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中级会计学习笔记-固定资产清理

  • 2026-03-24 10:11:22
中级会计学习笔记-固定资产清理
点赞关注||召唤锦鲤
好记性不如烂笔头，一定要记得固定资产清理这个科目。
借：固定资产清理
      累计折旧
      固定资产减值准备
贷：固定资产
不知道是在借方，看固定资产在哪里，清理前固定资产在借方，清理后，自然要转到贷方抵消。
借：固定资产清理
      应交税费——应交增值税（进项税额）
贷：银行存款
借：银行存款
       原材料
贷：固定资产清理
      应交税费——（销项税额）
保险公司就过失人赔偿
借：其他应收款
贷：固定资产清理
借：银行存款
贷：固定资产清理
      应交税费——（销项税额）
借：营业外支出
贷：固定资产清理
借：固定资产清理
贷：营业外收入
借：固定资产清理
贷：资产处置损益
或者
借：资产处置损益
贷：固定资产清理
--end--
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  1. CONNECT:[ UseTime:0.001171s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001707s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000682s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000672s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001265s ]
  6. SELECT * FROM `set` [ RunTime:0.001555s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001593s ]
  8. SELECT * FROM `article` WHERE `id` = 477070 LIMIT 1 [ RunTime:0.031485s ]
  9. UPDATE `article` SET `lasttime` = 1774424080 WHERE `id` = 477070 [ RunTime:0.005166s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000617s ]
  11. SELECT * FROM `article` WHERE `id` < 477070 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001001s ]
  12. SELECT * FROM `article` WHERE `id` > 477070 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001880s ]
  13. SELECT * FROM `article` WHERE `id` < 477070 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.006269s ]
  14. SELECT * FROM `article` WHERE `id` < 477070 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.027417s ]
  15. SELECT * FROM `article` WHERE `id` < 477070 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.029596s ]
0.231323s