问题已解决
企業(yè)名下的汽車的折舊率怎么計算
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你好,年限平均法下,年折舊 率=(1-凈殘值率)/4年
凈殘率值率2%-5%之間
2020 05/19 08:52
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2020 05/19 08:59
那就是說4年左右汽車就差不多折舊折舊完了,那企業(yè)要是4年后再把車賣出應該怎么做賬?
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2020 05/19 09:01
你好
通過固定資產(chǎn)清理
借,固定資產(chǎn)清理
借,累計折舊
貸,因定資產(chǎn)
收款
借,銀行存款
貸,固定資產(chǎn)清理
貸,應交稅費——應增銷
最后將固定資產(chǎn)清理轉(zhuǎn)入資產(chǎn)處置損益
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2020 05/19 09:33
那處理完,這臺車就不在公司名下了呢?
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2020 05/19 09:35
你好,出售后是不再公司名下的。,
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2020 05/19 09:36
那需要去稅務局過戶是吧!
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2020 05/19 09:47
你好,不需要去稅務局過戶,如果是出售,通過二手車交易市場就可以
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2020 05/19 09:57
明白
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2020 05/19 09:58
那出售的價格做為營業(yè)外收入是呢?還是不需要算在里面?
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2020 05/19 10:01
你好,出售的價格是通過固定資產(chǎn)清理核算,最后的處置損失或收益轉(zhuǎn)入資產(chǎn)處置損益中就可以
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2020 05/19 10:02
好的,謝謝您
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2020 05/19 10:03
不客氣的,祝您學習愉快,如果對老師的回復滿意,請給老師一個好評,謝謝。
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