问题已解决
2016年12月購攪拌機2臺攪拌機19600元,按3年折舊,2019年3月公司收到處理攪拌機1200元,會計分錄怎么做
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你好,是當報廢處置了對吧,借:銀行存款 貸:營業(yè)外收入 應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)
2019 04/07 16:13
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2019 04/07 16:16
老師,有殘值???一步一步能給我仔細講解一下嗎?
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2019 04/07 16:18
賬面價值先轉(zhuǎn)固定資產(chǎn)清理,你看看圖中例題,做法一樣,看不懂的你提出來
FAILED
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2019 04/07 16:32
借:固定資產(chǎn)清理4912
累計折舊14688
貸,固定資產(chǎn)19600
借,銀行存款1200
貸,固定資產(chǎn)清理1200
借,資產(chǎn)處理損益3712
貸,固定資產(chǎn)清理3712
針對以上我提供的數(shù)據(jù),老師我做的分錄對嗎?
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2019 04/07 16:45
收到的1200該繳稅,借:銀行1200 貸:固定資產(chǎn)清理 應(yīng)交稅費,你是小規(guī)模3%,一般納稅人就13%
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2019 04/07 16:52
一般納稅人
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2019 04/07 16:58
那你用1200÷ 1.13就是你第二筆分錄貸固定資產(chǎn)清理后面的金額,再×0.13就是應(yīng)交稅費的金額
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2019 04/07 19:24
老師,累計折舊可以設(shè)二級科目嗎?
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2019 04/07 19:25
可以的
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2019 04/07 19:26
我百度里查看說不用設(shè)二級科目,要做什么累計折舊表?
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2019 04/07 19:34
老師,我還想咨詢一下,購入固定資產(chǎn)是不是收到發(fā)票后才能計入固定資產(chǎn)
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2019 04/07 19:54
二級科目是根據(jù)自己的需要來設(shè)的,你覺得有需要就可以設(shè)
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2019 04/07 19:55
要有發(fā)票和驗收單才能入賬
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2019 04/07 20:10
例如購入一臺塔吊3萬,分期3個月付清后收到一張發(fā)票,那么前一個月付款1萬元怎么記賬,能計入固定資產(chǎn)嗎?
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2019 04/07 21:41
如果有驗收在使用了借:固定資產(chǎn) 3 貸:銀行存款1應(yīng)付2,如果沒有驗收證明,算預付賬款
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2019 04/08 06:26
老師,那假如是固定資產(chǎn)處理時沒收入,我是不是這樣做分錄
借:固定資產(chǎn)清理4912
累計折舊14688
貸,固定資產(chǎn)19600
借,資產(chǎn)處理損益4912
貸,固定資產(chǎn)清理4912
針對以上我提供的數(shù)據(jù),老師我做的分錄對嗎?
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2019 04/08 07:40
對的
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2019 04/08 07:54
老師假如資產(chǎn)19600,我折舊19600后的下個月,我是不是還要做分錄
借:累計折舊19600
貸:固定資產(chǎn)19600
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2019 04/08 07:54
需要做這步分錄嗎?
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2019 04/08 08:30
繼續(xù)使用的話不用做
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2019 04/08 08:37
老師,如果我不繼續(xù)使用了,需要做上面那步分錄不???
如果繼續(xù)使用的話我還需要折舊嗎??如果不需要折舊的話,那么我怎么做分錄?還是說放那里,我不用管了?
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2019 04/08 08:42
不用了要做,不折舊不用管
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