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【多选题】
某企业有一台设备使用期满不能继续使用 , 决定予以报废。该设备 100 000 元 , 已提折旧 95 000 元。在清理过程中 , 以银行存款支付清理费用 3 000 元 , 残料变价收入 4 000 元已存入银行,以下说法正确的有( )。
A.
prefix="o" ns="urn:schemas-microsoft-com:office:office" ?xml:namespace> 固定资产报废时转入 固定资产清理 5 000元。
B.
清理变价收入计入固定资产清理贷方7000元。
C.
固定资产清理后转入“ 营业外收入 — 处置固定资产净损失” 4 000。 prefix="o" ns="urn:schemas-microsoft-com:office:office" ?xml:namespace>
D.
固定资产清理后转入“ 营业外支出 — 处置固定资产净损失” 4 000。 prefix="o" ns="urn:schemas-microsoft-com:office:office" ?xml:namespace>
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在产品全部成本中包括了一部分变动费用
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【判断题】南京的代表性的文物“辟邪”不属于镇墓兽。
A.
正确
B.
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