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【多选题】
某科研事业单位2017年发生固定资产相关的业务如下: (1)1月1日,购入需要安装的专业业务专用设备一台,该设备购买价格为40万元(不含税),购买该设备发生安装费用3万元,运杂费2万元,已用银行存款支付。为购买该专用设备发生购买人员差旅费用1万元。专用设备已于1月31日交付使用。 (2)5月31日,经批准对某大型设备进行报废拆除。该设备的账面余额为120万元,已计提折旧100万元。拆除该设备发生的清理费用3万元,用现金支付,取得废料收入5 000元,该款项已收存银行。 要求:根据上述资料回答下列问题: 5月31日,该事业单位下列会计处理中正确的是( )。A.
支付清理费用减少“专用基金——修购基金”
B.
残料收入冲减“待处置资产损溢”
C.
转入待处置资产时，应借记“待处置资产损溢”200 000元
D.
处置净收入计入营业外收入中
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D.
confusing; confusing
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