問題已解決
足額折舊的固定資產(chǎn)
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你好,你的具體問題是什么呢?
2022 11/23 16:04
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2022 11/23 16:04
570000已經(jīng)足額折舊了
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2022 11/23 16:04
現(xiàn)在轉(zhuǎn)出怎么做會計分錄
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家權(quán)老師 
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2022 11/23 16:06
借:累計折舊
貸:固定資產(chǎn)
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2022 11/23 16:07
就是賣出去了,不通過固定資產(chǎn)清理嗎
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2022 11/23 16:08
清理殘值
借:固定資產(chǎn)清理
? ? ? 累計折舊
貸:固定資產(chǎn)
支付清理費用
借:固定資產(chǎn)清理
貸:銀行存款
變賣開票
借:銀行存款
貸:固定資產(chǎn)清理
? ? ? 應(yīng)交稅費-增值稅-銷項(已經(jīng)抵扣進項按13%。未抵扣進項按3%,減按2%只能開普票)
結(jié)轉(zhuǎn)清理余額
借:資產(chǎn)處置損益
貸:固定資產(chǎn)清理
或
借:固定資產(chǎn)清理
貸:營業(yè)外收入
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