Cr. Gain on Sale of Assets : 100000
DR. A/R 100000
然後呢????? 請各位高手邦忙一下 with many many thanks!!!!!!!!
更新1:
10萬文萬左俾人, 但仲未收到錢
變賣資產如何入賬!!
2009-02-19 9:32 pm
公司買左一部機器HKD300000- , 己折舊 200,000, 現用HKD100000賣給別人, 請問應怎麼入賬??
Cr. Gain on Sale of Assets : 100000
DR. A/R 100000
然後呢????? 請各位高手邦忙一下 with many many thanks!!!!!!!!
Cr. Gain on Sale of Assets : 100000
DR. A/R 100000
然後呢????? 請各位高手邦忙一下 with many many thanks!!!!!!!!
回答 (3)
2009-02-20 7:06 am
✔ 最佳答案
你的機器凈值=300,000-200,000=100,000,而出售的價錢咁啱=100,000,所以本次交易係冇賺蝕.入帳如下:
Dr. Other Receivable 100,000
Dr. Provision for Depreciation 200,000
Cr. Fixed Assets- Machinery HKD300,000
等收到錢時：
Dr Bank 100,000
Cr Other Receivable 100,000
2009-02-19 9:38 pm
賣給別人, 別人還未付錢
2009-02-19 9:35 pm
Dr. Bank / Cash HKD100,000.00
Dr. Provision for Depreciation HKD200,000.00
Cr. Machinery HKD300,000.00
Dr. Provision for Depreciation HKD200,000.00
Cr. Machinery HKD300,000.00
收錄日期: 2021-04-19 13:33:33
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20090219000051KK00569