问题已解决
固定資產(chǎn)原值247400, 已提折舊191537.08元, 凈值55862.92元 現(xiàn)協(xié)商用此固定資產(chǎn)償還其他應(yīng)付款56000元,會(huì)計(jì)分錄如何做。



借:固定資產(chǎn)清理?55862.92
? ? ? 累計(jì)折舊191537.08
貸:固定資產(chǎn)247400
借:銀行存款?56000
貸:固定資產(chǎn)清理 49557.52
? ? ? 應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)6442.48
借:營(yíng)業(yè)外支出 6305.40
貸:固定資產(chǎn)清理? 6305.40
2022 01/16 22:09

84785017 

2022 01/16 22:15
增值稅稅率是按多少計(jì)算的?

家權(quán)老師 

2022 01/16 22:16
一般納稅人13%,小規(guī)?,F(xiàn)在是1%

84785017 

2022 01/16 22:16
忘了說(shuō)明我是小規(guī)模納稅人

家權(quán)老師 

2022 01/16 22:19
你自己按小規(guī)模計(jì)算就是了哈

84785017 

2022 01/16 22:40
再想問(wèn)下小規(guī)模納稅人用庫(kù)存商品5800元,銷售價(jià)6400元發(fā)職工福利工資,會(huì)計(jì)分錄處理

家權(quán)老師 

2022 01/17 09:04
外購(gòu)的不視同銷售,
借:管理費(fèi)用-福利費(fèi)
貸:庫(kù)存商品

84785017 

2022 01/17 09:13
是按庫(kù)存成本記入福利費(fèi),還是按銷售價(jià)記入

家權(quán)老師 

2022 01/17 09:17
按成本計(jì)入福利費(fèi)的哈
