Accounting related to fixed assets urgent

1. Borrow: construction in progress - equipment 400 000

Tax payable - VAT payable (input tax) 68 000 Credit: Bank deposits 468 000

2. Borrow: construction in progress - raw materials 50 000

Tax payable - VAT payable (input tax) 8 500 Credit: Bank deposits 58 500

3. Borrow: 50 000 projects under construction

Credit: Employee remuneration payable 50 000

4. Borrow: fixed assets 500 000

Credit: Construction in progress 500 000

5. Annual depreciation = 500 000 (1-5%) 10 = 47 500 (yuan) Credit: manufacturing expenses 47 500 Credit: accumulated depreciation 47 5006, Loan: disposal of fixed assets 262 500

Accumulated depreciation (because you didn't make it clear here, so I think of it as 02 years to use) 5 * 47500 = 237 500

Credit: fixed assets 500 000

Debit: bank deposit 360 000

Credit: Disposal of fixed assets 360 000

Pay the clean-up fee.

Debit: Disposal of fixed assets 1 000

Credit: Bank deposit 1 000

Regarding VAT: since January 1, 2009, taxpayers shall calculate and pay VAT at the statutory rate of 17% when selling these fixed assets; For fixed assets that are not allowed to be deducted from input VAT as stipulated in the tax law when purchasing or making fixed assets, from January 1, 2009, taxpayers shall levy VAT at half the rate of 4% when selling these fixed assets. You didn't say it here specifically for years, so you didn't do it ...

Hope...

1. Borrow: 400,000 projects under construction

Tax payable – VAT payable (input tax) 68000

Credit: Bank deposit 468000

2. Borrow: 50,000 projects under construction

Tax Payable – VAT Payable (Input Tax) 8500

Credit: Bank deposit 58500

3. Borrow: 50 000 projects under construction

Credit: Employee remuneration payable 50 000

4. Borrow: fixed assets 500 000

Credit: Construction in progress 500 000

5. Borrow: manufacturing cost 47500

Credit: Accumulated depreciation 47,500

6. Borrow: fixed assets disposal 262,500

Accumulated depreciation 237,500

Credit: fixed assets 500 000

Debit: bank deposit 360 000

Credit: Disposal of fixed assets 360 000

Debit: Disposal of fixed assets 1 000

Credit: cash 1000

Debit: Fixed assets disposal 96500

Credit: Non-operating income 96,500

The gods upstairs are all there, and I can only support it.

The accounting entries for the purchase of equipment to be installed are as follows:

Borrow: 20,000 projects under construction

Tax Payable – VAT 3400 is payable

Credit: Bank Deposit 23400

The accounting entries at the time of payment of the installation fee are as follows:

Borrow: Construction in progress.

Credit: Bank deposits.

When the equipment is installed and delivered, the accounting entries for the fixed asset cost determined are as follows:

Borrow: Fixed assets.

Credit: Construction in progress.

Start accruing depreciation:

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

Further information: Equipment that does not need to be installed is included in the fixed assets account, and the specific accounting entries are as follows:

Borrow: Fixed assets.

Tax Payable – VAT payable (input tax).

Credit: bank deposits, accounts payable, etc.

Accounting entries for the purchase of fixed assets that need to be installed:

Borrow: Construction in progress.

Tax Payable – VAT payable (input tax).

Credit: bank deposits, accounts payable, etc.

When the intended usable state is reached:

Borrow: Fixed assets.

Credit: Construction in progress.

Accounting Treatment of Self-Construction Fixed Asset: General Expenditure: Debit:

Construction in progress, Credit: bank deposits, salaries payable to employees, etc.; Receipt of raw materials, for movable property: borrowing:

Construction in Progress Loan: Raw Material for Immovable Property: Borrow:

Construction in progress, credit: raw materials, credit: tax payable for imitation closure - increase (in and out), receipt of finished products for potato preparation:

For Movable Property: Borrow: Construction in Progress, Credit:

Inventory goods, for real estate, borrow: construction in progress, credit: inventory goods, credit:

Taxes payable - increase (sales) completed, borrowed: fixed assets, credit: construction in progress.

Acquisition of fixed asset accounting entries.

Purchase of fixed assets that do not need to be installed:

Borrow: Fixed assets.

Tax Payable – VAT payable (input tax).

Credit: bank deposits, accounts payable, etc.

Purchase of fixed assets that need to be installed.

Borrow: Construction in progress.

Tax Payable – VAT payable (input tax).

Credit: bank deposits, accounts payable, etc.

When the intended usable state is reached:

Borrow: Fixed assets.

Credit: Construction in progress.

Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

In the new accounting standards, there is no value standard for fixed assets, only a service life standard, which is more than 1 year.

In the past, it was counted as purchasing items of more than 1,000 yuan. Low-value consumables do not count.

For fixed assets for which VAT invoices are obtained, the input tax can be deducted from the fixed assets.

Debit: Tax Payable --- VAT Payable - Input VAT.

Credit: Bank deposits or accounts payable.

The recorded value of fixed assets includes the purchase price, import duties, packaging costs, transportation costs, insurance premiums, installation costs, relevant taxes paid, etc., as well as interest on borrowings that can be capitalized.

Fixed assets that do not need to be installed and can be used are directly accounted for:

Borrow: Fixed assets.

Credit: Cash, Bank Deposits, Accounts Payable.

Fixed assets that need to be installed before they can be used are first purchased under the "Construction in Progress" account when they are purchased as a cost

Borrow: Construction in progress.

Credit: Cash, Bank Deposits, Accounts Payable.

When it reaches the state of use:

Borrow: Fixed assets.

Credit: Construction in progress.

(1) Fixed assets 82000

Tax Payable - VAT Payable (Input Tax) 10400 Credit: Bank Deposit 92400

2) Borrow: fixed assets 250,000

Credit: Paid-up capital 250,000

3) Inventory profit:

Debit: Fixed assets -a 18000

Credit: Prior Year Profit and Loss Adjustment - Non-Operating Income 18,000 Identified Resale:

Borrow: Profit and Loss Adjustment for Previous Years - Non-Operating Income 18000 Credit: Surplus Reserve 1800

Profit distribution - undistributed profit 16200

4) Inventory loss:

Borrow: Property Loss and Excess to be Processed - Fixed Asset Loss and Excess to be Handled 2000 Credit: Fixed Asset - B 2000

5) a, borrow: fixed assets disposal 65,000 accumulated depreciation 20,000

Provision for impairment of fixed assets 15000

Credit: Fixed Assets - C 100000

b. Borrow: 1000 fixed assets disposal

Credit: Bank deposit 1 000

c. Borrow: long-term equity investment of 66,000

Credit: Fixed Assets Disposal 66000

If VAT is taken into account when investing, it needs to be treated as VAT accounting, which is included in the "disposal of fixed assets" and transferred to "long-term equity investment".

1. Company A holds 60% of the equity of Company B, and in June 203, Company A purchased a fixed asset from Company B for 6.5 million yuan, and the book value of this asset of Company B is 5 million yuan. Company A also paid 90,000 yuan for the installation to the third party, and at the end of the month, it reached the scheduled state of use, and Company A used it as a fixed asset for management. The remaining useful life of this fixed asset is 5 years, and the estimated net residual value is 0, and both companies A and B use the straight-line method to provide depreciation.

On December 31, 204, Company A paid 60,000 yuan for the liquidation of the above-mentioned fixed assets with 5.8 million yuan. Regardless of other factors, the impact of fixed asset disposal business on the profit and loss of Company A's consolidated statements in 204 is ( ).

a, 2.24 million yuan.

b. 10,000 yuan. c. 1.19 million yuan.

d. 10,000 yuan. 2. Company A officially completed the construction and delivery of a nuclear power plant on January 1, 214, with a total cost of 60 million yuan and an estimated service life of 30 years. According to national laws, administrative regulations and international conventions, enterprises shall undertake obligations such as environmental protection and ecological restoration. 2 On January 1, 14, it is estimated that the cost of abandoning the nuclear power plant after 30 years will be 3 million yuan (a large amount).

The discount rate is determined at 5%, taking into account factors such as the time value of money and inflation in the relevant period. Known: (p f, 5%, 30), p a, 5%, 30).

Regardless of other factors, Company A recognized the recorded value of the fixed asset as ( ) in 2 14

a. 100,000 yuan.

b. 60,000 yuan.

c. $60 million.

d. $63 million.

3. Company A purchased production equipment A from Company B on January 1, 215 for use as fixed assets, and the purchase contract stipulated that the total price of equipment A was 20 million yuan, 8 million yuan was paid on the same day, and the balance was paid in three years at the end of each year. The equipment was delivered and installed, and the installation and other related expenses were paid 10,000 yuan, and the equipment was installed and delivered on March 31, 216. The estimated service life is 5 years, depreciation is calculated using the sum of years method, and the estimated net residual value of the equipment is 0.

Assumption: The interest rate on bank borrowings is 5% per annum for the same period. Known (p a, 5%, 3), p a, 6%, 4).

Without taking into account other factors, the amount of depreciation accrued for this equipment 2 16 years is (

Borrow: Fixed assets 818200 (80000+1800+200).

Tax Payable - VAT Payable (Input Tax) 10400

Credit: Bank deposit 828600

1。If the repair cost of fixed assets is too large (more than 20% of fixed assets), it should be included in the original value of fixed assets.

2。If the interruption period is abnormal or the interruption period exceeds three months, it should not be included in the cost of fixed assets.

1. The repair of fixed assets does not increase the value of fixed assets, and the value of fixed assets shall be increased when reconstructing and expanding self-owned fixed assets.

The repair of fixed assets is divided into large, medium and small, and the value of fixed assets is generally recorded. Every business is different. Reconstruction and expansion extension of the life of more than 2 years, 2Borrowing costs incurred during the construction of fixed assets, including during interruptions, are included in the cost of fixed assets. There are requirements regarding the capitalization of borrowing costs. If the conditions are not met, they can only be expensed. This statement is too absolute.

The cost of fixed assets = 38 000 + 375 + 2 240 + 500 + 1 800 = 42 915 (because it is production equipment, i.e. movable property, VAT cannot be included in the cost, if it is real estate such as houses, VAT should be included in the cost).

Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

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.