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门派 管理员
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注册 08-02-02 00:00
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 发表: 2017-04-26 06:49:26 人气:1571   | 楼主 |
出售固定资产会计分录
1、将出售的固定资产转入清理
借：[URL=https://www.baidu.com/s?wd=%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7%E6%B8%85%E7%90%86&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]固定资产清理[/URL]
借:[URL=https://www.baidu.com/s?wd=%E7%B4%AF%E8%AE%A1%E6%8A%98%E6%97%A7&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]累计折旧[/URL]
贷：固定资产
2、出售时
借：[URL=https://www.baidu.com/s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BE&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]银行存款[/URL]
贷：[URL=https://www.baidu.com/s?wd=%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7%E6%B8%85%E7%90%86&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]固定资产清理[/URL]
3、支付清理费用
借：[URL=https://www.baidu.com/s?wd=%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7%E6%B8%85%E7%90%86&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]固定资产清理[/URL]
贷：[URL=https://www.baidu.com/s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BE&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]银行存款[/URL]等
4、计提税金时
借：固定资产清理
贷：[URL=https://www.baidu.com/s?wd=%E5%BA%94%E4%BA%A4%E7%A8%8E%E9%87%91&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]应交税金[/URL]--营业税或增值税
5、结转[URL=https://www.baidu.com/s?wd=%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7%E5%A4%84%E7%BD%AE&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]固定资产处置[/URL]损溢
（1）出售固定资产为净收益时
借：固定资产清理
贷：[URL=https://www.baidu.com/s?wd=%E8%90%A5%E4%B8%9A%E5%A4%96%E6%94%B6%E5%85%A5&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]营业外收入[/URL]－－[URL=https://www.baidu.com/s?wd=%E5%A4%84%E7%BD%AE%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7%E5%87%80%E6%94%B6%E7%9B%8A&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]处置固定资产净收益[/URL]
（2）出售固定资产为净损失时
借：[URL=https://www.baidu.com/s?wd=%E8%90%A5%E4%B8%9A%E5%A4%96%E6%94%AF%E5%87%BA&tn=44039180_cpr&fenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y1Pj-9P1PhnWfLuAnYPjbz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnW0kn1ndPHnY]营业外支出[/URL]－－处置固定资产净损失
贷：固定资产清理 |
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