当前位置:财税问题 >
實(shí)務(wù)
问题已解决
請(qǐng)問(wèn)為什么一座倉(cāng)庫(kù)損毀時(shí)要先去結(jié)轉(zhuǎn)固定資產(chǎn)?和資產(chǎn)清理?不是到最后的時(shí)候才去結(jié)轉(zhuǎn)余額嗎?謝謝
FAILED



同學(xué)你好,固定資產(chǎn)報(bào)廢毀損要先將賬面價(jià)值結(jié)轉(zhuǎn)到固定資產(chǎn)清理,最后再將固定資產(chǎn)清理轉(zhuǎn)到營(yíng)業(yè)外收支
2022 04/22 16:27

84785009 

2022 04/22 19:21
固定資產(chǎn)賬面價(jià)值是不是就是已經(jīng)沒(méi)有的,毀損的價(jià)值?是不是除了固定資產(chǎn)報(bào)廢毀損要先結(jié)轉(zhuǎn),其他的資產(chǎn)清理不用先結(jié)轉(zhuǎn)?謝謝

Flower--老師 

2022 04/22 19:59
賬面價(jià)值指原值扣減掉累計(jì)折舊和計(jì)提的減值準(zhǔn)備的金額,只有固定資產(chǎn)報(bào)廢或處置時(shí)要先轉(zhuǎn)入固定資產(chǎn)清理科目
