问题已解决
老師,出售設備如何做賬
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設備原來是記的固定資產(chǎn)嗎?
2019 04/29 14:49
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2019 04/29 14:50
嗯
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2019 04/29 14:50
固定資產(chǎn)的機器設備
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2019 04/29 15:41
借:固定資產(chǎn)清理 累計折舊 固定資產(chǎn)減值準備 貸:固定資產(chǎn)
銷售變價:
借:銀行存款 貸:固定資產(chǎn)清理 應交稅費一 應交增值稅(銷項稅額)
結轉固定資產(chǎn)清埋:
清理盈余
借:固定資產(chǎn)清理 貸:資產(chǎn)處置損益
清理虧損時
借: 資產(chǎn)處置損益 貸:固定資產(chǎn)清理
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