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Anonymous users2024-02-06Article 1 In order to effectively strengthen the management of fixed assets of the group company, give full play to the efficiency of fixed assets, and strive to improve economic efficiency, these measures are formulated in accordance with the "Accounting Standards for Business Enterprises" and "Internal Accounting Control Standards".
Article 2 The demand for fixed assets must be approved according to the scale of operation and production tasks, combined with long-term planning, and arranged according to objective conditions such as capital and materials, and strive to achieve the greatest economic effect with the minimum investment.
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Anonymous users2024-02-041. Fixed.
Impairment test regime for assets.
2. Fixed assets inventory system.
3. Daily repair and maintenance system of fixed assets.
4. Scrapping system for fixed assets.
5. Transformation and improvement system of fixed assets.
6. Classification management system of fixed assets.
7. Regulatory system for special fixed assets.
8. Fixed assets procurement management system.
9. Depreciation apportionment system for fixed assets
Only so much can be thought of.
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Anonymous users2024-02-03The new accounting standards remove the restriction on the recognized value of fixed assets, as long as the company believes that it is okay and has a useful life of more than one fiscal year, it can be recognized as fixed assets, and depreciation shall be calculated according to a certain depreciation method.
Borrow: fixed assets - production equipment - welding machines.
Fixed assets - production equipment - argon cylinders.
Tax Payable - VAT Payable - Input VAT.
Credit: bank deposits (or: cash) - 3730
The accumulated depreciation of production equipment is generally calculated on a 10-year basis, and the formula of the straight-line method annual depreciation rate = (1 - estimated net residual value rate) Estimated useful life (years) 100% monthly depreciation rate = annual depreciation rate 12
On pages 74-75 of the Explanation of Accounting Standards for Business Enterprises, subsequent expenses such as repair costs related to fixed assets that do not meet the conditions for recognition of fixed assets should be included in the current management expenses or sales expenses when they occur according to different circumstances. Under normal circumstances, after the fixed assets are put into use, due to the wear and tear of the fixed assets and the different durability of each component, it may lead to local damage to the fixed assets, in order to maintain the normal operation and use of the fixed assets and give full play to their use efficiency, the enterprise will carry out necessary maintenance of the fixed assets. Expenses such as daily repair costs and major repair costs of fixed assets only ensure the normal working condition of fixed assets, and generally do not generate future economic benefits. >>>More
Regularity point of the company, if fixed assets.
If it has already been recorded, it must be numbered and does not need to be renumbered. >>>More
There are five ways to do this.
1. Straight-line method: the cost allocation structure determined according to the wear and tear state of the fixed asset throughout its service life. >>>More
The investment in fixed assets of the whole society is the sum of the investment in fixed assets of various economic sectors.
There are many differences, the most important of which are the differences in accounting policies and the selection of accounting estimates. For example, the Accounting System for Business Enterprises has eight requirements for reducing the provision to provisions, while the Accounting System for Small Enterprises does not make it mandatory. >>>More