Debit: fixed assets liquidation 900, loan: bank deposit 900.

Debit: bank deposit 1287000, loan: fixed assets settlement 1287000.

Debit: fixed assets liquidation 176 100, loan: non-operating income 176 100.

2. Debit: 2240 fixed assets, accumulated depreciation of 53760, and loan: 56000 fixed assets.

Debit: fixed assets liquidation 260, loan: bank deposit 260.

Borrow: raw materials 720, loan: fixed assets clearing 720.

Debit: non-operating expenses 1780, and loan: fixed assets liquidation 1780.

3. Debit: fixed assets cleared 47,000 yuan, accumulated depreciation 2 1 1,000 yuan, and loan: fixed assets 68,000 yuan.

Debit: fixed assets liquidation 500, loan: bank deposit 500.

Debit: 30,000 yuan in bank deposit, and loan: 30,000 yuan in fixed assets settlement.

Debit: bank deposit 800, loan: fixed assets liquidation 800.

Debit: non-operating expenses 16700, and loan: liquidation of fixed assets 16700.

Intermediate accounting professional technical knowledge:

1, intermediate accounting professional and technical qualifications to implement a unified national organization, unified examination time, unified examination outline, unified examination proposition, unified qualification standard examination system. Accounting professional and technical qualification examination, held once a year in principle. Those who take the intermediate accounting qualification examination must all pass the examination within two consecutive years. Anyone who is engaged in accounting work in state organs, social organizations, enterprises, institutions and other organizations and meets the registration requirements can apply for the exam. Those who pass the intermediate qualification examination of accounting professional technology will be awarded the certificate of accounting professional technology, which will be uniformly printed by the Ministry of Personnel and the Ministry of Finance. This certificate is valid nationwide. The employing unit may, according to the needs of the work and the principle of having both ability and political integrity, select the accounting personnel who have obtained the professional and technical qualifications of accounting.

2. Registration conditions for intermediate accounting titles. Persons who sign up for the accounting professional and technical qualification examination shall meet the following basic conditions: adhere to principles and have good professional ethics; Seriously implement the "Accounting Law of People's Republic of China (PRC)" and the unified national accounting system, as well as relevant financial laws, regulations and rules, and there is no serious violation of financial discipline; Perform your duties and love your job. A person who signs up for the intermediate qualification examination of accounting major and technology must meet one of the following conditions in addition to the above basic conditions: he has a college degree and has been engaged in accounting work for 5 years. Have a bachelor's degree or a bachelor's degree, and have been engaged in accounting for 4 years. Get the second bachelor's degree or postgraduate degree, and have been engaged in accounting work for 2 years. Master degree, engaged in accounting work 1 year. Have a doctorate. Pass the national unified examination and obtain intermediate qualifications in economics, statistics and auditing.