问题已解决
老師,請(qǐng)問出售無形資產(chǎn)凈收益和凈損失分別計(jì)入什么科目,是否影響營(yíng)業(yè)利潤(rùn)。
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冉老師
金牌答疑老师
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你好,計(jì)入資產(chǎn)處置損益科目,影響盈利利潤(rùn)的
2022 07/25 14:33
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84784983 
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2022 07/25 15:06
那無形資產(chǎn)什么情況下計(jì)入營(yíng)業(yè)外支出?不影響營(yíng)業(yè)利潤(rùn)?
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冉老師 
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2022 07/25 15:11
報(bào)廢的時(shí)候計(jì)入營(yíng)業(yè)外收入,不影響營(yíng)業(yè)利潤(rùn)的
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2022 07/25 15:21
哦哦,就是和固定資產(chǎn)差不多的處理流程,處置凈損失記營(yíng)業(yè)外支出不影響營(yíng)業(yè)利潤(rùn),出售記資產(chǎn)處置損益影響營(yíng)業(yè)利潤(rùn)嗎?
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冉老師 
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2022 07/25 15:41
是的,固定資產(chǎn)和無形資產(chǎn)一樣的
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2022 07/25 15:46
好的,那再問一下資產(chǎn)負(fù)債表中,存貨項(xiàng)目里+材料成本差異的哪方?
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2022 07/25 16:51
借方是增加,貸方是減少的
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