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報(bào)廢無形資產(chǎn)應(yīng)計(jì)入營業(yè)外收支還是資產(chǎn)處置損益
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您好,是資產(chǎn)處置損益,
資產(chǎn)處置損益:(1)屬于生產(chǎn)經(jīng)營期間正常報(bào)廢清理產(chǎn)生的處理凈損益;(2)因出售、轉(zhuǎn)讓等原因產(chǎn)生的固定資產(chǎn)處置利得或損失
營業(yè)外支出—-非常損失/營業(yè)外收入:屬于生產(chǎn)經(jīng)營期間由于自然災(zāi)害等非正常原因造成的凈損失、凈收益
2024 08/20 07:56
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2024 08/20 07:58
請問報(bào)廢固定資產(chǎn)應(yīng)該計(jì)入營業(yè)外收支還是資產(chǎn)處置損益?
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廖君老師 
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2024 08/20 08:01
您好,也是資產(chǎn)處置損益,這是2023年就改為這樣了
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2024 08/20 08:02
聽說24年關(guān)于資產(chǎn)處置有變動(dòng)了,正常報(bào)廢的固定資產(chǎn)也還是計(jì)入固定資產(chǎn)處置損益么?
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2024 08/20 08:04
您好,是的,22年是如果有收到錢,也是固定資產(chǎn)處置損益,完全沒有收到錢就是營業(yè)外支出,
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2024 08/20 08:11
可不可以理解成除了不可抗力造成的都計(jì)入資產(chǎn)處置損益。只有不可抗力造成的才計(jì)入營業(yè)外收支
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2024 08/20 08:12
您好,是的,就是這么來理解的
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2024 08/20 08:13
好的,謝謝老師!
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2024 08/20 08:28
?親愛的朋友,您太客氣了,? ? 祝您生活順意~ ? ? 考試順利~ ? ??
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希望能幫助到您, 感謝善良好心的您給我一個(gè)五星好評(píng)~
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