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专业处理工厂库存废设备收购厂商（服务热线18950070107）回收工业设备,电缆,电梯、电动机、机床,及各种闲置积压物资。固定资产清理报废、毁损固定资产的残值变价收入和清理费用列入专用基金科目中的修购基金借：现金贷：专用基金-修购基金报废时，将累计折旧及固定资产原值转出，报废后不再计提折旧。报废时分录借固定资产清理累计折旧2 999.88贷：固定资产5 000如果报废资产售出收到现金等。
借库存现金 贷固定资产清理最后，将固定资产清理余额转入营业外支出：这个界定应该不太容易吧，而且对不同的行业，在不同的时期应该也是不完全一样的标准吧。不过听说全国库存折扣商品专业委员会正在积极拟定相关的标准，估计报商务部批准后，大家就有据可循了。他们的官方网站是：中国库存积压物资网借：营业外支出贷：固定资产清理上笔分录做完后，固定资产清理科目无余额。办公电器;电线电缆,废铜,潢铜,铝合金,不锈钢,铅,316不锈钢,焊锡,废旧电瓶,废旧蓄电池,钨钢、锌、锡.营业外支出（按库存对应的成本及不可抵扣的增值税进项税额，在减去过失人或保险公司等赔偿和残料价值后的余额）其它应收款（过失或保险等赔款和残料价值）贷：材料或库存商品（按实际成本）应交税金-应交增值税（进项转出）2.属于其它情况的借：管理费用（按库存对应的成本及不可抵扣的增值税进项税额，在减去过失人或保险公司等赔偿和残料价值后的余额）其它应收款贷：材料或库存商品（按实际成本）应交税金-应交增值税（进项转出）你这个折旧有小数位，是由于折算到月份时，除不尽而造成的尾差。按正常折旧，计提36个月以后，累计折旧应是3000元，净值2000元。事业单位固定资产报废，按减少固定资产的原值，借：固定基金贷：以后，不再就该固定资产做任何账务处理。因为已从账面结转掉回收报废物品 厦门工业废物收购站 厦门报废设备收购厂家。Liquidation of fixed assets scrapped, damage of fixed assets residual value bianjiashouru and clean-up costs included in the subjects of special fund in the repair and purchase funds borrowed: cash loan: Special Fund - repair fund to purchase 2, scrap, the cumulative depreciation and the original value of fixed assets transferred, scrapped after no provision for depreciation. Discard time record: Borrow: fixed assets cleaning 2 2_000.12 borrow: accumulated depreciation 2 2_999.88 loan: fixed assets 5 000 if retirement assets sold received cash: Borrow: cash loan: fixed assets the final clean-up, the fixed assets clean balance transferred to the operating expenses: this definition should not be too easy, and for different industries and in different periods should be is not exactly the same standard. But I heard that the national inventory discount commodity professional committee is actively drafting the relevant standards, estimates approved by the Ministry of Commerce, we have a follow. Their official website is: China inventory backlog material net loan: business foreign expenses Loans: fixed asset clean-up after the pen is done, fixed asset clean-up subjects no balance.
