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某企業(yè)轉(zhuǎn)讓一項(xiàng)專利權(quán),該專利的賬面價(jià)值余額50萬(wàn)元已攤銷20萬(wàn)元,計(jì)提資產(chǎn)減值準(zhǔn)備5萬(wàn)元,取得轉(zhuǎn)讓價(jià)款28萬(wàn)元,應(yīng)交增值稅1.6萬(wàn)元,假設(shè)不考慮其他因素,該企業(yè)因轉(zhuǎn)讓的無(wú)形資產(chǎn)凈收益為多少萬(wàn)元?會(huì)計(jì)分錄怎么寫?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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你好!
我看一下
2019 11/20 19:39
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/20 19:43
?
![](https://pic1.acc5.cn/009/82/43/73_avatar_middle.jpg?t=1651203384)
蔣飛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/20 19:43
借:銀行存款28
累計(jì)攤銷20
無(wú)形資產(chǎn)減值準(zhǔn)備5
貸:無(wú)形資產(chǎn)50
應(yīng)交稅費(fèi)…應(yīng)交增值稅1.6
資產(chǎn)處置收益1.4
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/20 19:45
應(yīng)交增值稅也減下來(lái)
![](https://pic1.acc5.cn/009/82/43/73_avatar_middle.jpg?t=1651203384)
蔣飛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/20 19:46
你好!
對(duì)的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/20 19:47
固定資產(chǎn)出清為什不減??
![](https://pic1.acc5.cn/009/82/43/73_avatar_middle.jpg?t=1651203384)
蔣飛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/20 19:49
你好!
這里是無(wú)形資產(chǎn)不是固定資產(chǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/20 19:50
知道
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/20 19:50
稅這沒(méi)明白
![](https://pic1.acc5.cn/009/82/43/73_avatar_middle.jpg?t=1651203384)
蔣飛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/20 20:00
稅率6%
28÷(1+6%)*6%=1.6
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/20 20:22
轉(zhuǎn)讓價(jià)28萬(wàn)是含稅的
![](https://pic1.acc5.cn/009/82/43/73_avatar_middle.jpg?t=1651203384)
蔣飛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/20 20:50
你好!
是含稅金額的
![](/wenda/img/newWd/sysp_btn_eye.png)