<div class="answer-item clearfix" data-v-9cc1a484> <div class="item-content" data-v-9cc1a484><div class="top clearfix" data-v-9cc1a484><div class="top-ttxt" data-v-9cc1a484><div class="name fl" data-v-9cc1a484>小敏敏老师</div> <div class="icon fl" data-v-9cc1a484>金牌答疑老师</div></div> <div class="top-fdBtnCon" data-v-9cc1a484><div class="btnBox fl" data-v-9cc1a484></div> <div class="btnBox fl" data-v-9cc1a484><a target="_blank" href="//www.chinaacc.com/zhibojiaoliu/" class="btnBox-btn" data-v-9cc1a484>免费直播</div></div></div> <div data-v-9cc1a484><div class="question-content" data-v-9cc1a484>你好，请稍等，稍后发。</div> <div class="question-date clearfix" data-v-9cc1a484><div class="time fl" data-v-9cc1a484>2025 03/31 20:55</div></div> <div class="question-ask-list" data-v-9cc1a484><div class="ask-list-item" data-v-9cc1a484><div class="list-item-title clearfix" data-v-9cc1a484> <div class="fl detail" data-v-9cc1a484><div class="name" data-v-9cc1a484><span data-v-9cc1a484>小敏敏老师</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt data-v-9cc1a484></div> <div class="date" data-v-9cc1a484>2025 03/31 20:58</div></div></div> <div class="list-item-content" data-v-9cc1a484>（1）借：固定资产81
应交税费-应交增值税（进项税额）10.49
贷：银行存款91.49</div> </div></div><div class="question-ask-list" data-v-9cc1a484><div class="ask-list-item" data-v-9cc1a484><div class="list-item-title clearfix" data-v-9cc1a484> <div class="fl detail" data-v-9cc1a484><div class="name" data-v-9cc1a484><span data-v-9cc1a484>小敏敏老师</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt data-v-9cc1a484></div> <div class="date" data-v-9cc1a484>2025 03/31 20:59</div></div></div> <div class="list-item-content" data-v-9cc1a484>（2）借：管理费用2.5
应交税费-应交增值税（进项税额）0.26
贷：原材料0.5
银行存款2.26</div> </div></div><div class="question-ask-list" data-v-9cc1a484><div class="ask-list-item" data-v-9cc1a484><div class="list-item-title clearfix" data-v-9cc1a484> <div class="fl detail" data-v-9cc1a484><div class="name" data-v-9cc1a484><span data-v-9cc1a484>小敏敏老师</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt data-v-9cc1a484></div> <div class="date" data-v-9cc1a484>2025 03/31 21:04</div></div></div> <div class="list-item-content" data-v-9cc1a484>（3）2021年末计提减值前固定资产账面价值=81-81×（1-0.05）/10=73.305
可收回金额50，计提减值准备73.305-50=23.305
计提减值准备后账面价值为50。</div> </div></div><div class="question-ask-list" data-v-9cc1a484><div class="ask-list-item" data-v-9cc1a484><div class="list-item-title clearfix" data-v-9cc1a484> <div class="fl detail" data-v-9cc1a484><div class="name" data-v-9cc1a484><span data-v-9cc1a484>小敏敏老师</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt data-v-9cc1a484></div> <div class="date" data-v-9cc1a484>2025 03/31 21:13</div></div></div> <div class="list-item-content" data-v-9cc1a484>（4）2022年计提折旧=50×（1-0.05）×9/12÷（10-1）=3.96
借：管理费用3.96
贷：累计折旧3.96
固定资产毁损
借：固定资产清理46.04
固定资产减值准备23.305
累计折旧11.655
贷：固定资产81
借：银行存款1.13
贷：固定资产清理1
贷：应交税费-应交增值税（销项税额）0.13
借：营业外支出45.04
贷：固定资产清理45.04
2022年利润总额减少45.04+3.96=49</div> </div></div></div> </div></div>
