Whether fixed assets can be accounted for at the appraised value

If the newly purchased fixed assets are not invoiced, the accounting treatment can be carried out through the following four methods:

1. It is to make a profit on assets;

2. It is to find the company to issue invoices to the point;

3. Find an asset appraisal company for appraisal and process it through the provisional appraisal report;

4. Processed through the purchase contract.

In many cases, enterprises establish accounts in the process of production and operation, and their inventory and fixed assets may not have invoices in most cases. It can be recorded according to the inventory table prepared after the actual inventory.

However, in the following periods, due to the main business costs formed by these inventories, the costs and expenses formed by the depreciation of fixed assets are not recognized by tax, and tax adjustments should be made when the income tax is settled. If the fixed assets are initially invested by shareholders, finding the appraisal report at that time can also be regarded as a supporting evidence, which can be communicated with the tax department, and no tax adjustment will be made when the income tax is settled.

Fixed asset. It can be recorded on the basis of the assessed value.

If a newly established enterprise uses fixed assets as an investment, the appraised value shall be recorded in the accounts and the accounting entries shall be made.

For: Debit: Fixed assets.

Credit: paid-up capital.

The appraised value of fixed assets is greater than the registered capital.

part of the credit is credited to the capital reserve.

The accounting entries are:

Borrow: Fixed assets.

Credit: Capital Reserve.

If the newly purchased fixed assets are not invoiced, the accounting treatment can be carried out through the following four methods:

It is to make a profit on assets;

It is to find the company to issue an invoice to the point;

Find an asset appraisal company to conduct an appraisal and process it through a provisional valuation report;

Processed through the purchased contract.

Vantone Accounting Training:

Yes, the determination of the recorded value of fixed assets is as follows:

1. The purchased fixed assets shall be recorded according to the actual purchase price paid or the original book value of the sold unit (deducting the original installation cost), packaging fees, transportation and miscellaneous expenses and installation costs.

2. The fixed assets built by themselves shall be accounted for according to all the expenses actually incurred in the construction process. The interest on borrowings and related expenses of fixed assets incurred before the fixed assets have been delivered for use or put into use but the final accounts have not yet been completed, as well as the exchange differences of foreign currency borrowings, shall be included in the value of fixed assets; Interest and related expenses on borrowings incurred thereafter, as well as exchange differences in foreign currency borrowings, shall be included in profit or loss for the current period. Fixed assets that have been put into use but have not yet gone through the handover procedures can be recorded at the estimated value first, and then adjusted after the actual value is determined.

3. The fixed assets invested in by other units shall be recorded according to the appraisal confirmation or the ** agreed in the contract or agreement.

4. For the fixed assets leased by finance, the purchase price, transportation costs, insurance premiums, installation and commissioning fees and other expenses shall be recorded according to the lease agreement.

5. For fixed assets that are reconstructed or expanded on the basis of the original fixed assets, the original book price of the original fixed assets shall be subtracted from the variable income incurred in the process of reconstruction and expansion, plus the increased expenditure due to the reconstruction and expansion.

6. The value of the fixed assets to be donated shall be determined according to the market of similar assets or relevant vouchers. All expenses incurred when accepting the donation of fixed assets shall be included in the value of fixed assets.

7. The fixed assets with surplus shall be recorded at the full replacement value.

1. Fixed assets that have not obtained official invoices can be recorded according to receipts.

2. If an assessment is made:

1) The value-added part of the assessment shall be included in the "capital reserve" account.

2) The impairment part of the assessment shall be included in the "non-operating expenses" account.

3. If a newly established enterprise invests in fixed assets, the appraised value shall be recorded in the account, and the accounting entries shall be:

Borrow: Fixed assets.

Credit: paid-up capital.

4. The part of the appraised value of fixed assets greater than the registered capital shall be recorded in the capital reserve, and the accounting entries shall be:

Borrow: Fixed assets.

Credit: Capital Reserve.

Fixed assets are valued and recorded, and their accounting entries are simply written like this:

Borrow: Disposal of fixed assets.

Accumulated depreciation. Credit: Fixed Assets.

Borrow: Administrative expenses (manufacturing expenses, other operating expenses, etc.).

Credit: Accumulated depreciation.

I have a question: now our company has increased its capital with the assessed fixed assets of 900,000, and the paid-in capital has increased. However, the 900,000 includes 490,000 fixed assets (original value) that were originally recorded and depreciated, and 140,000 depreciation was provided during the period.

What should I do now?

Since it is a capital increase with fixed assets, it should be directly recorded with the appraised value of fixed assets.

Debit: Fixed assets 900000

Credit: Paid-up capital 900,000

As for the original value or accumulated depreciation of the original fixed assets, it should be accounted for by the investor, and it has nothing to do with you.

Fixed assets are valued and recorded, and their accounting entries are simply written like this:

Borrow: Disposal of fixed assets.

Accumulated depreciation. Credit: Fixed Assets.

Borrow: Administrative expenses (manufacturing expenses, other operating expenses, etc.).

Credit: Accumulated depreciation.

However, the state stipulates that the book value can be adjusted by appraising the value only in the following two situations:

First, in accordance with the provisions of the "Company Law", the assets of the enterprise shall be evaluated, and the original book value of the corresponding assets of the enterprise shall be adjusted according to the value confirmed by the asset appraisal;

The second is enterprise merger, that is, when purchasing all the equity of other enterprises, if the acquired enterprise retains its legal personality, the purchased enterprise shall adjust the book value of the relevant assets according to the value confirmed by the appraisal, and if the purchased enterprise loses its legal personality, the purchasing enterprise shall record the value of the assets of the purchased enterprise according to the value after the appraisal.

In the above two cases, the part of the appraised value of the fixed assets will increase the book value of the fixed assets accordingly, and the credit will be credited to the capital reserve account, and the accounting entries are:

Borrow: Fixed assets.

Credit: Capital Reserve.

If the assessment is taken into the account, the tax adjustment must be made when calculating the enterprise income tax, and the depreciation of the purchased assets without invoices cannot be deducted before the enterprise income tax.

In practice, according to the principle of substance over form, you can use the appraised value as the basis for accounting, but you need to make tax adjustments when filing tax returns.

Whether this thing is recorded in the account or not should not affect the question of cash on the books, unless your registered capital is false.

Seeing this, I think you are a false registration, the registered capital is paid in cash, and the fixed assets are purchased by industry and commerce, and the two should have nothing to do with each other. You look at the normal entries.

When investing, whether it is in cash or in a bank deposit, the debit must be a bank deposit, because you have to keep the money in a temporary account for inspection.

Borrow: Bank deposit.

Credit: paid-up capital.

When purchasing fixed assets.

Borrow: Fixed assets.

Credit: cash, bank deposits.

Thank you, teacher. The assessed fixed assets are greater than the book value of the book, do you pay taxes, thank you.

2. If an assessment is made:

1) The value-added part of the assessment shall be included in the "capital reserve" account. 2) The impairment part of the assessment shall be included in the "non-operating expenses" account.

3. If a newly established enterprise invests in fixed assets, the appraised value shall be recorded in the accounts, and the accounting entries shall be: borrow: fixed assets credit: paid-in capital.

4. The part of the appraised value of fixed assets greater than the registered capital is recorded in the capital reserve, and the accounting entries are: debit: fixed assets credit: capital reserve.

The question is a re-evaluation of the original asset.

Is it taxable to pay tax on the part of the increase in value than before.

Adjust the account accordingly, and the appraised value of fixed assets can be depreciated, but when calculating the taxable income.

No deductions. The scope of assets should include all assets including fixed assets, current assets, etc. of the enterprise. Adjusted according to the appraised price.

If the carrying amount of the relevant assets is consolidated and depreciation or amortization is accrued accordingly, the appraised value of the adjusted relevant asset account shall be appraised and valued.

part, which shall not be deducted in the calculation of taxable income. When the enterprise handles the annual tax return, it should calculate the relevant amount.

The information is attached to the in-charge tax authority for review.

You don't have to pay it.

Ask a good question, thank you, very professional, the assets after the profit need to pay corporate income tax, right.

Hello, are you satisfied with the answer I provided? If you have anything else you want to ask, you can say it, and I will try my best to answer it for you!

Ask a good question, let me be a teacher and senior in the future for long-term cooperation.

Summary. Dear, hello, the accounting treatment of the valuation of fixed assets: the newly established enterprise, its shareholders use fixed assets for investment, there is no corresponding invoice, according to the appraised value of the accounting, its accounting entries are, debit:

Fixed assets - xx assets, credit: paid-in capital - xx shareholders. If the appraised value of the fixed asset is greater than the part belonging to the registered capital of the shareholder, it will be credited to the capital reserve account.

The accounting entries are: borrow: fixed assets - xx assets, credit: paid-in capital - xx shareholders' capital reserve.

Evaluate the accounting treatment of recorded fixed assets.

Are you there. Dear, hello, the accounting treatment of the valuation of fixed assets: the newly established enterprise, its shareholders use fixed assets for investment, there is no corresponding invoice, according to the appraised value of the accounting, its accounting entries are, debit:

Fixed assets - xx assets, credit: paid-in capital - xx shareholders. If the appraised value of the fixed asset is greater than the part belonging to the registered capital of the shareholder, it will be credited to the capital reserve account.

The accounting entries are: borrow: fixed assets - xx assets, credit: paid-in capital - xx shareholders' capital reserve.

Cash injection, with the business registration filled in the ** as the voucher Hong.

? May I.

It's okay to kiss.

Okay, thanks.

Is it OK to debit cash.

Kisses can be made in cash or bank deposits.