问题已解决
老師,請(qǐng)看這個(gè)題的第四問(wèn),對(duì)外轉(zhuǎn)讓固定資產(chǎn),不用進(jìn)待處理財(cái)產(chǎn)損溢嗎
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你好,待處理財(cái)產(chǎn)損溢屬于資產(chǎn)類(lèi)賬戶,核算企業(yè)在清查財(cái)產(chǎn)過(guò)程中已經(jīng)查明的各種財(cái)產(chǎn)物資的盤(pán)盈、盤(pán)虧和毀損。祝你學(xué)習(xí)進(jìn)步!
2021 05/29 22:07
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2021 05/29 22:22
但是我出售固定資產(chǎn)不也是要先進(jìn)待處理財(cái)產(chǎn)損溢嗎,然后再轉(zhuǎn)進(jìn)資產(chǎn)處置費(fèi)用
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2021 05/29 22:26
老師你看這個(gè)出售,就進(jìn)了待處理財(cái)產(chǎn)損溢,
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2021 05/29 22:52
第二個(gè)借記資產(chǎn)處置費(fèi)用貸記待處理財(cái)產(chǎn)損益就跟第一個(gè)一樣了。
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2021 05/30 09:01
老師我就是不明白什么時(shí)候直接就進(jìn)資產(chǎn)處置費(fèi)用,什么先進(jìn)待處理財(cái)產(chǎn)損溢,再轉(zhuǎn)到資產(chǎn)處置費(fèi)用,這兩個(gè)題就是這兩種情況
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2021 05/30 11:17
單位對(duì)資產(chǎn)的處理,按照處理原因以及處理環(huán)節(jié)的不同,一般可分為兩種:第一種情況是按照資產(chǎn)處置管理規(guī)定,報(bào)經(jīng)批準(zhǔn)后對(duì)相關(guān)資產(chǎn)進(jìn)行處置,包括出售、調(diào)撥、出讓、轉(zhuǎn)讓、置換、對(duì)外捐贈(zèng)等方式;第二種情況是在資產(chǎn)清查中發(fā)現(xiàn)資產(chǎn)盤(pán)盈或?qū)嶋H發(fā)生毀損、報(bào)廢等情況,在尚未報(bào)經(jīng)批準(zhǔn)處置前將資產(chǎn)進(jìn)行待核銷(xiāo)處理。
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2021 05/30 18:10
老師我沒(méi)明白,現(xiàn)在第一個(gè)題就是出售固定資產(chǎn),第二個(gè)題就是轉(zhuǎn)讓無(wú)形資產(chǎn),我理解的是兩個(gè)題應(yīng)該是一樣的分錄,但是現(xiàn)在一個(gè)是直接進(jìn)了資產(chǎn)處置費(fèi)用,一個(gè)經(jīng)過(guò)了待處理財(cái)產(chǎn)損溢再進(jìn)資產(chǎn)處置費(fèi)用,為什么呢?
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2021 05/30 19:01
因?yàn)榈诙}有說(shuō)經(jīng)批準(zhǔn),先計(jì)入待處理財(cái)產(chǎn)損益
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