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請(qǐng)教老師,我們公司名下2017年10月的汽車(chē),現(xiàn)在賣(mài)了,之前汽車(chē)抵扣的進(jìn)項(xiàng)稅不需要退回吧?,F(xiàn)在是不是做固定資產(chǎn)清理就行
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你好,之前抵扣的進(jìn)項(xiàng)稅額不需要退回
現(xiàn)在是做固定資產(chǎn)清理就行
2022 03/30 13:31
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2022 03/30 13:32
老師麻煩您給寫(xiě)下固定資產(chǎn)清理的分錄吧。我記得2017年購(gòu)進(jìn)汽車(chē)花了52萬(wàn),現(xiàn)在賣(mài)出了29.5萬(wàn)
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2022 03/30 13:33
你好
借:固定資產(chǎn)清理 ,?累計(jì)折舊 ?,?貸:固定資產(chǎn)
借:銀行存款等科目???,貸:固定資產(chǎn)清理?, 應(yīng)交稅費(fèi)—應(yīng)交增值稅 ?
借:資產(chǎn)處置損益?,??貸:固定資產(chǎn)清理(或相反分錄)
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2022 03/30 13:41
老師第2步是對(duì)方跟我們要發(fā)票的時(shí)候做的分錄嗎?我們沒(méi)有收到29.5萬(wàn)元,應(yīng)該是領(lǐng)導(dǎo)把舊車(chē)置換了價(jià)值29.5萬(wàn),又買(mǎi)了一輛新車(chē)
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2022 03/30 13:43
你好,第二筆是做固定資產(chǎn)處置款項(xiàng)的分錄?
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2022 03/30 13:58
但是沒(méi)有收到29.5萬(wàn)這個(gè)銀行或者現(xiàn)金
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2022 03/30 14:00
你好
借:固定資產(chǎn)清理 ,?累計(jì)折舊 ?,?貸:固定資產(chǎn)
借:固定資產(chǎn)(新車(chē))? ?,貸:固定資產(chǎn)清理?, 應(yīng)交稅費(fèi)—應(yīng)交增值稅 ?
借:資產(chǎn)處置損益?,??貸:固定資產(chǎn)清理(或相反分錄)
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