(485-5)/(8* 12)*9=45
Doctor: Cost/cost 45
CR: accumulated depreciation 45
On June 20 13, 5438+00 was scrapped, so the depreciation was accrued to June 5438+00, 2013 * *, and the depreciation amount was
(485-5)/(8* 12)* 10=50
Doctor: Cost/cost 50
CR: accumulated depreciation 50
DR: bank deposit-realized amount 10
Credit: Other Receivables-Insurance 30
Credit: accumulated depreciation 95
Credit: Liquidation of Fixed Assets 356.7
CR: fixed assets 485
CR: Taxable amount-VAT 1.7
CR: Bank deposit-clearing fee 5
Loan: non-operating expenses 356.7
CR: Liquidation of fixed assets 356.7
Therefore, when cleaning the equipment, the net value of the equipment is 485-45-50=390, the cleaning income is 10, the compensation is 300, the cleaning cost is 500, and the cleaning loss is 3.567 million yuan.
The impact on profit is depreciation+liquidation loss.
Expenses 50+ non-operating expenses 356.7 = 4.067 million.