1. 我记得disposal of fixed assets已经简略既double entry系咁: 如果赚钱: dr: cash/account receivable dr: pro. for dep. Cr: Profit & Loss cr: fixed assets 如果卖fixed assets蚀钱: (即系 book value>cash/account receivable received from disposal) dr: cash/account receivable dr: pro...
Fixed assets, also known as Property, Plant and Equipment, are tangible assets held by an entity for the production or supply of goods and services, for rentals to others, or for administrative purposes. These assets are expected to be used for more than one accounting period. Fixed assets ...
固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for producti...
Accounting for Disposal of Fixed Assets Asset disposal requires that the asset be removed from the balance sheet. Disposal indicates that the asset will yield no further benefits. Depending on the value of the asset, a company may need to record gain or loss for the reporting period during ...
各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets ...
Accounting for the value of fixed assets upon sale The disposal of the fixed assets is carried out in different ways, most often through the sale. It requires paperwork on the transfer of the object. This is usually an act or an invoice, but the contract may include other documents. At ...
14.Tax Accounting Treatment for Disposal of Fixed Assets;固定资产清理时有关税金的会计处理 15.Comparison of Accountancy Settlement and Tax Settlement in Investment of Ownership in China;我国股权投资会计处理与税务处理的比较 16.Differences between accounting practice and taxation practice on special events;...
各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets ...
Accounting treatment for the valuation of fixed assets; Application of Companies Act of 1985; Financial impact of assets revaluation; Accounting standards for depreciation and disposal of assets; Remedies for distortion of financial performan...
Reciprocal financing.Disposals of fixed assets. Patent royalties.Capital asset contributions. The elimination of reciprocal transactions(or intercos) is theoretically straightforward as the amount identified as a receivable in the accounts of one company within the group is treated as a debt in the acc...