某企业出售一台旧设备，原价为23万元,已计提折旧5万元。出售该设备开具的增值税专用发票上注明的价款为20万元，增值税税额为2.6万元，发生的清理费用为1.5万元，不考虑其他因素，该企业处置设备应确认的净收益为（ ）万元。</p>
- A -2.1
- B 0.5
- C 20
- D 2
正确答案：B 参考解析：
<p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">这道题考查的主要是识别企业处置设备的账务处理。</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：固定资产清理<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>18</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> 累计折旧<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>5</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> 贷：固定资产<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>23</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：银行存款/应收账款<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>22.6</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> 贷：固定资产清理<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>20</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> 应交税费—应交增值税（销项税额）<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>2.6</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：固定资产清理<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>1.5</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> 贷：银行存款<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>1.5</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：固定资产清理<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>0.5</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> 贷：资产处置损益<span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"> </span>0.5</span></p><p><br/></p>
