固定资产清理会计分录

固定资产清理会计分录 固定资产的清理是指固定资产的报废和出售,以及因各种不可抗力的自然灾害而遭到损坏和损失的固定资产所进行的清理工作。 “固定资产清理”是资产类账户,用来核算企业因出售、报废和毁损等原因转入清理的固定资产净值以及在清理过程中所发生的清理费用和清理收入。借方登记固定资产转入清理的净值和清理过程中发生的费用及清理完毕后净收益转入“营业外收入”帐户的数额,贷方登记收回出售固定资产的价款、残料价值和变价收入及清理完毕后净损失转入“营业外支出”帐户的数额,其借方余额表示清理后的净收益,贷方余额表示清理后的净损失,清理完毕后应将其贷方或借方余额转入“营业外收入”或“营业外支出”账户。 “固定资产清理”账户应按被清理的固定资产设置明细账。 固定资产清理的核算程序 ,1,出售、报废和毁损的固定资产转入清理时, 借,固定资产清理 ,转入清理的固定资产帐面价值, 累计折旧 ,已计提的折旧, 固定资产减值准备 ,已计提的减值准备, 贷,固定资产 ,固定资产的帐面原价, ,2,发生清理费用时, 借,固定资产清理 贷,银行存款 ,3,计算交纳营业税时,企业销售房屋、建筑物等不动产,按照税法的有关,应按其销售额计算交纳营业税, 借,固定资产清理 贷,应交税金——应交营业税 orientation of enterprise and business investment trends and investment, active-site describes the city's resources and foreign investment policies, projects, thematic investment and go investment methods, some strings for economic construction in Pingliang. Zhejiang entrepreneurs Association, Gansu province has coordinated relevant merchants to the city many times, such as field trips. Total 16 assist in securing project, seek State investment of 7.64 million Yuan. Three are Windows role to play, in terms of promotion and information services to a new level. The two foreign offices, is an important window for municipal governments in Beijing and Lanzhou, broad market space and good communication networks for their mining resources, promote awareness of Pingliang provides a broad stage. Liaison Office in Beijing and around the annual priorities, strengthen cooperation with relevant State departments, institutions and Pingliang contact who staff in Beijing, expanding information channels, focus on collecting and sorting with dynamic, advanced, authenticity, universality and practicality of a variety of information, using modern Office means the establishment of archives information network, and disseminated the information and news briefing. The blue Office with nostalgia for the link, relying on the building, active in Pingliang records celebrities worked in Pingliang and leaders at all levels of work, organized a "Fellowship of born in Pingliang in the blue people" activities such as LAN Pingliang in the subjects of ,4,收回出售固定资产的价款、残料价值和变价收入等时, 借,银行存款 原材料等 贷,固定资产清理 ,5,应由保险公司或过失人赔偿时, 借,其他应收款 贷,固定资产清理 ,6,固定资产清理后的净收益, 借,固定资产清理 贷,长期待摊费用 ,属于筹建期间, 营业外收入——处理固定资产净收益 ,属于生产经营期间, ,7,固定资产清理后的净损失, 借,长期待摊费用 ,属于筹建期间, 营业外支出——非常损失 ,属于生产经营期间由于自然灾害等非正常原因造成的损失, 营业外支出——处理固定资产净损失 ,属于生产经营期间正常的处理损失, 贷,固定资产清理 固定资产清理的示例 [例一] 某村通过清理资产,出售一台旧495机器,原值1200元,售价900元收到现金,495机器已提折旧800元。会计分录, ,1,先注销固定资产和折旧, 借,固定资产清理——495机器 400 orientation of enterprise and business investment trends and investment, active-site describes the city's resources and foreign investment policies, projects, thematic investment and go investment methods, some strings for economic construction in Pingliang. Zhejiang entrepreneurs Association, Gansu province has coordinated relevant merchants to the city many times, such as field trips. Total 16 assist in securing project, seek State investment of 7.64 million Yuan. Three are Windows role to play, in terms of promotion and information services to a new level. The two foreign offices, is an important window for municipal governments in Beijing and Lanzhou, broad market space and good communication networks for their mining resources, promote awareness of Pingliang provides a broad stage. Liaison Office in Beijing and around the annual priorities, strengthen cooperation with relevant State departments, institutions and Pingliang contact who staff in Beijing, expanding information channels, focus on collecting and sorting with dynamic, advanced, authenticity, universality and practicality of a variety of information, using modern Office means the establishment of archives information network, and disseminated the information and news briefing. The blue Office with nostalgia for the link, relying on the building, active in Pingliang records celebrities worked in Pingliang and leaders at all levels of work, organized a "Fellowship of born in Pingliang in the blue people" activities such as LAN Pingliang in the subjects of 累计折旧 800 贷,固定资产 1200 ,2,收回价款, 借,现金 900 1 h+ u* P1 m+ n0 H% z s 贷,固定资产清理——495机器 900 1 G2 G7 r4 {( E( d- o ,3,结转净收益, 借,固定资产清理——495机器 500 贷,其它收入 500 [例二] 某村因火灾烧毁仓库一座,原值52000元,已提折旧22000元,保险公司赔偿15000元通过银行已支付。清理残料变卖收入现金1100元,以现金开支清理费1300元。经批准,转入递延资产处理,分4年摊销。资产会计分录, ,1,先注销固定资产和折旧, 借,固定资产清理——仓库 30000 累计折旧22000 贷,固定资产—— 仓库 52000 ,2,支付清理费用, 借,固定资产清理——仓库 1300 贷,现金 1300 ,3,保险公司赔偿, 借,银行存款 15000 贷,固定资产清理——仓库 15000 ,4,残料变卖收入, 借,现金 1100 贷,固定资产清理——仓库 1100 ,5,结转净损失,30000+1300-15000-1100, 借,其他资产—— 递延资产 15200 贷,固定资产清理——仓库 15200 ,6,结转当年摊销数,15200/4, 借,其他支出 3800 贷,其他资产—— orientation of enterprise and business investment trends and investment, active-site describes the city's resources and foreign investment policies, projects, thematic investment and go investment methods, some strings for economic construction in Pingliang. Zhejiang entrepreneurs Association, Gansu province has coordinated relevant merchants to the city many times, such as field trips. Total 16 assist in securing project, seek State investment of 7.64 million Yuan. Three are Windows role to play, in terms of promotion and information services to a new level. The two foreign offices, is an important window for municipal governments in Beijing and Lanzhou, broad market space and good communication networks for their mining resources, promote awareness of Pingliang provides a broad stage. Liaison Office in Beijing and around the annual priorities, strengthen cooperation with relevant State departments, institutions and Pingliang contact who staff in Beijing, expanding information channels, focus on collecting and sorting with dynamic, advanced, authenticity, universality and practicality of a variety of information, using modern Office means the establishment of archives information network, and disseminated the information and news briefing. The blue Office with nostalgia for the link, relying on the building, active in Pingliang records celebrities worked in Pingliang and leaders at all levels of work, organized a "Fellowship of born in Pingliang in the blue people" activities such as LAN Pingliang in the subjects of 递延资产 3800 [例三] 某村因多日的阴雨天气,导致办公室房顶塌陷,经过抢修支付砖瓦、水泥、木料等建筑材料费共计12000元,劳务费2000元,款从银行支付。经过村民理财小组讨论通过,决定分4年摊销。会计分录, ,1,支出时, 借,其他资产—— 递延资产 14000 贷,银行存款 14000 ,2,分年摊销时, 借,管理费用 3500 贷,其他资产—— 递延资产 固定资产清理的会计处理, 一、本科目核算企业因出售、报废和毁损、对外投资、非货币性资产交换、债务重组等原因转入清理的固定资产价值以及在清理过程中所发生的清理费用和清理收入等。 二、本科目应当按照被清理的固定资产项目进行明细核算。 三、固定资产清理的主要账务处理 ,一,企业因出售、转让、报废和毁损、对外投资、融资租赁、非货币性资产交换、债务重组等处置固定资产,按该项固定资产账面净额,借记本科目,按已计提的累计折旧,借记“累计折旧”科目,原已计提减值准备的,借记“固定资产减值准备”科目,按其账面余额,贷记“固定资产”科目。 ,二,清理过程中发生的其他费用以及应支付的相关税费,借记本科目,贷记“银行存款”、“应交税费——应交营业税”等科目。收回出售固定资产的价款、残料价值和变价收入等,借记“银行存款”、“原材料”等科目,贷记本科目。应由保险公司或过失人赔偿的损失,借记“其他应收款”等科目,贷记本科目。 ,三,固定资产清理完成后,本科目的借方余额,属于筹建期间的,借记“管理费用”科目,贷记本科目,属于生产经营期间由于自然灾害等非正常原因造成的损失,借记“营业外支出——非常损失”科目,贷记本科目,属于生产经营期间正常的处理损失,orientation of enterprise and business investment trends and investment, active-site describes the city's resources and foreign investment policies, projects, thematic investment and go investment methods, some strings for economic construction in Pingliang. Zhejiang entrepreneurs Association, Gansu province has coordinated relevant merchants to the city many times, such as field trips. Total 16 assist in securing project, seek State investment of 7.64 million Yuan. Three are Windows role to play, in terms of promotion and information services to a new level. The two foreign offices, is an important window for municipal governments in Beijing and Lanzhou, broad market space and good communication networks for their mining resources, promote awareness of Pingliang provides a broad stage. Liaison Office in Beijing and around the annual priorities, strengthen cooperation with relevant State departments, institutions and Pingliang contact who staff in Beijing, expanding information channels, focus on collecting and sorting with dynamic, advanced, authenticity, universality and practicality of a variety of information, using modern Office means the establishment of archives information network, and disseminated the information and news briefing. The blue Office with nostalgia for the link, relying on the building, active in Pingliang records celebrities worked in Pingliang and leaders at all levels of work, organized a "Fellowship of born in Pingliang in the blue people" activities such as LAN Pingliang in the subjects of 借记“营业外支出——处置非流动资产损失”科目,贷记本科目。 固定资产清理完成后,本科目的贷方余额,属于筹建期间的,借记本科目,贷记“管理 费用”科目,属于生产经营期间的,借记本科目,贷记“营业外收入——处置非流动资产 利得”科目。 四、本科目期末余额,反映企业尚未清理完毕固定资产的价值以及清理净损益(清理收 入减去清理费用)。 orientation of enterprise and business investment trends and investment, active-site describes the city's resources and foreign investment policies, projects, thematic investment and go investment methods, some strings for economic construction in Pingliang. Zhejiang entrepreneurs Association, Gansu province has coordinated relevant merchants to the city many times, such as field trips. Total 16 assist in securing project, seek State investment of 7.64 million Yuan. Three are Windows role to play, in terms of promotion and information services to a new level. The two foreign offices, is an important window for municipal governments in Beijing and Lanzhou, broad market space and good communication networks for their mining resources, promote awareness of Pingliang provides a broad stage. Liaison Office in Beijing and around the annual priorities, strengthen cooperation with relevant State departments, institutions and Pingliang contact who staff in Beijing, expanding information channels, focus on collecting and sorting with dynamic, advanced, authenticity, universality and practicality of a variety of information, using modern Office means the establishment of archives information network, and disseminated the information and news briefing. The blue Office with nostalgia for the link, relying on the building, active in Pingliang records celebrities worked in Pingliang and leaders at all levels of work, organized a "Fellowship of born in Pingliang in the blue people" activities such as LAN Pingliang in the subjects of