Are the items in the warehouse fixed assets or current assets? 20

Fixed assets belong to the means of labor used to change or affect the labor object in the production process of products, and are the physical form of fixed capital. Fixed assets can play a long-term role in the production process and maintain the original physical form for a long time, but their value is gradually transferred to the cost of products with the production and operation activities of the enterprise, and constitutes an integral part of the product value. According to the important principle, an enterprise divides the labor materials into fixed assets and low-value consumables according to their useful life and original value.

For the labor materials with large original value and long service life, they shall be accounted for according to fixed assets; For labor materials with small original value and short service life, they are accounted for according to low-value consumables. In China's accounting system, fixed assets usually refer to buildings, buildings, machines, machinery, means of transportation, and other equipment, appliances and tools related to production and operation that have a service life of more than one year. Current assets refer to the assets that can be realized or used by an enterprise within a business cycle of one year or more than one year, and are an indispensable part of enterprise assets.

In the transition of current assets, starting from the form of money, changing its form in turn, and finally returning to the form of money, various forms of funds are closely combined with production and circulation, with fast turnover speed and strong liquidity. Strengthening the audit of the current assets business is conducive to determining the legality and compliance of the current assets business, checking the correctness of the accounting treatment of the current assets business, exposing its shortcomings, and improving the efficiency of the use of the current assets.

1. If the purchased materials and the warehousing procedures are not taken out, they generally belong to the inventory materials, raw materials or low-value products, which are classified in the inventory and are current assets;

2. Once taken out, if the fixed assets such as equipment and plant are about to be built, they will be classified as projects under construction before they are completed and reach a usable state; If it is taken out for the manufacture of the product or for low-value consumption, then the corresponding cost should be included to form the cost component of the product value.

Inventory commodities are current assets. Since all kinds of commodities in inventory are to be delivered to the ordering unit in accordance with the conditions stipulated in the contract, or all kinds of commodities that are used for external sales as commodities will eventually be realized, they are not fixed assets, but current assets.

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 whose value has reached a certain standard, such as houses, buildings, machines, tools, etc.

Current assets are assets that can be realized or used by an enterprise within a business cycle of one year or more than one year, such as monetary funds, short-term investments, notes receivable, accounts receivable and inventory. In the transition of Tonghan turnover, current assets start from the form of money, change their form in turn, and finally return to the form of money (monetary funds, reserve funds, fixed funds, production funds, finished product funds, and monetary funds).

Yes, inventory goods are listed as inventory in the balance sheet and are current assets.

Inventories are current assets. Current assets include monetary funds, short-term investments, notes receivable, accounts receivable and inventories.

Current assets refer to the assets that can be realized or used by an enterprise within a business cycle of one year or more than one year, and are an indispensable part of enterprise assets. Inventory refers to the finished products or commodities held by the enterprise in its daily activities, the products in the production process, and the materials or materials used in the production process or the provision of labor services, which meet the definition of current assets.

Inventory characteristics: Inventory generally has the following characteristics:

1. Inventory is a tangible asset, which is different from intangible assets.

2. Inventory has strong liquidity. In enterprises, inventory is often constantly being sold, consumed, purchased, or replaced, with rapid liquidity and obvious liquidity.

3. Inventory is time-sensitive and has the possibility of potential losses. Under normal business activities, inventory can be converted into monetary assets or other assets on a regular basis, but inventory that is not used for a long time may become overstocked materials or sold at reduced prices, resulting in losses for enterprises.

1. The occupation form of current assets is changeable;

2. The amount of current assets occupied is volatile;

3. The cycle of current assets is consistent with the production and operation cycle;

4. The current assets are flexible and diverse.

2. Valuation method of inventory.

1. First-in-first-out method.

Advantages: Overall, the cost of issuing inventory and closing inventory can be calculated at any time, which is convenient for daily management of inventory.

Disadvantages: In the case of frequent inventory sending and receiving business and frequent changes in unit price, the workload of enterprise calculation is very large. In addition, when the price continues, matching the current income with the lower cost in the early stage will overestimate the current profit of the enterprise and overestimate the value of the inventory.

2. Weighted average method.

Advantages: When the weighted average method is adopted, only the quantity of each batch of incoming inventory, the unit price and amount of sensitive search, and the quantity of issued and balanced inventory are usually registered on the inventory ledger; At the end of the month, the amount of issued and held inventory is calculated at one time, simplifying the workload of daily accounting.

At the same time, the method considers the quantity of different batches of incoming inventory and its unit price, and the calculation result is more balanced, regardless of whether the price is ** or falls, there will be no obvious high or low cost of issued and balanced inventory, and the current profit is obviously low or high.

Disadvantages: This method concentrates all the calculation work at the end of the month, and usually cannot reflect the unit price and amount of the issued and balanced inventory from the account, which is not conducive to strengthening the management and control of inventory.

3. Moving average method.

Advantages: The moving weighted average method is used to calculate the cost of issued and deposited inventory is more objective, and it also meets the requirements of the perpetual inventory system, which is convenient for the daily management and control of inventory.

Disadvantages: On the whole, the weighted average unit price must be recalculated after each warehousing, and the calculation workload is large when the inventory is received and sent more times, which is not suitable for manual operation.

Inventories are not current assets, but they are current assets.

Current assets refer to assets that can be realized or consumed in a business cycle of one year or more. In the balance sheet, current asset items include monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventories, expenses to be amortized, etc.

Inventory refers to all kinds of tangible assets stored by an enterprise for sale or consumption in the process of production and operation. It mainly includes raw materials, fuels, auxiliary materials, low-value consumables, work-in-progress, finished products, etc.

Inventory and liquid assets are not the same concept, and cannot be equated; Inventories are an integral part of current assets; Inventories are included in the assets of Liugaoqing; Under normal circumstances, the value of current assets is greater than the value of inventory.

The following non-current assets of the enterprise are ( ).

a. Commodities that have been in stock for two years.

b. Intangible assets.

c. Long-term bonds payable.

d. Accounts receivable that have not been collected for more than one year.

Correct answer: B

Answer analysis: Kupai durable commodities and accounts receivable are current assets, and long-term bonds payable are non-current liabilities.

Correct answer: B

Answer analysis: Inventory commodities and accounts receivable are current assets, and long-term bonds payable are non-current liabilities.

Correct answer: B

Answer analysis: Inventory commodities and accounts receivable are current assets, and long-term bonds payable are non-current liabilities.

Correct answer: B

Answer analysis: Inventory commodities and accounts receivable are current assets, and long-term bonds payable are non-current liabilities.

Correct answer: B

Answer analysis: Inventory commodities and accounts receivable are current assets, and long-term bonds payable are non-current liabilities.

Non-current assets include long-term equity investments, fixed assets, projects under construction, construction materials, intangible assets, R&D expenditures, etc. Non-current assets have the characteristics of not being able to be circulated in the short term, and current assets are conducive to the smooth operation of the enterprise.

Accounting System for Business Enterprises

Article 27.

Fixed assets should be recorded at the cost at the time of acquisition when acquired. The cost at the time of acquisition includes the purchase price, import duties, transportation and insurance costs, as well as the expenses necessary to bring the fixed asset to its intended useable condition. The cost of the acquisition of fixed assets should be determined separately according to the specific circumstances

1) The purchase price of fixed assets, packaging costs, transportation costs, installation costs, and relevant taxes paid by the technology without going through the construction process shall be regarded as the recorded value. The value-added tax refunded by the tax authorities for the purchase of domestically produced equipment by foreign-invested enterprises shall be offset against the recorded value of fixed assets.

2) For self-constructed fixed assets, all expenditures incurred before the construction of the asset reaches the intended state of use shall be taken as the recorded value.

3) The fixed assets invested by the investor shall be recorded as the value confirmed by the parties to the investment.

4) Fixed assets under financial lease shall be recorded as the recorded value at the lower of the original book value of the leased asset and the present value of the minimum lease payment on the lease commencement date.

Summary. 1 An asset is a resource formed by past transactions or events. The asset must be an actual asset, not an expected asset.

The past transactions or events of the enterprise referred to here include purchase, production, construction or other transactions or events. Transactions or events that are expected to occur in the future do not result in assets. For example, if an enterprise forms a certain piece of equipment through purchase, self-construction, etc., it will form the assets of the enterprise; However, the equipment that the enterprise is expected to purchase at some point in the future cannot be used as an asset of the enterprise if the relevant transaction or event has not occurred.

Cash in hand, goods in hand, fixed assets, raw materials. Which is a business asset.

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Hello dear, glad to answer for you. Pro: Inventory, cash, inventory, goods, fixed assets, raw materials. Which is a business asset.

Raw materials are part of the enterprise asset account. Assets refer to the resources that are formed by the past transactions or events of the enterprise, owned or controlled by the enterprise, and are expected to bring a high number of benefits to the enterprise. It is the material basis of the Qi sedan chair engaged in the production and operation activities of Bipao enterprises, and has the following characteristics:

1 An asset is a resource formed by past transactions or events. The asset must be an actual asset, not an expected asset. The past transactions or events of the enterprise referred to here include the purchase of Dacheng, production, construction or other transactions or events.

Transactions or events that are expected to occur in the future do not result in assets. For example, if an enterprise forms a certain piece of equipment through purchase, self-construction, etc., it will form the assets of the enterprise; However, the equipment that the enterprise expects to purchase at some point in the future has not yet occurred due to related transactions or events, and the lack of high value cannot be used as an asset of the enterprise.

2 Assets must be owned or controlled by the business. Owned or controlled by an enterprise means that the enterprise has ownership of an asset, or that the resource can be controlled by the enterprise even though it does not have ownership of an asset. For example, the fixed assets leased by financing should also be recognized as enterprise assets in accordance with the requirements of the form of substantial re-accompaniment.

3 Assets are expected to bring economic benefits to the business. The expected economic benefits to the enterprise refer to the potential to directly or indirectly lead to the flow of cash and cash equivalents into the enterprise. Assets must have exchange value and use value.

Resources that do not have exchange value and use value and cannot bring future economic benefits to the enterprise cannot be recognized as the assets of the enterprise. For example, pending property losses or defined, damaged inventory that can no longer bring future economic benefits to the company should no longer appear as assets on the balance sheet.

Dear, please refer to it<>

Fixed assets for production and operation refer to fixed assets that directly serve the whole process of production and operation, such as plants, machinery and equipment, warehouses, sales places, transportation vehicles, etc. Fixed assets for non-production and operation refer to fixed assets that do not directly serve production and operation, but are used to meet the material, cultural, and welfare needs of employees, such as dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries, and other fixed assets used in scientific research.

Dear, hello, according to your question, we provide you with the following holes, for reference only: The material warehouse belongs to the fixed assets for production and operation. Fixed assets for production and operation refer to fixed assets that directly serve the whole process of production and operation, such as plants, machinery and equipment, warehouses, sales places, transportation vehicles, etc.

Fixed assets for non-production and operation refer to fixed assets that do not directly serve production and operation, but are used to meet the material, cultural, living and welfare needs of employees, such as staff dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries, scientific research and other aspects of buildings, equipment and other fixed assets.

According to the use situation, it is divided into three categories: in use, unused, and not needed. Fixed assets in use refer to all kinds of fixed assets that are in use by the enterprise, including machinery and equipment that are temporarily out of service due to seasonal and major repairs, as well as those stored in the use department for replacement. Unused fixed asset chain refers to the new fixed assets that have not yet been put into use and the fixed assets that have been approved to stop being used.

Unused fixed assets refer to fixed assets that are not needed and are ready to be disposed ofAccording to the ownership of property rights, it is divided into three categories: owned, invested and leased. According to the physical form, it is divided into five categories: houses and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment.

According to the shortest service life of fixed assets, it is divided into 5 years, 10 years and 20 years. The shortest service life of the company is 5 years, such as electronic equipment and means of transportation other than trains and ships, as well as fixed assets such as appliances, tools and furniture related to production and operation; Trains, ships, machines, machinery and other production equipment with a minimum service life of 10 years; Fixed assets such as houses and buildings with a minimum service life of 20 years. When classifying the shortest service life of fixed assets, enterprises cannot classify fixed assets with different service life into one category, so as not to affect the correctness of the depreciation provision of fixed assets.