问题已解决
固定资产已坏,有残值,不出售,没有利用价值了,已提足折旧,怎么处理,分录,谢谢
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你好,如果不处理的,不做分录的
2021 02/08 11:19
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 02/08 11:20
不想挂在账上了
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 02/08 11:20
你的固定资产净值是0
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 02/08 11:21
有残值5%的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 02/08 11:22
净值为0的
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 02/08 11:22
已提足折旧,不再折旧了
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 02/08 11:26
借固定资产清理,累计折旧,贷固定资产么?
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 02/08 11:26
你要处置的时候才走固定资产清理
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 02/08 11:27
借营业外支出,贷固定资产清理?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 02/08 11:27
是要处置呢
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 02/08 11:27
如果不处理的,不做分录的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 02/08 11:34
已经没有价值,就是个废品了,想要处置,老师
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 02/08 11:34
一、将要处置的固定资产转入清理分录为
借:固定资产清理
累计折旧
贷:固定资产
借 营业外支出
贷 固定资产清理
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 02/08 11:39
那在汇算清缴的时候还要怎么做么?
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 02/08 11:39
汇算清缴的时候不调整的