Is depreciation required for equipment in the diving industry?

Hello, Accountant Zheng Diantong Online School This question:

If it is a fixed asset, depreciation needs to be accrued.

Accounting Lao Zheng Yitong online school, specializing in accounting certificate training, 448 yuan tutoring package passed:

Package through measure 1: full Q&A counseling. One-on-one, tutoring, voice Q&A, answer questions at any time, and the teacher will accompany you.

Package through measure 2: full supervision. Discuss an executable learning plan with the teacher, strictly enforce the requirements, and require students to report their learning status and the accuracy of chapter practice every day.

Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan. The accuracy of the chapter needs to be reported in screenshots.

Do what you say and do what you do.

Package Pass Step 3: Teach in an easy-to-understand manner. Because it is so easy to understand, the students call the teacher the accounting translator (the translation of accounting terminology into a language that everyone can understand). **You can send it to you to see and rate it yourself.

Package through measure 4: three rounds of review, step by step. In the first round, we will comprehensively and accurately understand the basic knowledge, and provide practice software that can test the accuracy of understanding, with an accuracy rate of 80% and no big problems in passing the test; In the second round, we will do questions like crazy, provide the same exam software as the exam mode, and adapt to and be familiar with the exam environment; In the third round, check and fill in the gaps.

Review the mistakes of the first and second rounds and prepare for the exam.

Package through measure 5: One step at a time, solid. Read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

If it is included in the fixed assets at the time of purchase, depreciation must be accrued.

Diving operations need MZ-300 or TF-12 diving equipment, 20 meters deep diving operation guide price of 11,000 yuan class, depending on the operating conditions, now the market competition is very fierce, there are not so many specific negotiations. You can contact a widely recognized unit, which is recommended by the China Diving and Salvage Industry Association of the Ministry of Communications, Mr. Wu L39 1464*9988

The specific equipment depends on the operation place and conditions to have time, 20m normally requires a diving air compressor, a filter, a 50m air supply pipe, a mask, a diving suit, a weight belt, diving shoes, and so on. **There is too much difference between domestic and imported equipment, it is difficult to say.

You're talking about wages?? Or equipment**.

In general, the diving field is accustomed to use "pressurized chamber" to describe it, of course, it can also be understood by "decompression chamber". Pressurized chambers are generally equipped to deal with decompression sickness or other illnesses caused by diving during diving. 6m shallow, you can dive without a time limit, that is to say, as long as the cylinder or air supply can be satisfied, you can stay as long as you want, as long as you don't get out of the water quickly like a cannonball, at this time the equipment of the pressurized cabin can be slightly leaned back.

At a depth of 6m, I noticed that I asked about "diving operations", not recreational diving, and it is highly recommended to prepare a pressurized chamber, or to know in advance when drawing up a work plan that the nearest pressurized chamber is in **, and if you arrive there quickly.

Before engineering diving operations, the water depth, flow rate, water temperature, geology and wind speed of the operation site should be carefully and thoroughly investigated and understood, and the records should be filled in to facilitate work analysis;

According to the data of the survey record, analyze the hydrological, meteorological and geological conditions of the operation site, and analyze the various situations that may be encountered in the diving operation in combination with the operation content and workload of the underwater engineering, and formulate the diving operation plan and emergency safety assurance measures;

It is necessary to ensure that the staff, including divers, ** personnel, rope personnel, etc., must have professional divers to carry out hot operations, and it is strictly forbidden for informal divers to replace them.

Qualifications are necessary documents for enterprises, institutions and private organizations to engage in related activities.

Qualification certification: the qualification certificate of construction, and only after passing the qualification in a certain aspect can you be qualified to do the construction in this aspect. It is divided into two categories: design and construction.

Now it is under the management of the Transportation Bureau, because now the country only recognizes the diving qualification certificate issued by the Transportation Bureau, and every year audit, other training institutions and colleges have training certificates or graduation certificates, but the regular company does not recognize it, can not be employed and posted.

Diving abroad is a separate department, and in China it is not very well known which department, maybe it is the sports committee, maybe it is the water conservancy, maybe it is the armed police, maybe it is the navy, and so on.

Yuzhen Zhixuan Xuexuan .Local Office of Wall Reform and Energy Efficiency...State Administration of Building Materials Industry ...It should accept the supervision and inspection of the competent department at a higher level, the financial, auditing, taxation, price and other organs and the industry, and be truthful.

According to the provisions of China's current enterprise accounting system, enterprises should also accrue depreciation on unused and unneeded equipment, and the depreciation accrued is included in the current management expenses, because unused and unused equipment does not belong to the scope of non-depreciation. The scope of fixed assets that are not subject to depreciation is as follows:

1. Fixed assets that have been fully depreciated and continue to be used;

2. The land shall be recorded separately as a fixed asset according to the regulations. The accounting entries for depreciation of unused and unneeded equipment are: debit: management expenses credit: accumulated depreciation.

The cases in which depreciation is not accrued are:

Fixed assets that continue to be used with full depreciation;

2.Land that is accounted for separately. In addition to the above two cases, the enterprise should provide depreciation for all fixed assets. For fixed assets increased in the current month, depreciation will not be mentioned in the current month, and depreciation will be raised in the next month; For fixed assets that decrease in a single month, depreciation will be accrued in the current month, and depreciation will not be mentioned in the next month.

Depreciation is not required for machinery and equipment that have not been used for a long time.

Scope of depreciation of fixed assetsThe depreciation of fixed assets in use by enterprises should generally be accrued, and the specific scope includes:

1) Houses and buildings

2) Machinery and equipment in use

3) Instrumentation in use

4) The means of transport in use

5) Equipment that is out of service for seasonal or major repairs

6) Financial leases and fixed assets leased out in the form of operating leases.

It's okay!! There are many levels, and the most authoritative international one is issued by PADI, which is divided into 5 certificates: primary, advanced, diving rescue, diving tour guide, and diving instructor, and the examination fee is about 1200 for the beginner.

The answer is b, the provisions on the management of safety production licenses for construction enterprises (7) participate in work-related injury insurance in accordance with the law, handle accident injury insurance for the personnel engaged in dangerous operations at the site of the applicator accompanying the hungry workers in accordance with the law, and pay insurance premiums for employees;

When filing with the Construction Committee, it is necessary to formulate quality and safety measures.