Debit: liquidation of fixed assets
accumulated depreciation
Loans: fixed assets
2. Accounting treatment of cleaning fee payment:
Borrow: clean up fixed assets?
Loans: bank deposits
3. Accounting treatment of sales and VAT accrual (if simple taxation is satisfied):
Borrow: Bank deposit?
Loan: liquidation of fixed assets
Tax payable-simple tax calculation
4. Accounting treatment of adding value-added tax:
Borrow: clean up fixed assets?
Loan: Taxes payable-Surcharge
5. Accounting treatment of 2% reduction of VAT and 1% reduction:
Borrow: Taxes payable-Simple tax calculation?
Loan: Non-operating income tax relief
6. Accounting treatment of enterprises paying 0.05% stamp duty on fixed assets:
Borrow: clean up fixed assets?
Loan: Taxes payable-stamp duty?
7, fixed assets cleaning results into profit and loss accounting treatment:
Debit: liquidation of fixed assets
Loan: income from asset disposal
or vice versa, Dallas to the auditorium
Extended data
Related applications:
A machine tool in the basic production workshop was scrapped, with the original price of 2 million yuan, depreciation of 1.80 million yuan, cleaning cost of 5,000 yuan and residual income of 8,000 yuan. Enterprises need to pay VAT 1360 yuan. All through bank deposits. Fixed assets have been cleared. Accounting treatment in the process of cleaning up fixed assets
Debit: 200,000 yuan of fixed assets was cleared.
Accumulated depreciation 1800000
Loan: 2,000,000 yuan in fixed assets.
Debit: fixed assets liquidation 5000.
Loan: 5000 yuan in the bank.
Borrow: Bank deposit? 9360
Borrow: 8,000 yuan for clearing fixed assets.
Taxes payable-VAT payable 1360
Debit: non-operating expenses-net loss from disposal of fixed assets 197000.
Loan: fixed assets settlement 197000
Baidu Encyclopedia-Fixed Assets Clearing