会计问题: Double entry for disposal of fixed assets
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发布时间：2024-01-22 06:01
共1个回答
热心网友
时间：2024-03-31 05:04
更新1:
Fixed Assets Written-off 是属于那一类的Account? Assets, Liability or Expense?
,An account - Fixed Assets Written-off is to be created to highlight this issue.You should trfer the cost, the accumulated depreciation of it to this account even though the balance is zero. Moreover, if the pany is a limited pany, this 'write-off' with details has to be approved by the Board of Directors and recorded in the minutes of the meeting.,例如你的固定资产原值d100, 已fully depreciated, 即是accumulated depreciation 亦是d100
Dr. Accumulated depreciation-HKD100
Cr. Fixed asset - cost HKD100,
