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1企业处置固定资产时,应如何进行会计处理?根据《企业会计准则第4号——固定资产》(财会〔2006〕3号)第二十三条规定“:企业出售、转让、报废固定资产或发生固定资产毁损,应当将处置收入扣除账面价值和相关税费后的金额计入当期损益。固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。固定资产盘亏造成的损失,应当计入当期损益。”
1 How to deal with the accounting treatment when the fixed asset is disposed by the enterprise? According to Article 23 of the Accounting Standard for Business Enterprises No. 4 - Fixed Assets (Cai Kuo [2006] No.3) “: Sale, transfer, scrapped If the assets or the fixed assets are damaged, the amount of the disposal income after deducting the book value and related taxes and fees shall be included in the current profits and losses.The book value of the fixed assets is the deduction of the accumulated depreciation and accumulated depreciation from the cost of the fixed assets. Loss caused by losses should be included in the current profit and loss. ”