某公司出售专用设备一台，取得价款30万元(不考虑增值税），发生清理费用5万元（不考虑增值税），该设备的账面价值22万元，不考虑其他因素。下列各项中，关于此项交易净损益会计处理结果表述正确的是（　　）。</p>

<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;">企业处置固定资产的账务处理为：</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：固定资产清理&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;22</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">&nbsp; &nbsp; 贷：固定资产&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;22</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：固定资产清理&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 5</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">&nbsp; &nbsp; 贷：银行存款&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 5</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：银行存款&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;30</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">&nbsp; &nbsp; 贷：固定资产清理&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;30</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">借：固定资产清理&nbsp; &nbsp; &nbsp; &nbsp;(30-22-5)3</span></p><p><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;">&nbsp; &nbsp; 贷：资产处置损益&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 3</span></p><p><br/></p>