问题已解决
老師好,關(guān)于固定資產(chǎn)清理的賬務(wù)處理對嗎? 借:固定資產(chǎn)清理 累計折舊 貸:固定資產(chǎn) 借:庫存現(xiàn)金/其他應(yīng)收款 貸:固定資產(chǎn)清理
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增值稅沒有做
其他的正確的
然后固定資產(chǎn)清理有余額的需要結(jié)轉(zhuǎn)到營業(yè)外收支
2024 01/05 18:45
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2024 01/05 19:00
郭老師,虧了走“營業(yè)外支出”,賺了走“營業(yè)外收入”?
借:庫存現(xiàn)金/其他應(yīng)收款
營業(yè)外支出
貸:固定資產(chǎn)清理
應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)
營業(yè)外收入
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2024 01/05 19:01
借固定資產(chǎn)清理
累計折舊
貸固定資產(chǎn)
借銀行存款
貸固定資產(chǎn)清理應(yīng)交稅費,
然后把固定資產(chǎn)清理余額結(jié)轉(zhuǎn)到營業(yè)外收支
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2024 01/05 19:12
郭老師,假如固定資產(chǎn)原值1000,凈值200,累計折舊800,處置了100元,看下分錄對嗎?
借:固定資產(chǎn)清理200
累計折舊800
貸:固定資產(chǎn)1000
借:庫存現(xiàn)金100
貸:固定資產(chǎn)清理99
應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)1
借:營業(yè)外支出101
貸:固定資產(chǎn)清理101
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2024 01/05 19:18
對的是的,是這么做的
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2024 01/05 19:22
郭老師,請問因為固定資產(chǎn)清理形成的“營業(yè)外支出”可以直接在所得稅前扣除沖減利潤嗎?
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2024 01/05 19:29
你的固定資產(chǎn)有發(fā)票的可以
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2024 01/05 19:37
郭老師,這些固定資產(chǎn)都是有發(fā)票入賬的,就是有幾個固定資產(chǎn)本來按3年計提折舊,結(jié)果用了不到2年壞掉了,也就是沒有提足折舊,這樣也都清理掉了沒問題吧?
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2024 01/05 19:42
沒有問題的可以的
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2024 01/05 19:43
郭老師,做了固定資產(chǎn)清理后,還要按照固定資產(chǎn)清理的貸方金額繳納印花稅嗎?
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2024 01/05 19:43
是的,對的,需要這么做的
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2024 01/05 19:50
郭老師,請問:
1.個獨企業(yè)老板平時按月發(fā)放工資,在申報經(jīng)營所得時生計費6萬就不允許扣除了對吧?也就是說要么在工資薪金所得申報時扣除,要么在經(jīng)營所得申報時扣除,只能二選一?
2.做經(jīng)營所得匯繳時,原來計提的老板社保的單位部分也是需要做調(diào)增的對嗎?
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2024 01/05 19:53
第一個是的
第二個是的
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2024 01/05 20:03
郭老師,固定資產(chǎn)清理目前還沒有收到現(xiàn)金,計入了“其他應(yīng)收款”,現(xiàn)在就?做增值稅的計提嗎?我的意思是等到收到款后,再做計提申報可以嗎?
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2024 01/05 20:03
對的
銷售出去就做應(yīng)交稅費。
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2024 01/05 20:11
嗯嗯好的郭老師,中藥品正常的霉爛變質(zhì)損耗,所得稅前可以扣除吧?
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2024 01/05 20:49
不是非正常損失的可以
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2024 01/05 21:22
郭老師,中藥品應(yīng)該是有合理的損耗率吧?損耗率比例是多少?只要是在合理損耗內(nèi)就可以稅前扣除對吧?
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2024 01/05 21:25
你好,一般在2%到3%之間的
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