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guan yu chu shou wu xing zi chan zhang wu chu li de yi dian kan fa
Author(s): 
Pages: 53-54
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  营业外收入资产清理营业外支出账面余额资产损失资产出售借记账务处理方法贷记企业会计;
Abstract: 《企业会计准则——无形资产》(以下简称《准则》)中规定:企业出售无形资产,按实际取得的转让收入,借记“银行存款”等科目,按该项无形资产已计提的减值准备,借记“无形资产减值准备”科目,按无形资产的账面余额,贷记“无形资产”科目,按应支付的相关税费,贷记“银行存款”、“应交税金”等科目,按其差额,贷记“营业外收入——出售无形资产收益”科目或借记“营业外支出——出售无形资产损失”科目。根据现行《准则》的规定,企业出售无形资产,如果在发生相关税费的同时能够取得转让收入或者只有当相关税费的发生与转让收入的取得完全同步时,收入与税费的差额才可能顺利计入当期损益。但在实际工作中,经常存在价款的取得与相关税费
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