How to keep the account of the vacuum cleaner bought by the company?

1. If the unit price of the vacuum cleaner is more than 2,000 yuan, it will be included in the "fixed assets".

The entries are as follows: Debit: Fixed Assets.

Credit: Bank Deposits (Cash).

2. If it is less than 2000, it will be included in the "low-value consumables".

If your company has just been established and has not yet been officially operated, it should be included in the "long-term amortized expenses - start-up expenses" when you receive it

The entries are as follows: At the time of purchase:

Borrow: low-value consumables.

Credit: Bank Deposits (Cash).

Receipt: Borrow: Long-term Amortized Expenses - Start-up Costs.

Credit: Low-value consumables.

If your company is already in full operation, it will be directly charged to the "management fee" when you receive it

Receiving: Borrowing: Management Expenses.

Credit: Low-value consumables.

If the ** of the vacuum cleaner is more than 2000 yuan and has an official invoice and the service life is more than two years. Only if you meet these conditions can you credit the item to a fixed asset for depreciation. Of course, there is no depreciation for purchases made in the current month.

The accounting entry is the same as the first entry upstairs.

Companies that have been established:

Borrow Overhead - Low Consumables - Vacuum Cleaner 700

Credit bank deposit or cash 700

No established company:

Borrow Management Expenses - Low Consumables - Vacuum Cleaners.

Credit Deferred Assets - Start-up Costs.

If the amount is more than $2000. Included in Fixed Assets:

Borrow: Fixed Assets - Vacuum Cleaners.

Credit: bank deposit or cash.

It may be with the five-amortization method or the one-time amortization method or per accrual depreciation.

If the amount is not more than 2,000 yuan, it will be included in the low-value consumables:

Borrow: low-value consumables vacuum cleaners.

Credit: bank deposit or cash.

Borrow: Administrative expenses.

Credit: low-value consumables vacuum cleaners.

Generally, if the amount is small, low-value consumables are used, and the workshop is used for "manufacturing costs - low-value consumables", and the management department office is used for "management expenses".

low-value consumables".

If the office buys, it should be included in the office expenses, and the things bought and the purpose should be indicated later.

If the amount is not large:

Borrow: low-value consumables.

Credit: Cash (bank deposits).

Low-value consumables are amortized at the end of the month.

Or: Credited directly to office supplies (small amount).

Large amounts should be credited to fixed assets.

More than 2,000 yuan will be credited to fixed assets, and less than 2,000 yuan will be credited to low-value consumables.

1. If the unit price of the vacuum cleaner is more than 2,000 yuan, it will be included in the "fixed assets".

The entries are as follows: Debit: Fixed Assets.

Credit: Bank Deposits (Cash).

2. If it is less than 2000, it will be included in the "low-value consumables".

If your company has just been established and has not yet been officially operated, it should be included in the "long-term amortized expenses - start-up expenses" when you receive it

The entries are as follows: At the time of purchase:

Borrow: low-value consumables.

Credit: Bank Deposits (Cash).

Receipt: Borrow: Long-term Amortized Expenses - Start-up Costs.

Credit: Low-value consumables.

If your company is already in full operation, it will be directly charged to the "management fee" when you receive it

Receiving: Borrowing: Management Expenses.

Credit: Low-value consumables.

Enterprises buy vacuum cleaners, electric kettles directly into the management expenses - office expenses.

Paragraph 3 of the Announcement of the State Administration of Taxation [2014] No. 64 of the State Administration of Taxation on Issues Concerning the Tax Policy for Accelerated Depreciation of Fixed Assets stipulates that fixed assets held by an enterprise with a unit value of no more than 5,000 yuan can be deducted in a lump sum when calculating the taxable income. For fixed assets with a unit value of no more than RMB 5,000 held by an enterprise before December 31, 2013, the depreciated value of the fixed assets can be deducted in a lump sum when calculating the taxable income after January 1, 2014.

2. For the newly purchased instruments and equipment specially used for research and development by enterprises in all industries after January 1, 2014, if the unit value does not exceed 1 million yuan, it is allowed to be included in the current cost and expenses at one time and deducted in the calculation of taxable income, and depreciation will no longer be calculated on an annual basis; If the unit value exceeds 1 million yuan, the depreciation period can be shortened or accelerated depreciation can be adopted.

3. Fixed assets with a unit value of no more than 5,000 yuan held by enterprises in all industries are allowed to be included in the current cost and deducted in the calculation of taxable income at one time, and depreciation will no longer be calculated on an annual basis.

Among them, the fixed assets of no more than 5,000 yuan make it clear that the assets are still fixed assets accounted for by the enterprise, rather than low-value consumables or office supplies with direct costs.

Depreciation is no longer calculated on an annual basis, and it is clarified that depreciation is not calculated on an annual basis instead of no longer being calculated.

This kind of asset is still determined whether it is a fixed asset in accordance with the several elements of fixed assets specified in the standard, and should not have a substantial impact on the determination of fixed assets due to the ** of 5,000 yuan; In addition, for assets judged to be fixed assets, depreciation is still used to include costs.

For example, if an enterprise purchases a computer worth 4,800 yuan in February 2014 and the enterprise determines that it is a fixed asset according to the standards, its entries are:

Debit: Fixed Assets - Original Value 4800

Credit: Bank Deposit 4800

Borrow: Administrative fee 4800

Credit: Accumulated depreciation 4800

See whether it meets the requirements of the company's fixed assets, and if it is reached, it will enter the fixed assets, and if it is not reached, it will enter the office expenses.

Because these expenses are a few hundred yuan, they do not need to be included in fixed assets, but into management expenses - office expenses.

Of course, it can be entered into the account, or no one wants to go to the personal pocket, and it is not allowed. All are open as start-up costs, and the costs are shared on a monthly basis, and no management costs are made.

It can be included in the management expenses - start-up expenses can also be included in the long-term amortization expenses - the start-up expenses are amortized in a lump sum or amortized in installments in the month of production and operation.

into the management expenses, set up a secondary subject "office expenses" below.

I don't know much, but it should be included in the management fee.

== Related Responses.

Your question is more general, under normal circumstances, if the company opens a new business, it will often buy a lot of it from the office furniture wholesale market.

In the middle, the boss's table is more magnificent, and the unit price is often more expensive, which is accounted for as a fixed asset.

If the number of seats for employees is large, the unit price is low, and the service life is often not long (easy to break), then it should be accounted for as "low-value consumables" and accounted for by the one-time amortization method or the five-five amortization method. Old accountants often suggest that low-value consumables are those tools, supplies, etc. that do not meet the standard of fixed assets, and do not need to be treated as an allowance account such as "accumulated depreciation", and can be amortized directly. However, since it is a low-value consumable, it needs to be inventoried in management, which means that the employee's chair should be numbered and managed, and the workload is large.

If the purchase quantity is not large, it can be directly entered into "management expenses - office expenses". If the purchase quantity is large, don't be annoyed, when the "low-value consumables" management.

If you want to carefully split air conditioners, water dispensers, etc., then air conditioners and other large amounts into "fixed assets", water dispensers and other small amounts are not afraid of trouble into "low-value consumables", and are afraid of the trouble at the end of the period into "management expenses - office expenses".

In fact, accounting is not a one-person thing, once it is used as a fixed asset and low-value consumables, it is often countersigned by several departments (general affairs, procurement, accounting), and it will be numbered and counted in the future. There should be a trade-off in your heart, whether to have accurate accounts or light workload, which is negotiable in small enterprises.

Management fees.

If the amount is large and the service life exceeds one year, it shall be included in the fixed assets.

More than 2000 into fixed assets, less than 2000 into low-value consumables.