问题已解决
原研發(fā)無性資產100萬,平估后1000萬,如何入賬?又拿這平估報告去投資另外一個公司占股50%,又如何入賬??
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你好,是單位自行研發(fā)的無形資產,然后對外投資,是這個意思??
2024 08/01 15:16
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2024 08/01 15:46
對,但原價格低,平估價高
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2024 08/01 16:13
你好
自行研發(fā)的時候,借:研發(fā)支出—資本化支出,貸:銀行存款等科目
借:無形資產,貸:研發(fā)支出—資本化支出
對外投資的時候
借:長期股權投資,貸:無形資產,應交稅費—應交增值稅,資產處置損益?
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2024 08/01 19:24
兩個環(huán)節(jié),一個是平估出高價時怎么做分錄?再一個是對外投資的時侯怎么做分錄?
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2024 08/01 20:34
你好
第一個環(huán)節(jié),評估增值了,不需要做分錄。
第二個環(huán)節(jié),對外投資的時候,分錄是
借:長期股權投資,貸:無形資產,應交稅費—應交增值稅,資產處置損益
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2024 08/01 22:33
不做分錄?不入賬嗎?賬上不體現(xiàn)嗎
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2024 08/02 00:44
你好,無形資產是按歷史成本入賬,是不需要針對評估增值做賬務處理的。
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2024 08/02 09:56
那資產處置損益。是要交企業(yè)所得稅嗎?
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2024 08/02 11:00
你好,凈資產處置損益是需要計入利潤總額繳納所得稅的。
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