问题已解决
老師,請問無形資產(chǎn)、持有待售資產(chǎn)、長期股權(quán)投資處置時(shí)候發(fā)生處置費(fèi)用怎么核算呢
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你好,學(xué)員,費(fèi)用,處理思路是一樣的
按照實(shí)際售價(jià),減去費(fèi)用,差額后的,與出售賬面價(jià)值差額就是處置損益的
2023 08/30 19:49
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2023 08/30 19:57
無形資產(chǎn)、持有待售資產(chǎn)、長期股權(quán)投資處置時(shí)候發(fā)生處置費(fèi)用什么科目核算呢
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冉老師 
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2023 08/30 19:58
老師給你這個(gè)就明白了
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冉老師 
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2023 08/30 19:59
比如無形資產(chǎn)出售100萬,支付費(fèi)用10萬,累計(jì)攤銷20,原值70
借銀行存款100-10=90
累計(jì)攤銷20
貸無形資產(chǎn)70
資產(chǎn)處置損益40
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2023 08/30 19:59
沖減資產(chǎn)處置損益嗎
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冉老師 
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2023 08/30 20:03
實(shí)質(zhì)上,就是沖減的資產(chǎn)處置損益的
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2023 08/30 20:09
好的,謝謝老師
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冉老師 
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2023 08/30 20:10
不客氣,學(xué)員,早點(diǎn)休息
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