Question

ООО «Луч» списывает морально устаревший станок первоначальной стоимостью – 10000руб., сумма начисленной амортизации на момент списания составляет -7500 руб. Затраты на демонтаж составили – 1000 руб. (оплата труда рабочим и страховые взносы). От демонтажа станка получен металлолом на сумму 500 руб. Определите финансовый результат и отразите бухгалтерскими проводками вышеуказанные операции.

Answer 1

Ответ:

10000+7500-1000+500=17000

Объяснение:

Вышеуказанные операции:

+7500 начислили

-1000 потратили на демонтаж

+500 за металлолом

Answer 2

Calculation of Financial Result

To determine the financial result of the operations described, we need to calculate the difference between the initial cost of the machine, the accumulated depreciation, the costs of dismantling, and the proceeds from selling the scrap metal.

The initial cost of the machine is -10,000 rubles. The accumulated depreciation at the time of disposal is -7,500 rubles. The dismantling costs amount to -1,000 rubles. The proceeds from selling the scrap metal are +500 rubles.

To calculate the financial result, we need to subtract the accumulated depreciation and the dismantling costs from the initial cost, and then add the proceeds from selling the scrap metal:

Financial Result = Initial Cost - Accumulated Depreciation - Dismantling Costs + Proceeds from Scrap Metal

Financial Result = -10,000 rubles - (-7,500 rubles) - 1,000 rubles + 500 rubles

Financial Result = -10,000 rubles + 7,500 rubles - 1,000 rubles + 500 rubles

Financial Result = -3,000 rubles

Therefore, the financial result of the operations is -3,000 rubles.

Accounting Entries

To reflect the above operations in the accounting records, we need to make the following journal entries:

1. To record the disposal of the machine: - Debit Accumulated Depreciation: 7,500 rubles - Debit Dismantling Costs: 1,000 rubles - Credit Machine: 10,000 rubles

2. To record the proceeds from selling the scrap metal: - Debit Cash (or Bank): 500 rubles - Credit Scrap Metal Sales: 500 rubles

Please note that the specific accounts used may vary depending on the company's chart of accounts and accounting policies. It is recommended to consult with an accountant or refer to the company's accounting guidelines for accurate recording of these transactions.

I hope this helps! Let me know if you have any further questions.