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老師想咨詢一下固定資產(chǎn)出售轉(zhuǎn)賣開發(fā)票了這個會計(jì)分錄要怎么做呢
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借:固定資產(chǎn)清理 借:累計(jì)折舊 貸:固定資產(chǎn)
2023 11/22 12:24
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2023 11/22 12:24
借:銀行存款 貸:固定資產(chǎn)清理 貸:應(yīng)交稅費(fèi)-簡易計(jì)稅
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2023 11/22 12:25
借:固定資產(chǎn)清理 貸:營業(yè)外收入/資產(chǎn)處置損益
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2023 11/22 13:33
老師這個資產(chǎn)處置損益是體現(xiàn)在財務(wù)報表的哪個科目上面呢因?yàn)檫@是開了發(fā)票的,增值稅報表上是會體現(xiàn)這個營業(yè)收入的,那這個和利潤表的營業(yè)收入就對不上了,因?yàn)槭亲吖潭ㄙY產(chǎn)清理這個科目的,這個是怎么處理的撒
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2023 11/22 13:39
這個資產(chǎn)處置損益是企業(yè)準(zhǔn)則的,營業(yè)外收入是小企業(yè)準(zhǔn)則的
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2023 11/22 16:28
老師還想問您一下就是固定資產(chǎn)處置在匯算清繳的時候是不是要填表格對應(yīng)固定資產(chǎn)的
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2023 11/22 16:32
是的, 是的, 就是你說的這樣的
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2023 11/22 16:36
老師,可以請教一下怎么填嗎,我百度是說填A(yù)105080和A105090兩個表
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2023 11/22 16:37
你給我一個郵箱,我發(fā)個填表方法給你
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2023 11/22 16:39
2771229764@**.com 麻煩老師了
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2023 11/22 16:41
已經(jīng)發(fā)了,麻煩你查收下吧
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