問(wèn)題已解決
請(qǐng)問(wèn)固定資產(chǎn)提前報(bào)廢,走資產(chǎn)處置損益,是影響什么?沒(méi)有計(jì)提完的折舊不能在做費(fèi)用嗎
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
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影響損益,即影響利潤(rùn)總額
2023 11/17 10:09
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84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/17 10:10
是影響利潤(rùn)表上面的嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 10:10
還是資產(chǎn)負(fù)債表里面的
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 10:10
是的 影響利潤(rùn)表上面資產(chǎn)處置損益
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 10:12
所以沒(méi)有折舊完進(jìn)資產(chǎn)處置損益也是影響利潤(rùn)表嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/17 10:12
請(qǐng)問(wèn)分錄怎么做
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/17 10:16
借:固定資產(chǎn)清理 借:累計(jì)折舊 貸:固定資產(chǎn)
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/17 10:17
借:銀行存款 貸:固定資產(chǎn)清理 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅 -銷項(xiàng)
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 10:17
借:固定資產(chǎn)清理 貸: 資產(chǎn)處置損益
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 10:17
沒(méi)有資產(chǎn)處置損益
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/17 10:17
直接報(bào)廢的
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 10:20
借:固定資產(chǎn)清理 借:累計(jì)折舊 貸:固定資產(chǎn)
借:資產(chǎn)處置損益 貸:固定資產(chǎn)清理
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 10:23
你好,為什么財(cái)務(wù)軟件上沒(méi)有資產(chǎn)處置損益科目
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 10:25
這是用企業(yè)會(huì)計(jì)準(zhǔn)則才會(huì)有的科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/17 10:28
那小企業(yè)會(huì)計(jì)準(zhǔn)則里面只有進(jìn)入營(yíng)業(yè)外支出嗎
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 10:32
是,小企業(yè)會(huì)計(jì)準(zhǔn)則里面只有進(jìn)入營(yíng)業(yè)外支出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 10:37
那進(jìn)入營(yíng)業(yè)外支出需要企業(yè)所得稅調(diào)增
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 10:39
進(jìn)入營(yíng)業(yè)外支出,不需要企業(yè)所得稅調(diào)增
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 12:29
營(yíng)業(yè)外支出是利潤(rùn)減少嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/17 12:34
老師,可以求個(gè)固定資產(chǎn)報(bào)廢完整分錄嗎?原值10萬(wàn),已折舊8萬(wàn),剩余2萬(wàn)
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 13:30
借:固定資產(chǎn)清理 借:累計(jì)折舊 貸:固定資產(chǎn)
借:資產(chǎn)處置損益 貸:固定資產(chǎn)清理
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 13:40
借:固定資產(chǎn)清理 借:累計(jì)折舊 貸:固定資產(chǎn)
借:資產(chǎn)處置損益 貸:固定資產(chǎn)清理 這個(gè)分錄金額怎么填
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/17 13:49
借:固定資產(chǎn)清理2 借:累計(jì)折舊 8 貸:固定資產(chǎn) 10
借:資產(chǎn)處置損益 2 貸:固定資產(chǎn)清理 2
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/17 13:51
請(qǐng)問(wèn)老師如果是一次攤銷低值易耗品壞了,要怎么處理,可以直接扔了嗎?
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/17 13:58
可以,可以直接扔了
![](/wenda/img/newWd/sysp_btn_eye.png)