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老師,固定資產(chǎn)原值13274.34 ,已提折舊7876.3,現(xiàn)在清理賣出5309.73,銷項(xiàng)稅690.27,請(qǐng)問怎么樣做分錄
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
清理殘值
借:固定資產(chǎn)清理
? ? ??累計(jì)折舊
貸:固定資產(chǎn)
變賣
借:銀行存款
貸:固定資產(chǎn)清理/營業(yè)外收入
? ? ? 應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)(已經(jīng)抵扣進(jìn)項(xiàng)按13%。未抵扣進(jìn)項(xiàng)按3%開票,減按2%申報(bào),只能開普票。小規(guī)模今年是1%
結(jié)轉(zhuǎn)清理余額
借:資產(chǎn)處置損益
貸:固定資產(chǎn)清理
或
借:固定資產(chǎn)清理
貸:營業(yè)外收入
2023 05/15 17:41
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/15 17:45
清理時(shí)殘值也加上嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/15 17:46
轉(zhuǎn)到清理科目時(shí)應(yīng)該是包括殘值了吧
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/15 17:53
轉(zhuǎn)到清理科目時(shí)應(yīng)該是包括殘值了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/15 22:37
借:固定資產(chǎn)清理5398.04
累計(jì)折舊:7876.3
貸:固定資產(chǎn)13274.34
老師,第一步這樣對(duì)嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/15 22:38
是的,就是那樣子做的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/16 08:34
老師,最后固定資產(chǎn)清理這個(gè)科目轉(zhuǎn)到營業(yè)外支出嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/16 08:34
是的,最后固定資產(chǎn)清理這個(gè)科目轉(zhuǎn)到營業(yè)外支出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/16 09:22
我總覺得賣出價(jià)比清理科目余額多,應(yīng)該是賺的才對(duì),最近進(jìn)入營業(yè)外支出就說明是虧了吧,我這思路對(duì)嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/16 09:25
不管怎么做吧固定資產(chǎn)清理這個(gè)科目余額結(jié)轉(zhuǎn)平就是了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/16 09:28
這樣做是結(jié)轉(zhuǎn)平了,可總覺得哪不對(duì)呢,應(yīng)該是賺錢,怎么最后是方錢呢,貸固定資產(chǎn)時(shí)是應(yīng)該是寫資產(chǎn)原值吧
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/16 09:37
肯定是把固定資產(chǎn)和累計(jì)折舊結(jié)轉(zhuǎn)平的
![](/wenda/img/newWd/sysp_btn_eye.png)