固定资产处置账务处理的常见问题

发布时间：2018-07-04 22:56

  本文选题：固定资产 + 处置　； 参考：《财会月刊》2013年01期

【摘要】：正本文以生产设备的出售和非正常损失为例来阐述处置固定资产按照简易办法征税的相关账务处理,并分析了常见问题。案例:甲公司是2008年12月31日以前未纳入扩大增值税抵扣范围试点的一般纳税人,2012年发生以下经济业务:(1)出售生产设备一台,价税合计120 640元,款项已收存银行。该设备于2008年1月购入,原购买时取得增值税
[Abstract]:Taking the sale of production equipment and abnormal losses as examples, this paper expounds the related accounting treatment of disposal of fixed assets in accordance with the simple method of taxation, and analyzes the common problems. Case: a company is the general taxpayer that did not include to expand VAT credit scope pilot before December 31, 2008, the following economic business occurred in 2012: (1) sell a production equipment, the total value tax is 120,640 yuan, the money has been deposited in the bank. The equipment was purchased in January 2008 and was purchased with a value added tax
【作者单位】： 湖北财税职业学院会计系;
【分类号】：F231.4
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本文编号：2097806