问题已解决
14題固定資產(chǎn)清理不是借減貸增嗎?為什么要加上固定資產(chǎn)清理的數(shù)?
FAILED



?您好,固定資產(chǎn)清理借方和貸方都會(huì)有金額,借方余額是固定資產(chǎn)原值大于累計(jì)折舊和減值的金額,這是資產(chǎn)部分,要加的
依據(jù)《財(cái)政部關(guān)于修訂印發(fā)2019年度一般企業(yè)財(cái)務(wù)報(bào)表格式的通知》(財(cái)會(huì)[2019]6號(hào))的規(guī)定,“固定資產(chǎn)”項(xiàng)目,反映資產(chǎn)負(fù)債表日企業(yè)固定資產(chǎn)的 期末賬面價(jià)值和企業(yè)尚未清理完畢的固定資產(chǎn)清理凈損益。該項(xiàng) 目應(yīng)根據(jù)“固定資產(chǎn)”科目的期末余額,減去“累計(jì)折舊”和“固定資產(chǎn)減值準(zhǔn)備”科目的期末余額后的金額,以及“固定資產(chǎn)清理”科目的期末余額填列。
2024 03/28 23:36

84785043 

2024 03/29 09:57
還是不明白

廖君老師 

2024 03/29 10:04
您好,好的,
借:固定資產(chǎn)清理? ?累計(jì)折舊
貸:固定資產(chǎn)
您看,固定資產(chǎn)的價(jià)值轉(zhuǎn)到了??固定資產(chǎn)清理的借方,這也是資產(chǎn)
