問題已解決
無形資產(chǎn)預(yù)期不能為企業(yè)帶來未來經(jīng)濟利益,應(yīng)將其報廢并予以轉(zhuǎn)銷,其賬面價值轉(zhuǎn)作當(dāng)期損益。 分錄是?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
借營業(yè)外支出
貸無形資產(chǎn)
2021 02/25 08:13
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 02/25 08:18
直接就無形資產(chǎn)了?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 02/25 08:18
直接就營業(yè)外支出了?
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 02/25 08:36
是的,你沒有價值了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 02/25 08:37
就是判斷一項無形資產(chǎn)無價值了,直接這樣寫科目?
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 02/25 08:45
是的,你就把無形資產(chǎn)賬面價值科目轉(zhuǎn)到這個科目
![](/wenda/img/newWd/sysp_btn_eye.png)