问题已解决
老師,制造業(yè)以舊換新一臺電腦,新電腦3000元,舊電腦200,后我司支付2800元購買,這種怎么開票跟賬務處理?



你好,你之前的那個電腦是買進的時候就做了費用,是嗎?
01/16 14:14

fen343427153 

01/16 14:15
舊電腦入了固定資產(chǎn)的進項并已抵扣

宋生老師 

01/16 14:16
你好,,這樣子的話你要做固定資產(chǎn)清理。

宋生老師 

01/16 14:16
借:固定資產(chǎn)清理
累計折舊
貸:固定資產(chǎn)
2.發(fā)生的清理費用
借:固定資產(chǎn)清理
貸:銀行存款
3.出售收入、殘料等的處理
借:應收賬款等
貸:固定資產(chǎn)清理
應交稅費——應交增值稅(銷項稅額)
然后再借固定資產(chǎn)3000。貸應收賬款200,銀行存款2800

fen343427153 

01/16 14:19
我司需要開200元的發(fā)票給對方嗎?

宋生老師 

01/16 14:20
你好,規(guī)范的做法是需要
