问题已解决
(四)乙公司因遭受水災(zāi)而損毀一座倉庫, 該倉庫原件4000000元,已計提折舊100000元,未計提減值準(zhǔn)備。其殘料估計價值為50000元,殘料已辦理入庫。發(fā)生的清理費用為20000元、增值稅稅額為2600元,以銀行存款 支付,經(jīng)保險公司核定應(yīng)賠償損失1500000元,尚未收到賠款。 要求編制乙公司如下會計分錄:①將損毀的倉庫轉(zhuǎn)入清理。②殘料估計價值為50000元,辦理入庫。③支付清理費用20000元,增值稅稅額為2600元,以銀行存款支付。④由保險公司賠償?shù)膿p失100000元,尚未收到賠款。⑤結(jié)轉(zhuǎn)固定資產(chǎn)清理凈損失。



你好需要計算做好了發(fā)給你
2021 06/24 18:46

暖暖老師 

2021 06/24 19:09
1借固定資產(chǎn)清理3900000
累計折舊100000

暖暖老師 

2021 06/24 19:10
2.借原材料50000
貸固定資產(chǎn)清理50000

暖暖老師 

2021 06/24 19:10
3.借固定資產(chǎn)清理20000
應(yīng)交稅費進項稅額2600
貸銀行存款22600

暖暖老師 

2021 06/24 19:11
4.借其他應(yīng)收賬100000
貸固定資產(chǎn)清理100000

暖暖老師 

2021 06/24 19:12
借營業(yè)外支出3770000
貸固定資產(chǎn)清理3770000
