Seniors accountants, I would like to ask you about fixed assets 5

1. This is stipulated by the Accounting Law, why I don't know, there are a bunch of things upstairs that if you can understand it, then it's the best, if you can't understand it, then rote memorization.

2. Accounting is to reflect the most actual operating conditions of the enterprise, according to the fact that the company did not make so much profit in the first few years, and there was no actual loss in the last year.

The first question, in the chapter on fixed assets in the CPA textbook "Accounting", about the calculation time of depreciation of fixed assets, it is said that "in order to simplify the accounting, the fixed assets added in the current month are not accrued in the current month......This shows that this provision does not make any sense, and is only to simplify accounting. According to the principle of proportion, the fixed assets purchased in the current month generally begin to be used, and since they are used, there should be depreciation, and depreciation should be accrued. Hehe, why does this simplify accounting but not intangible assets?

Suppose we accrue depreciation according to the method of increasing the accrual in the current month and decreasing the current month without accruing: fixed assets at the beginning of the balance of fixed assets new in this month fixed assets decreased in this month and fixed assets at the end of the period. Therefore, the monthly depreciation amount of fixed assets is (taking the average method of life as an example):

Monthly depreciation of fixed assets Closing value of fixed assets Monthly depreciation rate. And if the current regulations are used: monthly depreciation of fixed assets Opening value of fixed assets Monthly depreciation rate.

This can simplify the accounting and save a more cumbersome calculation, especially under the conditions of manual bookkeeping and a large number of fixed assets. Why is intangible assets different, because the number of fixed assets of enterprises is huge, and intangible assets are often very small, so there is no need to use the method of fixed assets to simplify the accounting of intangible assets.

The second question is that there is nothing wrong with the one-time inclusion of costs for enterprises, because first: this is indeed in line with the principle of proportion, the wear and tear depreciation of fixed assets, creating value for enterprises is a long-term process, and the one-time inclusion of expenses does not conform to the principle of authenticity. Second:

In this way, you can delay the payment of taxes, that is, you can reduce your profits and pay less taxes in the current year, so that you have more cash in hand at the moment. Everyone knows that money has a time value, and the current 1 yuan is worth more than 1 yuan in a year, because at least you can increase the interest rate if you deposit the current one yuan in the bank, hehe, so the tax bureau is unwilling, so why don't they collect the money early and put it in the bank to increase the interest.

Dizzy, this is how the financial regulations deal with it, you have to know the principle, you can look at the principles of accounting, such a basic thing does not understand, it is better not to play this profession.

The general calculation of the depreciation amount of fixed assets is: (original value - residual value) service life, but for fixed assets after impairment or improvement, depreciation should be provided according to the present value or improved book value and remaining useful life: (book value - residual value) still useful life.

The number that affected the total profit in 2013 is in this question.

The income from the sale of residual materials is 100,000 yuan + the compensation of the insurance company is 300,000 yuan - the cleaning expenses are 50,000 yuan - the total amount of depreciation.

On January 1, 2010, the company replaced a major component of the fixed asset, and incurred a total expenditure of 10 million yuan.

Accrued depreciation = 2000 * 4 10 = 8 million.

Borrow: Construction in progress 1200

Accumulated depreciation of 800

Credit: Fixed Assets 2000

Borrow: 1000 for construction in progress

Credit: Bank deposit 1000

The ** of the important parts to be replaced is 8 million yuan, the depreciation has been 800 * 4 10 = 3.2 million, and the book value is 4.8 million.

Debit: Non-operating expenses 380

Bank deposit 100

Credit: Construction in progress 480

It will be ready for use on June 30, 2010.

Debit: Fixed assets 1720 (1200+1000-480).

Credit: Construction in progress 1720

It is expected that its service life will be extended by 2 years (that is, it can also be used for 6 + 2 = 8 years), and the estimated net residual value is 50,000 yuan, and the depreciation will be calculated by the direct method, and the annual depreciation = (1720-5) 8 = 10,000 yuan.

As at 31 December 2011, the recoverable amount of this fixed asset was estimated to be $12.6 million (with no change in estimated useful life and net residual value).

Depreciation = year = 10,000 yuan, book value of fixed assets = 10,000 yuan.

Provision for impairment =

The estimated service life and net residual value remain unchanged, and the annual depreciation after impairment = (1260-5) years = 10,000 yuan.

On June 30, 2012, the enterprise transferred the fixed asset **, and the book value of the fixed asset = at this time

The amount of profit and loss affected by the disposal of the fixed asset in 2012 = 10,000 yuan.

January 1, 2012: 500-200=300 arrears, 1 million per year if paid in equal payments over three years.

Discount with the present value factor of the annuity: the present value of the arrears = =

Borrow: 200+ projects in progress

Tax Payable - VAT Payable (Input Tax) 85

Financing charges are not recognized.

Credit: Bank Deposit 285

Accounts payable 500 + 85-285 = December 31, 3002012:

Debit: Accounts payable 100

Credit: Bank deposit 100

Borrow: Construction in progress.

Credit: Financing charges are not recognized.

January 1, 2013:

Borrow: Construction in progress 5

Credit: Bank Deposit 5

February 26, 2013:

Calculate first The unrecognized financing costs that should be capitalized in the first three months are borrowed: construction in progress x6% x3 12=

Credit: Financing charges are not recognized.

Transfer fixed assets.

Borrow: Fixed assets.

Credit: Construction in progress.

In addition to amortizing unrecognized financing expenses at the end of each year in the following years, depreciation of fixed assets shall be provided.

The recorded value of the project under construction on January 1 of the year = present value = 200 + 100 * VAT 850,000 deductible).

Unrecognized financing expense amortized annually = [(585-285).

Recorded value of fixed assets as of February 26 of the year =

1.The first topic has told you that the monthly depreciation of newly purchased equipment is 1500, the old equipment is 8500, and the fixed assets purchased in January should be depreciated in February, that is, 1500 + 8500 = 10000

2.There are three concepts to be understood in this question: book balance, net book value, and book value.

The book balance is the amount that does not deduct the allowance items related to the account (such as accumulated depreciation and accumulated amortization), which is the actual amount on the book and the original value on the accounting statement.

The net book value is deducted from accumulated depreciation or accumulated amortization on the basis of the book balance, but does not deduct the impairment provision of the underlying assets.

The book value is the smallest, and the impairment provision of the underlying asset is deducted on the basis of the net book value.

Calculation of the book value of fixed assets at the end of February:

The recorded value of the newly added fixed assets in January = 30000 + 2500 + 5000 + 8000 = 45500, and the depreciation of the fixed assets added in the current month is not mentioned in the current month, and it will be mentioned in the next month, so the depreciation of the fixed assets withdrawn from January to February is 8500 * 2 + 1500 = 18500

The book value of fixed assets in February = 580000 + 45500-48000-18500 = 559000, d The answer is correct.

Calculation of the book value of fixed assets at the end of January.

It is basically the same as above, but the newly added fixed assets do not mention depreciation in the current month, so the book value is 580000 + 45500-48000-8500 = the answer is correct.

Question 1: The depreciation amount in February should be composed of two departments, one is the depreciation of 8,500 for the labor department, and the other is for the depreciation of new assets of 1,500Depreciation is 8500 + 1500 = 10000;

Question 2: The balance of the book value of old assets at the end of January: 580,000 fixed assets at the beginning of January - accumulated depreciation at the beginning of January 48,000 - depreciation in the current month of January 8,500 = 523,500;

The book value of the new assets: price 30,000 + transportation and miscellaneous expenses, packaging costs 2,500 + installation costs, personnel wages 8,000 + installation consumables costs 5,000 = 45,500

Note: VAT is generally not included in the cost of fixed assets, because the VAT on the purchase of fixed assets is deductible.

Therefore, the balance of the book value of fixed assets at the end of January = 523500 + 45500 = 569000

From question 1, the depreciation in February is 10,000, so the book value of fixed assets at the end of February = 569,000-10,000 = 559,000

The first question c is correct, because the condition gives you a depreciation of $8,500 in January, which has taken into account last year's stolen losses, so the depreciation of assets increased in January is $1,500 in February, and the total of $10,000 for both is correct.

The second question: the book value of fixed assets at the end of January = 580,000 + 45,500 - (48,000 + 8,500) = 569,000 yuan.

The book value of fixed assets at the end of February = 569,000-10,000 = 559,000

:(1) Prepare accounting entries for the equipment obtained in 2009. (The calculation of 7% of the freight is not considered here, and the VAT deduction is not) borrowed: 502 equipment in construction in progress.

Tax Payable VAT Payable (Input Tax)85

Credit: Bank Deposit 587

2) Preparation of accounting entries for equipment installation and equipment to reach the intended usable state: construction in progress 28

Credit: Raw materials 20

Compensation payable to employees8

Borrow: fixed assets 530

530 projects under construction

3) Calculate the depreciation amount of the equipment in 2010 and 2011, and prepare the accounting entries for depreciation in 2011.

2010: (530-10) 10 520,000 2011: (530-10) 10 12*9 390,000 2011 entries: borrow: administrative expenses 39

Credit: Accumulated depreciation 39

4) Preparation of accounting entries for the time of the transfer of the equipment to improvement in 2011: 439 construction in progress

Accumulated depreciation of 91 (1 year and 9 months).

Credit: Fixed assets 530

5) Prepare the accounting entries for the improvement price of the equipment paid in 2012 and carry forward the cost of the improved equipment.

Borrow: Construction in progress.

Credit: Bank deposits.

Borrow: Fixed assets.

Credit: Construction in progress.

6) Calculate the depreciation amount of the equipment in 2012 and 2013, and the depreciation in 2012 (10,000 yuan.

Depreciation in 2013 (10,000 yuan.)

7) Preparation of accounting entries for the disposal of the equipment on October 10, 2013: disposal of fixed assets.

Accumulated depreciation. Credit: Fixed assets.

Residual Material: Sales: Loan: Bank Deposit 10

Credit: Disposal of fixed assets10

Income from insurance claims: borrowed: bank deposits 30

Credit: Disposal of fixed assets 30

Payment of Disposal Costs: Borrow: Disposal of Fixed Assets5

Credit: Bank Deposit 5

Profit or loss carried forward: borrowed: non-operating expenses Disposal of non-current assets Gains and losses on disposal of fixed assets.

Although the equipment installation fee of 180,000 yuan belongs to the recorded value of A, it does not participate in the allocation of fair value, because the security transfer fee is determined, the actual 180,000 yuan, and only A has the installation fee. There is no need to allocate fair value between the three parties.

The recorded price of a equipment is 1630, and the purchase price and transportation cost are 1630-18=1612;

Total price of fixed assets = 4000 + 30

The above installation fee does not belong to the purchase price of the fixed asset, it is the cost incurred during the installation of the fixed asset.

The installation fee of 180,000 yuan is dedicated to equipment A, and does not need to be shared with equipment B and C, so it is not necessary to put it in the numerator, and it is good to directly calculate the accounting value without installation and installation plus 180,000.

d is also the same reason, 180,000 yuan should be deducted, not in the total amount that needs to be apportioned

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