What should I do with fixed assets at the end of the month? Do you want to carry over or something?

There is no depreciation, and there is no need to deal with it at the end of the month. What is the original value of fixed assets, and what is the balance sheet?

Depreciation is accrued in the month following the entry of fixed assets. It's wrong not to mention depreciation. There was nothing to deal with at the end of the month.

At the end of the month, depreciation should be calculated and accrued for fixed assets, and the old expenses should be settled. The depreciation of fixed assets to be accrued by the enterprise on a monthly basis shall be included in the cost of the relevant assets or the current profit or loss according to the use of the fixed assets, and the accounts of "manufacturing expenses", "sales expenses", "management expenses", "R&D expenditures" and "other business costs" shall be debited and the "accumulated depreciation" account shall be credited.

Example] At the end of the month, the enterprise withdrew 7,560 yuan for the depreciation of fixed assets, including 5,160 yuan for the production workshop and 2,400 yuan for the administrative department.

This economic business shows that the depreciation of fixed assets by enterprises increases the accumulated depreciation of enterprises on the one hand; On the other hand, the production expenses and period expenses of enterprises will increase. The depreciation of the fixed assets of the production workshop is recorded as a production expense in the manufacturing cost of the product, and the depreciation of the fixed assets of the administrative department should be recorded in the period expense. Therefore, the occurrence of this economic transaction involves three accounts: "manufacturing expenses", "administrative expenses" and "accumulated depreciation".

The depreciation of the fixed assets of the production workshop shall be debited as indirect production expenses in the "manufacturing expenses" account, and the depreciation of the fixed assets of the administrative department shall be debited as period expenses in the "management expenses" account; Depreciation accrued on fixed assets should be credited to the Accumulated Depreciation account. Therefore, the accounting entries that should be prepared for this business are:

Borrow: manufacturing costs 5 160

Administrative costs 2 400

Credit: Accumulated depreciation 7 560

Fixed assets don't need to carry forward anything.

Summary. Hello, the year-end transfer method of fixed assets: 1The depreciation of fixed assets is normal at the end of the year, 2The fixed assets are processed and carried forward along with the depreciation drawn from the fixed assets.

Carry over to the (Fixed Asset Disposal) account.

Received the amount of disposal of fixed assets, debited: bank deposits.

Credit: Disposal of fixed assets.

Carry forward fixed asset balances.

Borrow: Disposal of fixed assets.

Borrow: Accumulated depreciation.

Credit: Fixed Assets - Original Value.

The balance of the fixed asset disposal account is then reversed to the administrative expenses or manufacturing expenses, and finally transferred to the current year's profit.

How to carry forward fixed assets at the end of the year.

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Hello, the year-end transfer method of fixed assets: 1The depreciation of fixed assets is normal at the end of the year, 2

The fixed assets are carried forward together with the depreciation withdrawn from the fixed assets, and the amount of the disposal of fixed assets is received in the (fixed assets disposal) account

Fixed Assets Disposal Loan: Accumulated Depreciation Credit: Fixed Assets - Original Rotten Value, and then the balance and leakage of the fixed assets liquidation and loss account are reversed to management expenses or manufacturing expenses, and finally transferred to the current year's profit.

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1.The depreciation of fixed assets is normal at the end of the year, 2The fixed assets are processed and carried forward to the (Fixed Asset Disposal) account along with the depreciation extracted from the fixed assets.

Received the amount of disposal of fixed assets, debited: bank deposits.

Credit: Disposal of fixed assets.

Carry forward fixed asset balances.

Borrow: Disposal of fixed assets.

Borrow: Accumulated depreciation.

Credit: Fixed Assets - Original Value.

Then the balance of the fixed asset disposal account is reversed to the management expenses or manufacturing expenses, and finally transferred to the current year's profit 3Depreciation of fixed asset extractions.

Borrow: manufacturing costs.

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

In this way, expenses can be reduced, profits can be reduced, and the tax will not be paid less than the corporate income tax.

1. Fixed assets do not need to be carried forward, and their monthly depreciation needs to be carried forward.

2. The specific accounting treatment is:

When depreciation is accrued:

Debit: Administrative expenses - depreciation (divided into accounts according to the part used, the same below) Credit: accumulated depreciation.

Carry-forward: Borrow: Profit for the current year.

Credit: Administrative Expenses - Depreciation.

3. The enterprise shall accrue the depreciation of fixed assets on a monthly basis, and the depreciation of the fixed hidden assets increased in the current month shall not be accrued in the current month, and the depreciation shall be accrued from the next month; The depreciation of fixed assets reduced in the current month will still be accrued in the current month, and the depreciation will be stopped from the next month. After the depreciation is fully applied, no depreciation will be withdrawn regardless of whether it can be continued to be used; Depreciation will not be made for fixed assets that are scrapped in advance.

You have already settled the withholding expenses because you made non-operating income in April, which is equivalent to being included in the profit for the current year.

2.Now to clean up the fixed assets, the liquidation account can only be subtracted from the profit of the current year.

3.Borrow: 80,000 for the year's profit: 80,000 for fixed asset disposal.

The fixed assets recorded in the current month can be transferred out in the same month, as long as they meet the actual needs of the business, they can be operated in this way.

If it is a miscalculation, if it should be an inventory commodity and called out as a transfer of fixed assets, as long as the red flush is carried out, and the account can be re-done. If the fixed assets are recorded in the account and the return is processed, only the red flush treatment is required.