问题已解决
已折旧完固定资产(车)转让,帐务处理?
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你好
借;固定资产清理 , 累计折旧 , 贷;固定资产
借;银行存款 ,贷;固定资产清理 , 应交税费
借;资产处置收益 , 贷;固定资产清理(或相反分录)
2019 07/08 17:01
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2019 07/08 17:24
340,000元车,残值17000元,转让收到50000元,税金1000元,
借:固定资产清理17000
借:累计折旧323000 贷:固定资产340000
借:银行存款50000 贷:固定资产清理17000
贷:应交税费 1000
贷:资产处置收益(经营外收入)32000
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2019 07/08 17:25
这样做分录对吗
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2019 07/08 17:34
你好
借;固定资产清理 17000, 累计折旧323000 , 贷;固定资产340000
借;银行存款50000 ,贷;固定资产清理 49000, 应交税费 1000
借;固定资产清理,贷;资产处置收益32000