How to calculate the investment in fixed assets?

The amount of investment in fixed assets = the amount of investment in construction projects + the amount of investment in installation projects, wherein:

1. The amount of investment in construction projects (the actual amount of physical goods completed, the estimated unit price) (1 + indirect rate) (1 + planned profit margin);

2. The amount of investment in the installation project The actual amount of physical quantity completed Budget unit price) + (labor cost indirect rate) 1 + planned profit margin). The amount of investment in fixed assets is calculated based on the actual amount of work completed in construction and installation projects, the purchase cost of equipment that has actually been installed and equipment, tools and appliances that do not need to be installed, and the actual number of other expenses. Construction materials and prepaid works that do not form a project entity, as well as equipment that needs to be installed but is not installed, etc., cannot be counted as investment completion.

Investment in fixed assets is expressed in monetary form, the amount of work required to build and purchase fixed assets in a certain period of time, and the changes in the costs associated with it. Including real estate, buildings, machinery, machinery, means of transportation, as well as enterprises for capital construction, renovation, major repairs and other fixed asset investment.

The economic activity of building and acquiring fixed assets, i.e., the reproduction of fixed assets. The process of reproduction of fixed assets includes activities such as renewal of fixed assets (partial and full renewal), reconstruction, expansion, and new construction. Investment in fixed assets is the main means of reproduction of fixed assets in society.

The amount of investment in fixed assets is the amount of work in the construction and purchase of fixed assets expressed in monetary terms, and it is a comprehensive index that reflects the scale, speed, proportionality and direction of use of fixed asset investment.

The new financial accounting system for enterprises stipulates that the major repair of the partial renewal of fixed assets is a part of the daily production activities, and the major repair expenses incurred can be included in the cost. As a non-routine major repair, it should be confirmed whether it is included in fixed assets or long-term amortized expenses according to the actual situation of the project.

According to the current investment management system and the regulations of relevant departments, projects of the nature of major repair, maintenance and maintenance (such as equipment overhaul, renovation and reinforcement of buildings, farmland water conservancy projects and embankments, reservoirs, railways, etc.) may not be included in the management of fixed asset investment, nor can they be regarded as fixed asset investment statistics, and the actual situation of the project shall prevail.

Through the construction and purchase of fixed assets, the national economy has continuously adopted advanced technology and equipment, established new sectors, further readjusted the economic structure and the regional distribution of productive forces, strengthened its economic strength, and created material conditions for improving the people's material and cultural life. This is of great significance to China's socialist modernization.

Book value Original value of fixed assets Provision for impairment Accrued accumulated depreciation.

In the case of fixed assets, the book value refers to the difference between the original price of the fixed asset and the provision for impairment and the accumulated depreciation (i.e., net fixed assets). The book value usually appears together with the book balance and the net book value, but there is a clear difference between them, and we must pay attention to the distinction when calculating to avoid calculation errors caused by confusion of concepts. The formula for correctly calculating the book value of a fixed asset is, book balance of fixed assets - depreciation or amortization of fixed assets - provision for impairment of fixed assets.

Book value is the net amount of the carrying balance of an account (usually an asset class account) minus the relevant allowances. The book balance refers to the actual book balance of an account, which is used as an item that does not deduct the allowance for the account (such as accumulated depreciation, impairment provision for related assets, etc.).

Book value refers to the value of the enterprise that is reflected and measured in accordance with the principles and methods of accounting.

Summary of the knowledge points in the chapters of the primary accounting title exam, I wish you easy to obtain evidence.

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Assets are equal to liabilities plus owners' equity, and the calculation of fixed assets is how much money you spend to buy this fixed asset, which is equivalent to the investment, including the liability part. Before the fixed assets are scrapped, the invested money is recorded in the account of accumulated depreciation of the fixed assets, and the investment and the income brought by the accumulated depreciation are offset through the accumulated depreciation.

The formula for calculating the present value of fixed assets.

The fixed assets are calculated as follows:

1. Determination of the recorded value. It is recorded according to the purchase price (general taxpayers can deduct VAT, but small-scale taxpayers cannot deduct it, and it is recorded according to the full purchase price). If the purchased fixed assets need to be installed, they will be included in the construction in progress first, and then transferred to the fixed assets after reaching the predetermined usable state;

2. Provision for depreciation. The net residual value is calculated according to the residual value rate of not less than 5%, and then the depreciation period is determined according to the type of fixed asset, and the depreciation is calculated according to a certain depreciation method (for fixed assets determined in the current month, depreciation is not mentioned in the current month, and depreciation is raised from the next month).

Provisional Regulations of the People's Republic of China on Value-Added Tax

Article 22.

Where to pay VAT:

1) Fixed business households shall declare and pay taxes to the in-charge taxation authorities where their institutions are located. If the head office and branch offices are not in the same county (city), they shall declare and pay taxes to the competent tax authorities of their respective locations; With the approval of the competent financial and taxation authorities or the financial and taxation authorities authorized by them, the head office may make a summary declaration and tax payment to the competent tax authority where the head office is located;

2) When a fixed business household sells goods or services in another county (city), it shall report to the in-charge taxation authority where its institution is located, and declare and pay taxes to the in-charge taxation authority where its institution is located; If it fails to report, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or labor services occur; If the tax is not declared and paid to the in-charge taxation authority of the place where the sales or labor services occur, the in-charge taxation authority of the place where the institution is located shall make up the tax;

3) When a non-fixed business household sells goods or services, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or services occur; If the tax is not declared and paid to the in-charge taxation authority of the place where the sales or labor services occur, the in-charge taxation authority of the place where the institution is located or the place of residence shall make up the tax;

4) Imported goods shall be declared and paid to the customs at the place of customs declaration.

The withholding agent shall declare and pay the tax withheld by it to the in-charge tax authority of the place where its institution is located or where it resides.

Summary. 1. The reinvestment rate, also known as the internal growth ratio, refers to the amount of money earned by the enterprise every year (referring to cash flow, not accounting surplus), and a few percent is used for investment expenditure (e.g., net working capital, new purchase of fixed equipment, new purchase of other assets, etc.).

2. Reinvestment rate

The formula for calculating the reinvestment rate is:

Reinvestment rate = (profit after tax, shareholders' equity) [shareholders' earnings - dividend payments] shareholders' profit] = return on capital Shareholders' earnings retention rate = [after-tax profits, shareholders' equity] [shareholders' earnings - dividend payments) shareholders' profits].

This ratio indicates the company's ability to reinvest its surplus earnings to support the company's growth. The shareholder earnings retention ratio in the formula is the ratio of the difference between shareholder earnings minus dividend payments to shareholder earnings. Shareholder earnings are the product of earnings per share and the number of common shares issued, which is actually the net income of common shares.

The higher the reinvestment rate, the stronger the company's ability to expand operations, and vice versa.

3. Importance to the enterprise.

The reinvestment rate is an important factor driving total shareholder return and should be an important, carefully considered focus of strategic discussions. As mentioned earlier, our goal should not be to maximize yields, but rather to balance the pursuit of high yields by leveraging future growth with due emphasis on investment. While larger companies may find it difficult to match the reinvestment rate for smaller companies, many of the companies I've worked with recently will benefit from an increased reinvestment rate.

1. The reinvestment rate, also known as the internal growth ratio, refers to the amount of money earned by the enterprise every year (referring to cash flow, not accounting surplus), and a few percent is used for investment expenditure (e.g., net working capital, new purchase of fixed equipment, new purchase of other assets, etc.). 2. Reinvestment rate The formula for calculating the reinvestment rate is: reinvestment rate = (after-tax profit Shareholders' equity) [Shareholders' earnings - dividend payments) Shareholders' profits] = Return on capital Shareholders' profit retention rate = [After-tax profit Shareholders' equity] [Shareholders' earnings - dividend payments) Shareholders' profits] This ratio indicates the company's ability to use its surplus income to reinvest in the market to support the company's growth.

The shareholder earnings retention ratio in the formula is the ratio of the difference between shareholder earnings minus dividend payments to shareholder earnings. Shareholder earnings are the product of earnings per share and the number of common shares issued, which is actually the circular net income of common shares. The higher the reinvestment rate, the stronger the company's ability to expand operations, and vice versa.

3. The reinvestment rate of importance to the business is an important factor in driving total shareholder return and should be an important, carefully considered focus of strategic discussion. As mentioned earlier, our goal should not be to maximize yields, but rather to balance the pursuit of high yields by leveraging future growth with due emphasis on investment. While larger companies may find it difficult to match the reinvestment rate for smaller companies, many of the companies I've worked with recently will benefit from an increased reinvestment rate.

Summary. How to calculate the amount of investment in fixed assets.

The amount of investment in fixed assets = the amount of investment in construction projects + the amount of investment in installation projects, wherein:

Construction project investment amount = (actual physical quantity completed Budgeted unit price) (1 + indirect rate) (1 + planned profit margin);

The amount of investment in the installation project = [the actual amount of physical goods completed, the budget unit price) + (labor cost, indirect rate)] 1 + the planned profit rate).The amount of investment in fixed assets is based on the actual amount of work completed in construction and installation projects, and the equipment that has actually been installed.

Hello, I am inquiring for you here, please wait a while, I will reply to you immediately How to calculate the amount of fixed asset investment in fixed Chan Xula assets = construction project investment + Anyu trillion installation project investment, and wherein: 1Construction project investment amount = (actual physical quantity completed Budgeted unit price) (1 + indirect rate) (1 + planned profit margin); 2.

The amount of investment in the installation project = [the actual physical quantity completed, the budget unit price) + (labor cost, indirect rate)] 1 + the profit rate of the planThe amount of investment in fixed assets is based on the actual amount of work completed in construction and installation projects, and the equipment that has actually been installed.