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報(bào)廢機(jī)床一臺(tái)。賬面價(jià)值10萬元,預(yù)計(jì)使用五年,已使用三年按年數(shù)總和法計(jì)提折舊,預(yù)計(jì)凈殘值率為5%。該報(bào)廢機(jī)床在拆除過程中發(fā)生人工費(fèi)800元,運(yùn)輸費(fèi)100元,處理報(bào)廢機(jī)床收到回收的原材料配件1000元,取得清理收入4000元,配件已驗(yàn)收入庫清理收入上交財(cái)務(wù)部門。將報(bào)廢機(jī)床的清理收入存入銀行,同時(shí)結(jié)轉(zhuǎn)清理凈損益。
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累計(jì)計(jì)提折舊的計(jì)算10*95%*(5+4+3)/15=7.6
2020 06/24 16:12
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2020 06/24 16:12
借固定資產(chǎn)清理2.4
累計(jì)折舊7.6
貸固定資產(chǎn)10
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2020 06/24 16:13
借固定資產(chǎn)清理0.09
貸銀行存款0.09
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2020 06/24 16:13
借原材料0.1
貸固定資產(chǎn)清理0.1
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2020 06/24 16:13
借銀行存款0.4
貸固定資產(chǎn)清理0.4
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2020 06/24 16:13
借營業(yè)外支出1.99
貸固定資產(chǎn)清理1.99
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