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Accounting entries of second-hand equipment sold in restaurants
Value added tax.

VAT = selling price ÷( 1+3%)×2%

Debit: Liquidation of Fixed Assets 0

Cumulative Discount-Book Balance

Loan: fixed assets-original value of automobile

Debit: liquidation of fixed assets

Credit: Taxes payable-VAT

Debit: non-operating income

Loan: Liquidation of Fixed Assets-Balance

Remember to consider income tax and non-operating income.