问题已解决
企業(yè)將擁有的房屋無償提供給職工使用,當作報酬給員工 這個分錄怎么做?



你好
借:管理費用、生產(chǎn)成本、制造費用等科目
貸:應(yīng)付職工薪酬—非貨幣性福利
借:應(yīng)付職工薪酬—非貨幣性福利
貸:累計折舊
2021 09/25 16:14

84784990 

2021 09/25 16:16
老師,我想問企業(yè)是把固定資產(chǎn)送給員工了嗎?

鄒老師 

2021 09/25 16:16
你好,不是把固定資產(chǎn)送給員工了,而是免費給員工使用而已。

84784990 

2021 09/25 16:18
就是固定資產(chǎn)的名字還是企業(yè)的,只是免費提供給員工用不收員工錢對不?

鄒老師 

2021 09/25 16:18
你好,是的,是這樣的

84784990 

2021 09/25 16:20
老師,這個不屬于固定資產(chǎn)送給員工,企業(yè)要固定資產(chǎn)清理什么的,不需要這樣吭?

鄒老師 

2021 09/25 16:23
你好,請看你這個描述,這個是單位的固定資產(chǎn),是給到員工使用,員工只有使用權(quán),員工沒有固定資產(chǎn)所有權(quán)的
FAILED

84784990 

2021 09/25 16:27
老師,我就問一下哈,如果說企業(yè)把這個房子送給員工了,那就是企業(yè)要咋辦?要固定資產(chǎn)清理?還是視同銷售什么的?

鄒老師 

2021 09/25 16:28
你好,,如果說企業(yè)把這個房子送給員工了,需要按固定資產(chǎn)處置處理。

84784990 

2021 09/25 16:43
老師,出售固定資產(chǎn)是不是出售方先按照固定資產(chǎn)清理的方法
借:固定資產(chǎn)清理
固定資產(chǎn)減值準備
累計折舊
貸:固定資產(chǎn)
借:固定資產(chǎn)清理
貸:資產(chǎn)處置損益
是不是先這樣?

鄒老師 

2021 09/25 16:45
你好,因為是送給員工,那第二個分錄就是
借:營業(yè)外支出,貸:固定資產(chǎn)清理

84784990 

2021 09/25 16:45
老師,送給員工的我明白了
現(xiàn)在就是賣固定資產(chǎn)

鄒老師 

2021 09/25 16:47
你好,賣固定資產(chǎn)的分錄是
借:固定資產(chǎn)清理 ,?累計折舊 ?,?貸:固定資產(chǎn)
借:銀行存款 ??,貸:固定資產(chǎn)清理?, 應(yīng)交稅費—應(yīng)交增值稅 ?
借:資產(chǎn)處置損益?,??貸:固定資產(chǎn)清理(或相反分錄)

84784990 

2021 09/25 16:50
借:銀行存款 ,貸:固定資產(chǎn)清理 , 應(yīng)交稅費—應(yīng)交增值稅
這一筆是我往外賣固定資產(chǎn)獲得錢的分錄對不?

鄒老師 

2021 09/25 16:51
你好,是的,是這樣的

84784990 

2021 09/25 17:02
老師,銷售方,賣固定資產(chǎn)的人是不是這樣就行了,分錄就做到這?
借:固定資產(chǎn)清理 , 累計折舊 , 貸:固定資產(chǎn)
借:銀行存款 ,貸:固定資產(chǎn)清理 , 應(yīng)交稅費—應(yīng)交增值稅
借:資產(chǎn)處置損益 , 貸:固定資產(chǎn)清理(或相反分錄)

鄒老師 

2021 09/25 17:30
你好,賣固定資產(chǎn)的人,是這樣做分錄?

84784990 

2021 09/25 17:51
那買固定資產(chǎn)的人
借,固定資產(chǎn)
應(yīng)交稅費~進項稅
貸:銀行存款
只是這樣就行了?

鄒老師 

2021 09/25 17:52
你好,如果購買方是一般納稅人,取得了專用發(fā)票,款項支付了,是這樣做分錄?
