The accounting entries for the valuation of fixed assets are prepaid for a part of the payment

If the provisional valuation is recorded, the value of the fixed asset can be recorded at the contract price.

Borrow: Fixed Assets - Contract Price.

Credit: Accounts prepaid.

Fixed assets that need to be installed, or that are paid in installments, do not need to be provisionally valued in the fixed asset account before they are officially delivered.

The prepaid amount should be included in the "Construction in Progress" account or the "Fixed Assets Acquisition and Construction Expenditure" account.

If the full cost of the purchase and construction of the fixed asset has been determined before the fixed asset is put into use, it can be carried forward from the "Construction in Progress" account or the "Fixed Asset Acquisition and Construction Expenditure" account to the "Fixed Assets" account when the fixed asset is delivered, and depreciation will be accrued in the following month.

If the total cost of the purchase and construction of the fixed asset cannot be determined when the fixed asset is put into use, it is necessary to carry forward the provisional valuation to the "Fixed Assets" account, and the difference between the provisional valuation and the debit balance of the "Construction in Progress" account or the "Fixed Assets Acquisition and Construction Expenditure" account at the time of carry-forward shall be included in the "Accounts Payable" account. After the full cost of the purchase and construction of the fixed asset is determined, the original value of the fixed asset and the depreciation accrued will be adjusted. Depreciation that has been accrued in the same year can be retrospective, and cross-year depreciation is generally not suitable for retrospective.

The following is an example of the accounting treatment of provisional valuations:

Hypothesis: an enterprise purchases and builds a piece of equipment to be installed, the equipment is delivered in March of that year, and the debit balance of the equipment purchased and constructed in the "construction in progress" account at the end of March is 300,000 yuan, because some of the installation labor costs have not been paid, so the provisional value of the equipment recorded in the account is 350,000 yuan, and the actual installation labor cost paid in May is 60,000 yuan, so the value of the fixed assets is determined to be 360,000 yuan. Accounting treatment of the above-mentioned business inputs is required.

Fixed assets are provisionally recorded in the monthly accounts.

Borrow: Fixed Assets – Equipment 350,000

Credit: 300,000 for construction in progress

Accounts Payable – Setup Fee 50000

Pay the manual installation fee every month.

Borrow: Fixed Assets – Equipment 10000

Accounts Payable – Setup Fee 50000

Credit: Bank deposit 60000

Purchase fixed assets.

The prepayment can be made through the "Prepaid Accounts."

Fixed Assets" and other accounts.

The specific process of crediting is as follows:

1. When an enterprise advances the payment of fixed assets, the prepaid account is debited and the bank deposit is credited.

2. When the enterprise obtains the fixed assets and their corresponding invoices, the fixed assets are debited and the prepaid accounts are credited;

3. Debit tax payable - VAT payable (input tax, credit accounts payable.

remaining outstanding amounts);

4. When the enterprise pays the remaining amount of fixed assets, the accounts payable are debited and the bank deposit is credited.

Prepaid accounts refer to the advance monetary funds of the enterprise in accordance with the provisions of the purchase contract.

or monetary equivalents for the payment of ** units. Fixed assets refer to non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operation and management, which have been used for more than 12 months and whose value has reached a certain standard. Including buildings, buildings, machinery, machinery, means of transportation, and other related production and business operations.

Equipment, utensils, tools, etc. related to the event.

Fixed assets are the means of labor of an enterprise.

It is also the main asset of the enterprise to rely on for production and operation, from the perspective of Huixiang Qingyuan, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, donated fixed assets, etc.

The original price of fixed assets refers to the total monetary amount actually spent by an enterprise in the construction, relocation, installation, reconstruction, expansion, and technical measurement of fixed assets to transform fixed assets. This indicator is based on the "balance sheet" of business accounting.

fill in the closing number of the "original price of fixed assets" item; Simplified understanding of the original price of a fixed asset, i.e., the value of the initial purchase, mainly refers to the necessary and reasonable expenses incurred when the enterprise obtains the fixed asset and until the fixed asset reaches the intended state of use, including the purchase price, transportation and miscellaneous expenses, installation and commissioning fees and other related taxes and fees.

1. When making an advance payment.

Debit: Advance payments.

Credit: bank deposits, etc.

2. When obtaining an invoice.

1) If the advance payment is consistent with the purchase of fixed assets**, accounting entries.

Borrow: Fixed assets.

Credit: Prepaid Accounts and Debts.

2) If the advance payment is not enough and it is necessary to make up the price, the accounting entries will be made.

Borrow: Fixed assets.

Credit: Accounts prepaid.

Credit: bank deposits, etc.

1. When making an advance payment.

Debit: Advance payments.

Credit: bank deposits, etc.

2. When obtaining an invoice.

1) If the advance payment is consistent with the purchase of fixed assets**, accounting entries.

Borrow: Fixed assets.

Credit: Accounts prepaid.

2) If the advance payment is not enough and it is necessary to make up the price, the accounting entries will be made.

Borrow: Fixed assets.

Credit: Accounts prepaid.

Credit: bank deposits, etc.

Fixed assets can be obtained through outsourcing, financial leasing, self-construction, etc., how to make accounting entries for the advance payment of fixed assets? How to do accounting processing? Let's follow the deep space network to find out!

Purchase of fixed asset advance payment accounting entries.

1. When making an advance payment.

Debit: Advance payment account.

Credit: bank deposits, etc.

2. When obtaining an invoice.

1) In the case of the advance payment and the purchase of fixed assets in the case of Tong fiber**, the accounting entries are as follows:

Borrow: Fixed assets.

Credit: Accounts prepaid.

2) If the advance payment is insufficient, the price shall be paid, and the specific accounting entries are as follows:

Debit: Advance payments.

Credit: Bank deposits.

How to account for the advance payment for the purchase of fixed assets?

1. In the daily economic activities of enterprises, receipts are generally used as vouchers for payment receipts. For the purchase of machinery and equipment and engineering materials, the transactions are generally accounted for through the "other payables" account.

2. In the case that the purchased fixed assets do not need to be installed or the installation period is expected to be short, the transition can be made through the "advance payment account". That is, when making a prepayment, "prepaid accounts" and the like are debited and "bank deposits" are credited.

When you receive an invoice, you can debit "Fixed Assets" for equipment that does not need to be installed, and "Construction in progress" as a debit account and "Advance Payment" as a credit account for equipment that needs to be installed.

3. Assuming that the equipment purchased by the enterprise belongs to the situation that the warehousing procedures are first handled and then used during the actual installation, the transition of "engineering materials" can be set up.

Assuming that the advance payment for the purchase of large-scale equipment for the enterprise's self-operated project and the preparation for the purchase are used in the equipment and materials for the renovation and transformation of fixed assets, and the accounting treatment after the renovation and transformation of the fixed capital bureau and imitation production, it should be accounted for by "engineering materials". Under the project materials, there can be details such as "prepaid for large equipment". When it is actually used, it will be converted to construction in progress, and its accounting entries are as follows:

Borrow: engineering materials - prepayment for large equipment, etc.

Credit: bank deposits, etc.

When the invoice is received, the specific accounting entries are as follows:

Borrow: engineering materials - special equipment, etc.

Credit: engineering materials - prepayment for large equipment, etc.

4. If the enterprise has put the purchased equipment into use, but still has not obtained the official invoice, then the corresponding accounting treatment should be:

Borrow: Fixed assets.

Credit: prepaid accounts - provisional accounting, etc.

When you get the invoice, you can adjust the relevant accounts according to the actual situation.

What are fixed assets?

Fixed assets refer to the tangible assets held by an enterprise for the production of goods, the provision of labor services, leasing or operation and management, and the service life has exceeded one fiscal year, which has a greater value and a longer service life. Common fixed assets include buildings, machinery, means of transportation and machinery.

If the shareholders of a newly established enterprise invest in fixed assets without corresponding invoices and are recorded according to the appraised value, the accounting entries are: borrow: fixed assets - xx assets, credit: paid-in capital - xx shareholders flushing potatoes.

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

Capital reserve. According to the principle that China's accounting measurement should adopt the principle of historical cost

The book value of the appraised value of fixed assets can not be changed without changing the ownership of fixed assets. Therefore, there is no question of how to accrue depreciation on the change in depreciation period and the new net value. For the appraised value-added part, depreciation can not be accrued, if it is a loose boy to be accrued, the taxable income should also be adjusted, and the enterprise income tax will be levied.

If the appraisal is used for fixed asset investment and its ownership changes, then the net value after the appraisal should be recorded in the accounts for the invested enterprise. It is depreciated according to the service life of the same type of fixed assets multiplied by the new rate as the service life of this part of the fixed assets.

What is the accounting treatment of fixed asset appraisal value-added?

Borrow: Fixed assets.

Credit: Capital Reserve.

What is a fixed asset:

Fixed assets refer to non-monetary assets held by an enterprise for the purpose of producing products, providing labor services, leasing or operation and management, which have been used for more than 12 months and whose value reaches a certain standard, including but not limited to houses, buildings, machinery, machinery, and means of transportation.

Fixed assets are the means of labor of the enterprise, and they are also the main assets on which the enterprise relies for production and operation, which are usually divided into fixed assets for production, fixed assets for non-production, fixed assets that are not needed, fixed assets for lease, fixed assets for unused use, fixed assets for financial lease, fixed assets for donations, etc.

Fixed assets"Accounts are asset-class accounts.

1.The value of the investor confirmed according to the asset appraisal report is used as an investment.

Borrow: physical assets such as fixed assets.

Credit: paid-up capital.

2.Statutory property is appraised and value-added.

Borrow: physical assets, etc.

Credit: Capital Reserve - Appraisal and appreciation of statutory property.

Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies for production and operation. From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

1.The value of the investor confirmed according to the asset appraisal report is used as an investment. Borrow:

Physical assets such as fixed assets Loan: paid-in capital 2Statutory property is appraised and value-added borrowed

Real Assets, etc.: Capital Reserve - Appraisal and Appreciation of Statutory Property.