Suppose that the accumulated depreciation of your old equipment is 20,000 yuan, deal with the old equipment first.

Debit: 30,000 yuan of fixed assets was cleared.

Accumulated depreciation is 20000 pounds.

Loan: 50,000 yuan for fixed assets.

New equipment is accounted for, because I don't know to what extent your depreciation is mentioned, so I don't know whether it is a loss or a profit, assuming it is a loss.

Debit: Fixed assets of 25,000 yuan.

Non-operating expenses 5000

Loan: 30,000 yuan of fixed assets were cleared.

Old equipment shall be disposed of as scrapped. If there is any loss, it can be deducted before income tax after approval by the tax bureau.

If it is for profit, it is the lender of non-operating income.