请问把店卖掉，要怎么进账?

玉莹

请问把店卖掉，要怎么进账?是属于profit & loss 还是balance sheet?

tana067

Dt (1) Accum Depreciation (reverse ur shophouse accum depreciation-Balance sheet item)     
Dt (2)Bank (Money you received from sales-Balance sheet item)   
Dt Loss on Disposal (If 3>1+2) -Profit and loss item
Cr (3)Fixed Asset-Shop house (reverse ur fixed asset-balance sheet item)
Cr Gain on Disposal (If 3<1+2)-Profit and loss item

Pls provide relevant document to your tax agent also to adjust for building allowances if your shophouse is qualifying expenditure.

玉莹

谢谢你