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老師,固定資產(chǎn)報(bào)廢處理和處置虧損的會(huì)計(jì)分錄怎么寫(xiě)?
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借:固定資產(chǎn)清理 累計(jì)折舊 ,貸:固定資 產(chǎn)
借:銀行存款 ,營(yíng)業(yè)外支出(報(bào)廢)貸:固定資 產(chǎn)清理 資產(chǎn)處置損益
2023 05/19 22:58
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2023 05/19 22:59
老師,這個(gè)借貸的固定資產(chǎn)是指的固定資產(chǎn)的凈殘值?還是原值?
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易 老師 
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2023 05/19 23:01
同學(xué)您好,固定資產(chǎn)的原值
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2023 05/19 23:04
老師,這樣報(bào)廢處置的話(huà),這個(gè)分錄借:銀行存款? 貸:營(yíng)業(yè)外支出(報(bào)廢)銀行收到的錢(qián)也不算入公司的收入?
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易 老師 
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2023 05/19 23:07
同學(xué)您好,這個(gè)是指差額入營(yíng)業(yè)外支出,一般很少有收入
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2023 05/19 23:10
老師,報(bào)廢可以直接寫(xiě)借:營(yíng)業(yè)外支出(報(bào)廢)貸:固定資產(chǎn)清理,這樣可以嗎?
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易 老師 
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2023 05/19 23:12
同學(xué)您好,你好,也行的,這種情況也可以
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