会计问题，请你们帮帮忙。。。。

菩提树

公司,2011-买Fixed Asset $10,000
2011- 卖Fixed Asset $8,000 (有开Invoice给对方)
Dr.Debtor $8000 Cr.Sales $8000
Dr.Other Income $2000 Cr.Fixed Asset $10000

我是初学者，只懂基本的,请指教？

DesW

公司,2011-买Fixed Asset $10,000
2011- 卖Fixed Asset $8,000 (有开Invoice给对方)
Dr.Debtor $8000 Cr. ...
菩提树 发表于 24-5-2011 01:53 PM

1. Without Accumulated Depreciation
DR. Other Receivables (B/S) - RM8,000
DR. Loss on disposal of FA (P/L) - RM2,000
         CR. Fixed Assets (B/S) - RM10,000

2. With Accumulated Depreciation
DR. Cash in Hand/Cash at Bank/Other Receivables (B/S)
DR. Accumulated Depreciation (B/S)
DR./CR. Gain/(Loss) on disposal of FA
          CR. Fixed Assets (B/S)