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問(wèn)下老師,我們是一般納稅人,固定資產(chǎn)清理殘值10000。但是賣(mài)廢品處置的只賣(mài)了4000塊這個(gè)分錄怎么寫(xiě)呢
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
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清理殘值
借:固定資產(chǎn)清理10000
?? ? ??累計(jì)折舊
貸:固定資產(chǎn)
變賣(mài)開(kāi)票
借:銀行存款4000
貸:固定資產(chǎn)清理
? ? ? 應(yīng)交稅費(fèi)-增值稅-銷(xiāo)項(xiàng)(已經(jīng)抵扣進(jìn)項(xiàng)按13%。未抵扣進(jìn)項(xiàng)按3%開(kāi)票,減按2%申報(bào),只能開(kāi)普票。小規(guī)模今年是1%
結(jié)轉(zhuǎn)清理余額
借:營(yíng)業(yè)外支出
貸:固定資產(chǎn)清理
或
借:固定資產(chǎn)清理
貸:營(yíng)業(yè)外收入
2024 01/22 15:45
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 15:46
好的謝謝老師
![](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)
2024 01/22 15:47
不客氣,祝你工作順利!如果感覺(jué)滿(mǎn)意的話(huà),麻煩給個(gè)五星好評(píng)哦。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 16:54
清理殘值
借:固定資產(chǎn)清理10000
累計(jì)折舊
貸:固定資產(chǎn)
變賣(mài)開(kāi)票
借:銀行存款4000
貸:固定資產(chǎn)清理
應(yīng)交稅費(fèi)-增值稅-銷(xiāo)項(xiàng)(已經(jīng)抵扣進(jìn)項(xiàng)按13%。未抵扣進(jìn)項(xiàng)按3%開(kāi)票,減按2%申報(bào),只能開(kāi)普票。小規(guī)模今年是1%
結(jié)轉(zhuǎn)清理余額
借:營(yíng)業(yè)外支出
貸:固定資產(chǎn)清理
或
借:固定資產(chǎn)清理
貸:營(yíng)業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 16:55
老師問(wèn)下這個(gè)分錄怎么沒(méi)有涉及出售固定資產(chǎn)的收入科目呢
![](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)
2024 01/22 16:56
收入體現(xiàn)在:固定資產(chǎn)清理
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 16:57
那利潤(rùn)表里沒(méi)有這個(gè)科目呀
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 16:58
固定資產(chǎn)清理是資產(chǎn)負(fù)債表里的呀
![](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)
2024 01/22 17:00
最終是體現(xiàn)在營(yíng)業(yè)外收入/支出科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 17:02
不對(duì)呀,那這4000的收入怎么提現(xiàn)呀
![](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)
2024 01/22 17:03
會(huì)計(jì)做賬,是按會(huì)計(jì)制度做,不需要體現(xiàn)那個(gè),增值稅申報(bào)體現(xiàn)4000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 17:04
我得提現(xiàn)4000的收入
![](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)
2024 01/22 17:06
做賬是按會(huì)計(jì)制度要求做,不是想怎么做就怎么做哈
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 17:08
固定資產(chǎn)清理是資產(chǎn)類(lèi)科目,我賣(mài)殘品有收入不是得計(jì)入損益類(lèi)科目嗎
![](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)
2024 01/22 17:10
按會(huì)計(jì)準(zhǔn)則規(guī)定,是最終的處置的余額轉(zhuǎn)入營(yíng)業(yè)外收/支,不是銷(xiāo)售殘品的收入直接做營(yíng)業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/22 17:16
那我最后怎么申報(bào)收入呢,難道只有增值稅沒(méi)有所得稅么
![](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)
2024 01/22 17:18
所得稅是體現(xiàn)在營(yíng)業(yè)外收支,稅局也懂這個(gè)的呀
![](/wenda/img/newWd/sysp_btn_eye.png)