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230问答网 > 盘盈固定资产属于哪个会计科目的核算内容？

盘盈固定资产属于哪个会计科目的核算内容？

2025-03-16 05:10:12

推荐回答（3个）

回答1：

企业在财产清查中盘盈的固定资产，作为前期差错处理。
账务调整如下：
盘盈固定资产时：（按重置成本确定其入账价值）
借：固定资产
贷：以前年度损益调整
确定应缴纳的所得税时：
借：以前年度损益调整
贷：应交税费—应交所得税
结转为留存收益时：
借：以前年度损益调整
贷：盈余公积—法定盈余公积
利润分配—未分配利润

回答2：

计入以前年度损益调整！盘盈算是前期计量差错！

回答3：

应该先列入；
借：固定资产
贷：待处理财产损益-待处理固定资产盘盈

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