Inquire about the depreciation of fixed assets!!

2. Borrow: Bank deposit 48000 is the same as issuing an invoice, how can there be a gap.

48,000 is the tax-included price, you are ** old fixed assets before 2009, right.

Output tax payable = 48,000

Accounting treatment: 1 debit: accumulated depreciation 129960

Fixed asset disposal 6840

Credit: Fixed assets 136,800.

2. Borrow: Bank deposit 48000

Credit: Disposal of fixed assets.

Tax Payable - VAT not paid.

Among them, fill in the first schedule of value-added tax, and fill in the reduction amount of tax payable in the main table 3, when paying tax.

Debit: Tax Payable - VAT Not Paid.

Credit: Bank deposits.

Disposal of fixed assets.

4. Transfer the balance of fixed assets disposal to non-operating income.

Borrow: Disposal of fixed assets.

Credit: Non-operating income.

Done, hopefully, thank you!

Debit: Bank deposit 48000

Credit: main business income 47040

Tax payable 960

Debit: Manufacturing Expenses amount.

Management Fee Amount.

Credit: Accumulated depreciation amount.

Hello, I am glad to answer for you that the depreciation method of fixed assets will be changed from the previous accelerated depreciation method to the average life method, and the depreciation expense will be reduced by 15 1First of all, the first question is no, to change the depreciation method of fixed assets, there must be a reasonable reason that the filial piety manuscript shall not be changed and manipulated at will. 2.

This plan is okay to postpone procurement. 3.Unreasonable, this does not conform to the principle of filial piety in the recognition of accounting income, and violates the relevant accrual system provisions.

4.In this case, it is possible according to the company's internal financial system and financial system. 5.

The proportion of bad debts is also not in accordance with the regulations, which is a violation of the principle of prudence. The above is the answer I have compiled for you, if you think my staring is quite satisfied, then please like and evaluate it, thank you for your support! Have a great day!

Hma Da ! <

Annual depreciation rate = 1 5 = 20%.

Monthly depreciation rate = annual depreciation rate 12=1 60

Monthly depreciation amount = (160000-5000) 60 yuan borrowed: manufacturing expenses.

Credit: Accumulated depreciation.

Scrap this month and stop depreciation the next month.

Depreciation starts in the following month and starts in the following month.

Therefore, it should be 100*1%=10,000.

Because the two transactions that occur do not need to be counted this month, they are both counted from the next month.

aThe accrual will start in the next month if the increase in this month is increased, and the accrual will be stopped in the next month if the decrease in the current month will be stopped.

So = 100x1% = 10,000.

The original value of fixed assets accrued in the month = the original value in March + the purchase in March - scrapped = 200 + 5-8 = 1.97 million.

It should be noted here that depreciation is not mentioned in the current month of purchase or new construction, and it will be mentioned in the next month, and depreciation will be mentioned in the month of scrapping in the current month, and it will not be mentioned in the next month.

2。Depreciation in the 4th year = (120000-12000) x 2 (1+2+3+4+5) Do the math yourself, there is no calculator.

Depreciation in the first year = (original value - residual value) x 5 (1+. 5) The second year... =。。。x4/（1+。。5) And so on.

21.If the current month increases, the current month will not be mentioned, and the next month will be mentioned, and the current month will be reduced, and the current month will not be mentioned. The original value of the company's accrued depreciation of fixed assets in April was 1.97 million yuan! 200+5-8=197

23, annual depreciation rate Usable number of years Sum of years 100% 5 15*100%=33%.

Annual depreciation amount (original value of fixed assets, estimated residual value) Annual depreciation rate.

Depreciation should be provided in the first year5 15 * 100% = 33% (120000-12000) * 33% = 35640

Depreciation should be provided in the second year: 4 15 * 100% = 27% (120000-12000) * 27% = 29160

Depreciation should be provided in the third year: 3 15 * 100% = 20% (120000-12000) * 20% = 21600

Depreciation should be provided in the fourth year2 15 * 100% = 13% (120000-12000) * 13% = 14040

Depreciation should be provided in the fifth year: 1 5 * 100% = 7% (120000-12000) * 7% = 7560

Monthly depreciation rate Annual depreciation rate 12

Monthly depreciation amount = (original value of fixed assets - estimated net residual value) monthly depreciation rate.

With this formula, you should see it more clearly.

Depreciation should be accrued from the next month, the project payment should be accrued from July, the computer should be accrued from August, and the air conditioner should be accrued from September.

The depreciation period of our company's computer is 3 years, the construction cost is 10 years, and the air conditioner is 5 years. Depreciation is based on the average life method. The residual value rate is 5%. There is no residual value for the project. That's what most businesses do.

Under such a premise, the monthly project payment accrual: 200000 (10*12) = computer accrual: 3000 * (1-5%) (3*12) = air conditioning accrual:

6000*(1-5%) (5*12)=95 In this case, an entry should be made: debit: fixed assets - construction funds.

Credit: Accumulated depreciation.

Borrow: fixed assets - electronic equipment - computers.

Credit: Accumulated depreciation.

Borrow: Fixed Assets - Electrical Appliances --- Air Conditioners 95 Credit: Accumulated Depreciation 95 This is the practice of our enterprise, I hope it will be helpful to you.

1. All depreciation accrued in 2008 and 2009 = [568 000 (1-3%) 6] 2 years = 183 yuan.

Net value at the time of transfer to construction in progress = 568,000 - 183,65334 =384 346 .66 yuan.

The cost invested in January-March 2010 was $268,900.

The cost of fixed assets transferred in March 2010 = 384 900 = 653 yuan.

1) The production line is expected to bring a recoverable amount of 700 000 yuan to the enterprise.

The recorded value of the fixed assets after the reconstruction and expansion cannot exceed their recoverable amount.

In 2010, the recorded value of fixed assets was 653 yuan.

Depreciation in 2010 = [653 (1-3%) 10] 9 12 = 47 yuan (depreciation for 9 months in 2010).

Depreciation accrued in 2011 = [653 (1-3%) 10] 12 12 = yuan.

2) If the renovation and expansion project reaches the intended usable state, the production line is expected to bring a recoverable amount of 600 000 yuan to the enterprise.

The recorded value of the fixed assets after the reconstruction and expansion cannot exceed their recoverable amount.

The recorded value of fixed assets in 2010 was $600,000.

Depreciation accrued in 2011 = [600 000 .]00 (1-3%) 10] 9 12=43 650 yuan.

Depreciation accrued in 2011 = [653 (1-3%) 10] 12 12 = 58 200 yuan.

An overprint that is set according to the position of the color coding of the printed pattern.

The overlay system of trapezoidal pattern usually used in the overprint recognition swatch can more effectively identify the shape of the color target position being set, and the similarity of the pattern shape should be avoided by using as many printed patterns as possible, i.e., do not let the same adjacent printed pattern appear in a similar shape with the swatch swatch within the scanning area, otherwise it is easy to cause the operator of the display waveform to mistakenly think that the registration management brings a series of unnecessary troubles, resulting in unnecessary waste, in serious cases, It can also cause the overprint system to not work stably.

2。Optimized for overprint reference based on different types of originals.

The following two types represent the original discussion.

The original printed body lines and field. Such original features, with its graphical field and line-based, simple overprinted image and image relationship, are not demanding. Originals of the class can be divided into two main categories:

There is only one specific color pattern overprint relationship between spot color patterns, and the theme of the color setting of the print can be the color version of the key color overprint, that is, the color version of the reference color overprint color of the key version.

Version (a, b) has a higher requirement to overprint the relationship and overprint the key color of the overprint relationship (c), (d, e version), while the other color version, with only two sites of the key color of the overprint (c) overprint does not have an associative relationship, and the first two overprints, such as the original overprint relationship can be set to: a b c, d c, f c (a b "for "a", "b" for overprint, and others, etc.).

1. According to the regulations, the minimum depreciation period of the equipment is 10 years, 1) If you are depreciating separately, then you can depreciate by year, of course, you can also accrue all by 10 years;

2) If you take the three pieces of equipment as a whole to calculate depreciation, it must be higher than 10 years and lower than the age of the equipment with the lowest life of the three equipment, that is, you cannot check their minimum service life;

3) If you accrue depreciation separately, calculate their costs according to the following methods;

2. Cost allocation.

1) Distribution ratio:

Device A: 100 (100+200+120)*100%=Device B: 200 (100+200+120)*100%=Device C:

120 (100+200+120)*100%=2), the cost of the equipment:

aEquipment: 3 million*.

B equipment: 3 million * million.

c Equipment: 3 million* million.

3. The tax law says that the minimum depreciation period of 10 means that the minimum depreciation period of the equipment cannot be less than 10, but you can calculate the depreciation according to your actual situation, as long as it is lower than the specified period (10 years);

If the value of each component of the overall equipment can be reasonably confirmed, it will be depreciated according to the ABC of the component.

Each component is depreciated according to its projected useful life.

The difference in tax law and depreciation period is adjusted for income tax calculations.

In practice, 10 years of overall depreciation is required in accordance with the tax law. It doesn't need to be too precise. Don't let it be too troublesome.

1. Acquisition.

Borrow: Construction in progress 580

Tax Payable - VAT (Input Tax).

Credit: Bank deposits.

Pay for shipping and miscellaneous charges.

Borrow: Construction in progress 2

Credit: Bank Deposit 2

2. Receive raw materials and workers' wages.

Borrow: Construction in progress 28

Credit: Raw Materials 18

Employee compensation payable 10

December 10, 2010.

Debit: Fixed asset 610

Credit: Construction in progress 610

There was no depreciation of this fixed asset in 2010.

Annual depreciation. Borrow: Manufacturing cost 60

Credit: Accumulated depreciation 60

4. The impairment amount is 610-60-460=90

Debit: Asset impairment loss 90

Credit: Provision for impairment of fixed assets 90

5. As of September 30, 2012, the depreciation of fixed assets is (460-10) 9*9 12=

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

6. Improvement. Borrow: Construction in progress.

Provision for impairment of fixed assets 90

Accumulated depreciation. Credit: Fixed assets 610

7. Borrow: projects under construction.

Credit: Bank deposits.

Debit: Fixed assets 485

Credit: Construction in progress 485

Depreciation in 2013 Annual depreciation (485-5) 8*10 12=509, disposal loss 485-45-50-40-5=35510, borrow: disposal of fixed assets 390

Accumulated depreciation 95

Credit: Fixed Assets 485

Debit: Bank Deposit 5

Credit: Fixed asset disposal 5

Debit: Bank deposit 40

Non-operating expenses - Gains and losses on disposal of non-current assets 345

Credit: Fixed Assets Disposal 385

That book value is the balance after deducting depreciation from the original value of the fixed asset.

The carrying amount at disposal is equal to its initial recognition amount less its impairment charge less accumulated depreciation.