问题已解决
存貨計入存貨跌價準(zhǔn)備 :處置的固定資產(chǎn)通過固定資產(chǎn)清理核算,清理的凈損益計入當(dāng)期損益 (1)固定資產(chǎn)的出售,轉(zhuǎn)讓計入資產(chǎn)處置損益 (2)固定資產(chǎn)的報廢,毀損計入營業(yè)外支出/收入 老師我有點搞不懂這個,出售轉(zhuǎn)讓的固定資產(chǎn)怎么做分錄呢?借固定資產(chǎn)清理貸資產(chǎn)處置損益嗎
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一、?將要處置的固定資產(chǎn)轉(zhuǎn)入清理分錄為
借:固定資產(chǎn)清理
? ? ? ?累計折舊
? ? ? ?貸:固定資產(chǎn)
二、?發(fā)生清理費用時
借:固定資產(chǎn)清理
? ? ? ?貸:銀行存款、應(yīng)繳稅費等
三、?處置的收入
借:銀行存款等相關(guān)科目
? ? ? ?貸:固定資產(chǎn)清理
四、?清理凈損益
1、?如果是凈收益
借:固定資產(chǎn)清理
? ? ? ?貸:營業(yè)外收入
2、?如果是凈損失
借:營業(yè)外支出
? ? ? ?貸:固定資產(chǎn)清理
2024 01/15 17:08
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2024 01/15 17:11
也就是說固定資產(chǎn)的出售轉(zhuǎn)讓報廢毀損不跟清理一起的,是分開的對嗎
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2024 01/15 17:12
同學(xué)你好
對的
是分開的
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2024 01/15 17:12
出售就是借資產(chǎn)處置損益貸固定資產(chǎn),報廢就是借其他業(yè)務(wù)成本貸固定資產(chǎn)
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2024 01/15 17:13
撤不回了,報廢借為營業(yè)外支出
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2024 01/15 17:14
啊沒聽懂
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2024 01/15 17:21
就是做上面的分錄
出售和清理都是做固定資產(chǎn)清理的
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2024 01/15 17:23
好的老師
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2024 01/15 17:24
幫忙給個五星級好評,謝謝
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