2012中级财务会计英文版课件第七章-资产FA07Plant_Assets.ppt

* * * * * * 19 PowerPoint Slides * * * 22 PowerPoint Slides * * * * * * * * * * * * * * * * * * 24 Equipment which cost $10,000 on 1/1/2002 is sold on 9/30/2005 for $5,000. It has been depreciated on a straight-line basis over its 10 years’ estimated useful life. There is no residual value. Record the sale. Cash 5,000 Accumulated Depreciation 3,750 Loss on disposal of Equipment 1,250 (or: Loss of Sale of Equipment 1,250) Equipment 10,000 Sometimes an asset’s service is terminated through some type of involuntary conversion such as fire, flood, theft, or condemnation. Companies report the difference between the amount recovered (e.g., from a condemnation award or insurance recovery), if any, and the asset’s book value as a gain or loss. They treat these gains or losses like any other type of disposition. Involuntary Conversion If a company scraps or abandons an asset without any cash recovery, it recognizes a loss equal to the asset’s book value. If scrap value exists, the gain or loss that occurs is the difference between the asset’s scrap value and its book value. If an asset still can be used even though it is fully depreciated, it may be kept on the books at historical cost less depreciation. Miscellaneous Problems 固定资产处置 固定资产处置是指由于各种原因使企业固定资产退出生产经营过程所做的处理活动。包括固定资产出售、报废、毁损、盘亏等。 1、固定资产出售、报废或毁损通过“固定资产清理”账户核算。 2、固定资产盘亏通过“待处理财产损溢——待处理固定资产损溢”账户核算。 ? 因出售、报废、毁损而转入清理的固定资产净值。 ? 清理中发生的清理费用及营业税 ? 转入“营业外收入”的清理净收益 ? 收回出售价款和残料等变价收入以及由保险公司、过失人赔偿的损失。 ? 转入“营业外支出”的清理净损失。 固定资产清理 （一）固定资产出售、报废、毁损 1、注销固定资产账面价值 Dr：固定资产清理 累计折旧 固定资产减值准备 Cr：固定资产 2、发生的清理费用及其他相关税费 Dr：固定资产清理 Cr：银行存款 应交税费——应交营业税 3、取得出售收入或残料入库 Dr：银行存款/原材料 Cr：固定资产清理 4、追究个人责任或保险公司赔偿 Dr：其他应收款——XX责任人（或XX保险公司） Cr：固定资产清理 6、结转清理净收益 Dr：固定资产清理 Cr：管理费用（筹建期间） 营业外收入——处置非流动资产利得（生产经 营期间） 5、结转清理净损失 Dr：