Calculation of the book value of fixed assets, how to calculate the book value of fixed assets

Analysis: The original value is 1000, straight line depreciation for 10 years, and the annual depreciation amount = 1000 10 = 100

Then the accumulated depreciation amount for two years = 100 2

Therefore, by the end of two years, the book value of fixed assets = 1000-100 2-120 to this fixed asset will be depreciated for 8 years, and the annual depreciation amount is = (1000-100 2-120) 8

At the end of each three years, another year of depreciation is withdrawn, and there are seven years of depreciation that have not been accrued, and the depreciation that has not been mentioned for those seven years is the book value of fixed assets, so there is (1000-100 2-120) 8 7=595

Got it!!

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.

Mobile question bank.

PC Question Bank.

The book value of fixed assets in 2001 = 100 - (100 5) * 2 = 600,000 yuan.

Because the value at the end of 2001 was 480,000 yuan, which was lower than the book value of 600,000 yuan, the book amount was adjusted and the impairment provision was made, and the book value was 480,000 yuan.

After adjusting to 480,000 yuan, the service life is 3 years, and the annual depreciation amount = 48 3 = 160,000 yuan.

At the end of 2003, the book value = 48-16 * 2 = 160,000 yuan, the value of the fixed assets is 180,000 yuan, the book value of fixed assets is lower than the value of the fixed assets, and the book value is 160,000 yuan without making provision for impairment.

After the impairment is recognized, the annual depreciation amount shall be recalculated according to the book value and the remaining useful life.

If I relist the formula, you will understand, by the end of the second year, the book value is 1000-100*2-120 680

It can still be used for 8 years, and then 680 8 85 per year

At the end of the third year, 680-85 595

Analysis: The original value is 1000, straight line depreciation for 10 years, and the annual depreciation amount = 1000 10 = 100

Then the accumulated depreciation amount for two years = 100 2

Therefore, by the end of two years, the book value of fixed assets = 1000-100 2-120 to this fixed asset will be depreciated for 8 years, and the annual depreciation amount is = (1000-100 2-120) 8

At the end of each three years, another year of depreciation is withdrawn, and there are seven years of depreciation that have not been accrued, and the depreciation that has not been mentioned in those seven years is the book value of the fixed assets, so there is (1000-100 2-120) 8

Got it!! Seek adoption.

In 2001, the book value of fixed assets = 100 - (100 5) * 2 = 600,000 yuan because the value at the end of 2001 was 480,000 yuan, which was lower than the book value of 600,000 yuan, so the book amount was adjusted and the impairment provision was made, and the book value was 480,000 yuan.

After adjusting to 480,000 yuan, the service life is 3 years, the annual depreciation amount = 48 3 = 160,000 yuan at the end of 2003 book value = 48-16 * 2 = 160,000 yuan, the value of the fixed assets is 180,000 yuan, the book value of fixed assets is lower than the value of the first value, and the book value is 160,000 yuan without making provision for impairment.

Book value refers to the difference between the original price of a fixed asset and the provision for impairment and the accrued depreciation (i.e., net fixed assets).

Book value Original value of fixed assets Provision for impairment Accrued accumulated depreciation. Net book value (net fixed assets) = depreciated value of fixed assets = original price of fixed assets - accumulated depreciation accrued.

The carrying amount of a fixed asset is the balance of the original price of the fixed asset minus the provision for impairment and the accumulated depreciation.

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

Book balance = original book value of fixed assets.

Net book value (net fixed assets) = depreciated value of fixed assets = original price of fixed assets - accumulated depreciation accrued.

Fixed assets are tangible assets that have the following characteristics at the same time:

Held for the purpose of producing goods, providing services, leasing or business management;

The useful life is more than one fiscal year.

Fixed assets can only be recognized if they meet both of the following conditions:

The economic benefits contained in the fixed assets are likely to flow into the enterprise;

The cost of the fixed asset can be reliably measured.

Issues to be aware of:

Assets such as environmental protection equipment and safety equipment should also be recognized as fixed assets.

For each component of a fixed asset, if it has a different useful life or provides economic benefits to the enterprise in different ways, so that different depreciation rates or depreciation methods are applied, then they should be recognized separately as fixed assets.

What is the book value of a tradable financial asset?

The book value of a tradable financial asset is explained in two specific ways:

Transactional financial assets mainly refer to the financial assets held by enterprises in the near future, such as bonds, bonds, etc., purchased by enterprises from the secondary market for the purpose of earning price differences. "Tradable financial asset cultivation"The account accounts the fair value of trading financial assets such as bond investments, ** investments, and ** investments held by the enterprise for trading purposes;

Tradable financial assets"The debit side of the account registers the cost of acquiring the trading financial asset, the difference between its fair value and the book balance at the balance sheet date, etc.; The difference between the fair value of the credit and the book balance at the balance sheet date, as well as the cost and fair value changes carried forward when the enterprise ** trades financial assets. The debit balance at the end of the period reflects the fair value of the trading financial assets held by the enterprise.

How to calculate the book value of a fixed asset? In this regard, first of all, we must calculate the original value of fixed assets and impairment provisions, and then we can calculate the book value of their distribution halls. In the process of holding, fixed assets may be impaired due to the influence of various factors, so everyone must know how to make their impairment provisions.

Book value = original price of fixed assets - impairment provision - accumulated depreciation provision.

For fixed assets, book value is the difference between the original price of the fixed asset, the provision for impairment and the accumulated depreciation (i.e., the net fixed asset). Book value usually comes along with book balance and net book value, but there is a clear difference between the two. When calculating, it is important to pay attention to the differences in the calculation to avoid calculation errors caused by confusion of concepts.

The correct formula for calculating the book value of a fixed asset is the book balance of the fixed asset - depreciation or amortization of the fixed asset - the provision for impairment of the fixed asset. Book value is the net amount of the book balance of an account, usually an asset account, minus the relevant allowance items. The book balance refers to the actual book balance of an account, which is an item that does not deduct provisions (such as accumulated depreciation, impairment provision for related assets, etc.) of the account.

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

Through the summary of the knowledge points in the chapters of the primary accounting title examination, I wish you easy forensics.