Is it necessary for a company to mention accumulated depreciation? What is the standard for entering

1. Whether your company is an industrial enterprise or a commercial enterprise, you must depreciate fixed assets, and if you are a self-employed household, you can include long-term amortized expenses, and the accumulated depreciation is very beneficial to the fixed management of enterprises.

2. The recognition of fixed assets has changed, and it is no longer a standard of more than 2000

Fixed assets refer to tangible assets that have the following characteristics at the same time.

1. Held for the purpose of providing labor services for the production of goods for leasing or business management, 2. The service life is more than one fiscal year.

Fixed assets can only be recognized if they meet the following conditions at the same time:

1. The economic benefits related to the fixed asset are likely to flow into the enterprise 2. The cost of the fixed asset can be reliably measured.

If each component of a fixed asset has a different useful life or provides economic benefits to the enterprise in different ways, and different depreciation rates or depreciation methods are applied, each component shall be recognized as a single fixed asset separately.

The value of a fixed asset is not reflected in the cost at one time, but is allocated to the cost according to the service life. Therefore, depreciation must be distributed on a monthly basis. More than 2,000 yuan, houses, buildings, machinery, machinery, means of transportation, etc., with a service life of more than one fiscal year are defined as fixed assets.

The new enterprise income tax law stipulates that fixed assets refer to non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operation and management, and having been used for more than 12 months, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation. As a general taxpayer, the fixed assets shall be depreciated according to the depreciation accrual method and service life, and shall be included in the corresponding costs and expenses.

The fixed assets of an enterprise are "depreciated". "Accumulated depreciation" is the sum of the depreciation of the enterprise. Of course, it is necessary for enterprises to accrue depreciation, because the use of fixed assets must be lost and impaired, and the loss and impairment of fixed assets will be transferred to production costs through depreciation.

If depreciation is not accrued, it will lead to inflated profits and overpayment of corporate income tax.

According to the provisions of the Enterprise Income Tax Law of the People's Republic of China and the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, which came into effect on January 1, 2008, the fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by enterprises for the production of products, the provision of labor services, leasing or operation and management, and the use time of more than 12 months, including houses, buildings, machinery, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

The so-called "more than 2,000 yuan" is a provision on the inclusion of fixed assets in the original "Interim Regulations on Enterprise Income Tax".

1. Fixed assets refer to tangible assets that have the following characteristics at the same time: those held for the production of goods, the provision of labor services, leasing or operation and management, and the useful life of more than one fiscal year.

2. Accumulated depreciation refers to the provision of depreciation of fixed assets on a monthly basis (including costs and expenses) to reflect the degree of gradual wear and tear of fixed assets, including physical wear and tear and technical (i.e., advanced degree) loss.

3. The relationship is: depreciation must be accrued if there is fixed capital.

Fourth, in the process of use of fixed assets due to wear and tear transferred to the product of the part of the value of a way to compensate, called depreciation, depreciation calculation methods mainly include the average life method, workload method, accelerated depreciation method, sum of life method, etc.; Fixed assets are replaced in material form and compensated in the form of value, that is, renewed; In addition, there is the maintenance and repair of fixed assets, etc.

Fifth, the main features.

1. The value of fixed assets is generally large, the use time is relatively long, and they can participate in the production process for a long time and repeatedly.

2. Although wear and tear occurs in the production process, it does not change its own physical form, but gradually transfers its value to the product according to its degree of wear, and its value is transferred to form depreciation.

1. The relationship between fixed assets and accumulated depreciationThe value of fixed assets is gradually transferred to new products according to the degree of wear and tear itself, and its wear is divided into two situations: tangible wear and intangible wear; Physical wear, also known as material wear, is the loss of use value and value of equipment or fixed assets caused by the use of equipment or fixed assets in the production process or due to the influence of natural forces. It is divided into two categories according to the occurrence of its loss. Quasi-tangible wear refers to the damage and deformation of equipment caused by friction, corrosion, vibration, fatigue and other reasons in the use of equipment.

In view of the physical wear, attention should be paid to reducing the wear rate of the equipment while using it, and reducing and eliminating abnormal losses. It is necessary to use equipment reasonably, do a good job of maintenance, and overhaul in time. Quasi-tangible wear is the loss of equipment caused by rust, weathering, aging, etc. under the action of natural forces.

This type of wear and tear is closely related to the idle time of the equipment. In view of the tangible wear and tear, attention should be paid to strengthening management, reducing the idle time of equipment, and doing a good job in the maintenance of idle equipment.

Intangible wear, also known as mental wear, is the depreciation of equipment or fixed assets due to the progress of science and technology. According to the specific reasons for their occurrence, they are also divided into two types. Quasi-intangible wear is due to the increase in labor productivity of the equipment manufacturing sector, which reduces the reproduction cost of machinery and equipment with original technical structure and economic performance, and causes equipment depreciation.

Such wear does not affect its performance in use, nor does it affect its technical performance. To prevent and reduce this kind of loss, attention should be paid to: first, reasonable purchase of equipment; Second, improve the utilization rate of equipment and make full use of equipment; Third, reasonable depreciation.

Quasi-intangible wear and tear is due to the production of new equipment with higher production efficiency and economic benefits by the equipment manufacturing department, which makes the original equipment relatively depreciated. This kind of wear and tear makes the technical performance of the equipment relatively backward, which affects the economic efficiency of the enterprise. To prevent and reduce this kind of wear, attention should be paid to strengthening the management of equipment and timely updating and transformation.

2. Expand the informationA compensation method for the part of the value of fixed assets transferred to the product due to wear and tear in the process of use is called depreciation, and the calculation methods of depreciation mainly include the average life method, the workload method, the accelerated depreciation method, the sum of life method, etc.; Fixed assets are replaced in material form and compensated in the form of value, that is, renewed; In addition, there is the maintenance and repair of fixed assets, etc.

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The current depreciation of a fixed asset is the depreciation amount of the current month, and the accumulated depreciation is the total accumulated depreciation of the fixed asset.

In the process of production and operation, the enterprise uses fixed assets and causes the loss of their value to reduce only a certain residual value, and the difference between the original value and the residual value is apportioned over its useful life, which is the depreciation of fixed assets. Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation. [1]

A monetary estimate of the value of the capital expended during the period examined. Also known as capital consumption allowance in the national income account. Depreciation of fixed assets refers to the systematic apportionment of the accrued depreciation amount according to the determined method during the useful life of the fixed assets.

Useful life refers to the expected life of a fixed asset, or the quantity of goods or services that the fixed asset can produce. Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation is accrued after deducting its estimated net residual value. For fixed assets for which provision for impairment has been made, the cumulative amount of provision for impairment of fixed assets shall also be deducted.

For enterprises, there is a simple formula, income - expenditure = profit, fixed assets are actually bought by enterprises with money, so it is also an expense, but often this expenditure amount is very large, and the benefit period is very long, if this expenditure is included in a certain month at one time, it will lead to obvious losses in the current month, and in fact, the benefits from the fixed assets in the month will not be so much, at the same time, other benefit months, and do not reflect the due expenditure, so, after the fixed assets are recorded, During the benefit period, the average expenditure is listed on a monthly basis, which is the best of the concept of depreciation of fixed assets.

Enterprises should choose the depreciation method according to the expected realization of the economic benefits contained in the fixed assets. The depreciation methods that can be selected mainly include the average of the years method, the workload method, the double declining balance method, the sum of years method, etc. Once the depreciation method is determined, it cannot be changed at will.

If there is a need for change, it should be explained in the notes to the accounting statements. In order to reflect the principle of consistency, the depreciation method of fixed assets cannot be modified in each depreciation method within one year, and depreciation will not be carried out when the month that has been mentioned is not less than the expected use month. The fixed assets increased in the current period are not depreciated, and the decrease in the current period is subject to depreciation to comply with the principle of comparability.