问题已解决
老師小規(guī)模企業(yè),我12月份做的資產(chǎn)卡片減少,但是這個(gè)資產(chǎn)按規(guī)定1月份該按賬面凈值136196.12出售,1月份賬面原值270248.28,凈值136196.12元,12月份賬面凈值74265.24,月折舊額5630.08,會(huì)計(jì)分錄如何做還有金額
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同學(xué),你好!
第一步:處置當(dāng)月將固定資產(chǎn)賬面價(jià)值轉(zhuǎn)入固定資產(chǎn)清理賬戶(hù)
借:固定資產(chǎn)清理
累計(jì)折舊
固定資產(chǎn)減值損失
貸:固定資產(chǎn)
第二步:確定處置收入和相關(guān)稅費(fèi)
借:銀行存款
貸:固定資產(chǎn)清理
應(yīng)交稅費(fèi)-增值稅(銷(xiāo)項(xiàng))(如有)
第三步發(fā)生清理費(fèi)用
借:固定資產(chǎn)清理
貸:銀行存款
第四步將固定資產(chǎn)清理賬戶(hù)余額轉(zhuǎn)入資產(chǎn)處置損益賬戶(hù)
2021 12/22 14:26
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2021 12/22 14:43
關(guān)鍵是多計(jì)提的幾個(gè)月咋辦呢
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2021 12/22 14:51
這樣的話(huà)固定資產(chǎn)處置損益多啦,折舊的費(fèi)用本身也多啦
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2021 12/22 15:07
同學(xué),你好!請(qǐng)問(wèn)什么時(shí)候處置的呢?為什么會(huì)多計(jì)提折舊呢?
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2021 12/22 15:37
12月才減少,但是要求1月份就該劃轉(zhuǎn)
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2021 12/22 16:01
固定資產(chǎn)處置當(dāng)月也要計(jì)提折舊的呢,處置當(dāng)月結(jié)轉(zhuǎn)入固定資產(chǎn)清理賬戶(hù)就好
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