問題已解決
老師,大山公司分錄是不是這樣寫的??
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您好,文字不清晰,您做了固定資產(chǎn)結(jié)轉(zhuǎn)固定資產(chǎn)清理的會(huì)計(jì)分錄嗎?好像沒看到轉(zhuǎn)入清理。
2023 10/04 21:13
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2023 10/04 21:35
簡(jiǎn)化了,固定資產(chǎn)清理凈損失是要結(jié)轉(zhuǎn)到資產(chǎn)處置損益嗎?
商央老師 
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2023 10/04 21:58
您好,是的,要轉(zhuǎn)到資產(chǎn)處置損益。
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2023 10/04 22:13
換出固定資產(chǎn)不用考慮這部分清理費(fèi)用嗎?換出固定資產(chǎn)的時(shí)候影響資產(chǎn)處置損益的只是公允和賬面價(jià)值的差額?
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2023 10/04 22:22
您好,您是指1500嗎?借固定資產(chǎn)清理1500,貸銀行銀行存款1500
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2023 10/04 23:33
是的呀,老師
商央老師 
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2023 10/05 06:14
您好,分錄如下:
(1)固定資產(chǎn)轉(zhuǎn)清理
借:固定資產(chǎn)清理 74000
累計(jì)折舊 26000
貸:固定資產(chǎn)——××設(shè)備 100000
(2)支付清理費(fèi)
借:固定資產(chǎn)清理 1500
貸:銀行存款 1500
(3)換入資產(chǎn)
借:庫(kù)存商品 90000
應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 11700
貸:固定資產(chǎn)清理 75000
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額) 9750
銀行存款 16950
(4)結(jié)轉(zhuǎn)固定資產(chǎn)清理
借:資產(chǎn)處置損益 500
貸:固定資產(chǎn)清理 500
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