷項(xiàng)稅是不是用固定資產(chǎn)清理價(jià)格乘以13%,我們是一般納稅人

家權(quán)老師 

2023 09/01 16:07
是的,就是你說(shuō)的那樣
