当前位置:财税问题 >
實(shí)務(wù)
问题已解决
某企業(yè)出售一臺不需用的機(jī)器設(shè)備,出售價格為68 000元,相應(yīng)的增值稅稅額為8840 元 款項(xiàng)合計(jì)76840元 已收到并存入銀行。該臺機(jī)器設(shè)備的成本為135 000元,已計(jì)提累計(jì)折舊 63 000元,賬面價值為72000元



你好,請問你想問的問題具體是?
2022 10/06 14:52

84785026 

2022 10/06 14:53
做會計(jì)分錄

鄒老師 

2022 10/06 14:55
你好
借:固定資產(chǎn)清理?72000 ,?累計(jì)折舊? ??63 000?,?貸:固定資產(chǎn)135 000
借:銀行存款?76840???,貸:固定資產(chǎn)清理?68 000?, 應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額) 8840?
借:資產(chǎn)處置損益?72000—68 000,??貸:固定資產(chǎn)清理72000—68 000
