问题已解决
小規(guī)模物業(yè)公司將公司名下車輛賣給私人,該如何做賬務處理
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清理殘值
借:固定資產(chǎn)清理?
????? 累計折舊
貸:固定資產(chǎn)
變賣開票
借:銀行存款
貸:固定資產(chǎn)清理
? ? ? 應交稅費-應交稅增值稅??小規(guī)模按1%
把固定資產(chǎn)清理科目結(jié)轉(zhuǎn)余額平
借:營業(yè)外支出
貸:固定資產(chǎn)清理
或
借:固定資產(chǎn)清理
貸:營業(yè)外收入
2024 11/27 17:29
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2024 11/27 17:32
變賣時候,票被買家拿走了,公司該如何處理?
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2024 11/27 17:33
都是一樣的做賬哈,沒有其他分錄了
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2024 11/27 17:39
例如,一輛11000元車輛,累計折舊了1045.02,凈值9954.98,賣了11000元,具體分錄是什么樣的?
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2024 11/27 17:43
直接按11000/1.01*0.01計算增值稅就是了哈,很簡單的
借:銀行存款
貸:固定資產(chǎn)清理
? ? ? 應交稅費-應交稅增值稅??11000/1.01*0.01
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2024 11/27 17:48
借:固定資產(chǎn)清理 9954.98
累計折舊 1045.02
貸:固定資產(chǎn) 11000
清理的這樣記對嗎?
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2024 11/27 17:49
是的,就是那樣做的哈
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2024 11/27 17:52
這個二手車轉(zhuǎn)賣的處理中,二手車市場開具的發(fā)票與實際交易的金額不一致怎么處理?
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2024 11/27 17:54
為啥開票不一致呢?那個金額大就按那個金額交稅
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2024 11/27 17:56
開票的時候,工作人員沒問就自己開了個金額,
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2024 11/27 17:56
哪個金額大就按那個金額做賬交稅
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2024 11/27 17:58
實際上車賣的是3000元,開票開成10000元了,就只能按10000元交稅了?
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2024 11/27 17:59
是的,就是那樣子的哈
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2024 11/27 18:00
可是我們收的車款只有3000啊?又怎么做憑證?
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2024 11/27 18:03
除非你找二手車市場重新開票,因為價格不符
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2024 11/27 18:14
如果收入不到15萬,是不是就不用交稅了?
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2024 11/27 20:29
按小規(guī)模季度銷售收入享受免稅
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