How should the business unit record the fixed assets of the construction unit when it receives them?

Untie. Start-up costs should be included in fixed assets and recorded in the name of "building" assets. Building assets refer to the buildings put into use by the enterprise, including factories, warehouses, office buildings, etc., as well as the equipment, facilities, pipelines, lines, etc. related to the building.

Workaround and Procedure Steps:

1.First of all, according to the actual situation of the enterprise, determine the asset category in which the start-up fee is included, that is, building assets.

2.Then, according to the actual situation of the enterprise, determine the name of the asset to be included in the start-up fee, that is, the building asset.

3.Then, according to the actual situation of the enterprise, the amount of start-up expenses included in the premature birth, that is, the amount of building assets, is determined.

4.Finally, according to the actual situation of the enterprise, determine the period of inclusion of the start-up fee in the assets, that is, the service life of the building assets.

Relevant knowledge: Building assets refer to the buildings put into use by the enterprise, including factories, warehouses, office buildings, etc., to call up and related equipment, facilities, pipelines, lines, etc. There are two types of accrual methods for building assets: proportional accrual method and actual expenditure accrual method.

The proportional accrual method refers to the monthly or quarterly accrual of depreciation expenses according to a certain proportion according to the service life of the building assets; The method of accrual according to actual expenditure refers to the provision of depreciation expenses according to the actual amount of expenditure according to the useful life of the building assets.

Hello, the start-up cost of building a factory should be included in the fixed assets separately, and the asset name of "plant construction fee" should be recorded. The construction cost of the factory is the cost of the enterprise in the process of building the factory, including the cost of land purchase, building construction, equipment purchase, installation and transportation. These expenses belong to the fixed assets of the enterprise, which have a certain service life, can be used for a long time, and have investment value, so they should be included in the fixed assets separately and recorded in the name of "plant construction costs".

The start-up costs of building a factory should be included in the "building" or "land use right" of the fixed asset. This is because the start-up costs of building a factory are mainly used to purchase land, construct buildings, and install fixed equipment, which are all under the category of fixed assets. The right to use buildings and soil is one of the fixed assets, which are assets used by the company for a long time, and can be depreciated to accrue corresponding expenses to reflect the gradual reduction of their use value.

In hail accounting, the start-up costs of building a factory need to be recorded according to the actual amount of expenditure, and the details should be indicated in the list of fixed assets. At the same time, it is necessary to make depreciation provision for fixed Xiaoshifan assets in accordance with the provisions of relevant laws, regulations and accounting standards to reasonably reflect the changes in their use value. Therefore, the recording and depreciation of the start-up expenses of the factory construction is a very important link in the accounting of fixed assets.

The start-up cost of building a factory should be included in the category of buildings or equipment in fixed assets. This is because the start-up cost of building a factory is mainly used to purchase or build plant, machinery and equipment and other related facilities, which are part of the fixed assets. When an enterprise purchases or constructs fixed assets, it is necessary to include the relevant expenses in the asset account, so as to track and manage the assets of the pure file enterprise.

In addition, these start-up costs can be spread over the useful life of the asset in order to calculate its depreciation and amortization expenses more accurately and intelligently. Therefore, the start-up costs of building a factory should be classified as fixed assets and accounted for in accordance with the relevant accounting standards.

The start-up cost of building a factory is usually included in the "plant and equipment installation work" or "construction in progress" section of fixed assets, depending on the specific accounting policies and accounting standards. The construction in progress generally refers to the fixed assets such as plants, machinery and equipment that are being built or reconstructed, including construction projects, mechanical and electrical equipment installation projects, decoration projects, environmental protection projects, etc. The plant and equipment installation project is more inclined to the installation, commissioning, transformation and other aspects of the equipment, which is usually closely related to machinery and equipment.

Therefore, the start-up fee for building a factory can be recorded according to the actual situation of returning potatoes according to the actual situation of returning potatoes.

The start-up expenses of the factory can be separately included in the fixed assets or can usually be recorded in the name of assets such as "factory start-up expenses" and "factory construction costs". These expenses can be considered as part of the fixed assets as they are incurred to establish and start the factory and are related to the long-term operation of the factory. The start-up cost of building a factory includes the investment of land, construction, machinery and equipment, etc., which is a kind of expense that the company must pay when building a factory.

By including these expenses in fixed assets, it can better reflect the company's asset status and operating conditions, and provide an important basis for future decision-making.

The start-up expenses of the factory can usually be listed separately in the cost according to the requirements of the company's financial statements and linked to the fixed assets of the new plant.

These expenses can be recognized as fixed assets"Development costs"or"Start-up costs", and separately prepared into the fixed assets account for asset accounting. At the same time, these expenses can also be regarded as part of the capital expenditure under the provisions of the Accounting Standards for Business Enterprises.

The start-up costs include a series of expenses, such as building construction, site cleaning, electricity, water source and other facilities. These expenses are usually direct or indirect expenses on the company's financial statements for the construction of assets.

Because these expenditures are often associated with making a production or sales cycle, they often need to be amortized to the company's expected sales of goods or services. By being included in the fixed assets account of the enterprise in the form of assets, such a record can be clearly expressed, which increases the operability of financial data, and also makes the asset value of the enterprise more accurately reflected.

The start-up cost of building a factory refers to the various expenses incurred in the preparation work before the construction of the new plant, including office expenses, land acquisition fees, environmental impact assessment fees, approval fees, design deferred fees, consulting fees, construction costs, equipment costs, etc. These expenses are generally included in the fixed assets, so that they can be depreciated or amortized in the future to reduce the tax burden and financial costs in the current period.

According to the provisions of China's Accounting Standards for Business Enterprises, the start-up expenses of building a factory can be included in the cost of fixed assets according to the actual amount incurred, which can be carried out in the following two ways:

1.Separately included in fixed assets: The start-up expenses of the factory are separately included in the fixed assets account, and recorded in the name of assets such as "fixed assets disposal" or "construction in progress", which will not have an impact on profits and losses, but will be depreciated or amortized into the cost year by year.

2.Merge into the project in progress: The start-up cost of the factory will be incorporated into the project under construction, and the cost will be calculated according to the progress and proportion of the construction project.

Construction in progress is a temporary disturbance asset that will be transferred to the fixed asset account after the completion of construction and accrued to the cost through depreciation or amortization.

It should be noted that the specific accounting treatment needs to be selected and adjusted according to the actual situation of the enterprise and the accounting standards, and it is recommended to deal with it under the guidance of accountants or financial professionals.

1 Should be included in fixed assets.

2 The start-up costs of building a factory should be included in the fixed assets and apportioned to the life of the company through depreciation and other means, because these expenses are for the long-term stable operation of the enterprise and are closely related to production and operation.

3 Specifically, the start-up cost of building a factory should be recorded in the name of the relevant assets such as plant buildings, machinery and equipment, and supporting facilities in the fixed assets.

This will be more convenient for management and accounting, and it will also be more in line with the principle of accounting.

1 Start-up costs can be included separately in fixed assets.

2 Because start-up expenses are an unavoidable and necessary expense when building a factory, and can also create long-term economic benefits for the company, it can be recorded as a fixed asset.

3 Start-up expenses can be recorded separately in the name of different assets such as buildings, aircraft, equipment, etc.

The specific method of accounting should be determined in accordance with the company's financial system and accounting standards.

Summary. Hello Kiss for you to find out:

The first is the financial final accounts and completion inspection. If it is an administrative unit, it will borrow: expenditure, credit:

Construction in progress, while borrowing: fixed assets, credit: fixed**; If it is a public institution, it will borrow business expenditure (or special expenditure) and credit:

Self-raised projects (or special projects, etc.), while borrowing: fixed assets, credit: fixed**; The enterprise processing is relatively simple, borrowing:

Fixed Assets, Credit: Construction in Progress.

After the completion of the new construction project of the construction unit, how to handle the accounting of fixed assets.

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Hello to your inquiry: the first slip is the financial final accounts and completion inspection. If it is an administrative unit, it is borrowed:

Expenditure, credit: construction in progress, loss and failure at the same time borrow: fixed assets, loan:

Fixed**; If it is a public institution, it will borrow business expenditure (or special expenditure), loan: self-raised project (or special project, etc.), and at the same time, borrow fixed assets, loan:

Fixed**; The enterprise handling is relatively simple, borrowing: fixed assets, credit: construction in progress.

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The accounting entries of the company's internal purchase of fixed assets do not involve the increase or decrease of assets, and belong to internal adjustment. Entries:

Borrow: fixed assets - **name of the internal asset transfer department) Credit: fixed assets - **name of the internal asset transfer department) If the two departments of the asset delivery are not legal persons, they cannot do the same accounting as external purchases, which is the internal accounting (settlement) of the enterprise, just like the internal bank of some companies simulating the market.

The premise of the capital exchange is that both departments have separate bank accounts, and if there is no one, they cannot use the bank and other payment accounts.

There are no tax matters involved in the adjustment of the transfer of assets within the company.

If you are talking about two separate legal persons in the case of internal purchases, but the shareholders (bosses) are the same legal person, the above-mentioned asset transactions are treated as two companies. Entries:

1. Transferee.

Debit: Fixed Assets (Net Fixed Assets Book Balance of the Transferor) Credit: Bank Deposits or Other Payables.

2) The transfer of fixed assets does not involve VAT and its deduction.

2. Transferor.

Borrow: Disposal of fixed assets (net).

Accumulated depreciation (depreciation has been accrued for the vehicle).

Credit: Fixed Assets (Original Value).

Debit: Other receivables (consistent with the amount of other payables of the transferee) Credit: Disposal of fixed assets.

Borrow: Fixed assets.

Taxes payable - increase (sales).

Credit: Bank deposits (accounts payable).

1. When purchasing fixed assets that do not need to be installed:

Borrow: Fixed assets.

Tax Payable – VAT payable (input tax).

Credit: Bank deposits.

2. The purchase of fixed assets to be installed should be included in the "construction in progress" account in accounting, and the entries are as follows:

1) At the time of purchase:

Borrow: Construction in progress.

Tax Payable – VAT payable (input tax).

Credit: Bank deposits.

2) After the installation is completed, it will reach the state of reservation and use, and then by"Construction in progress"Transfer-in"Fixed assets"：

Borrow: Fixed assets.

Credit: Construction in progress.

If the enterprise is a small-scale taxpayer, the corresponding input tax cannot be deducted and should be included in the original value of fixed assets. After the enterprise purchases fixed assets, depreciation should be accrued, and the fixed assets increased in the current month shall not be depreciated in the current month, and depreciation shall be accrued from the next month; Depreciation is still accrued for fixed assets reduced in the current month, and no depreciation is accrued from the next month.

Borrow: Fixed assets.

Credit: Accounts Payable (Bank Deposits).

When the company's technology reaches a certain level and has sufficient funds, it will choose to build its own chain and build fixed assets. Enterprises build fixed assets on their own, mainly in two ways: self-management and outsourcing. If you choose to build fixed assets by self-management, how should you do the accounting?

How to do the accounting of fixed assets self-operated projects?

1. Accounting entries for movable property made in Jiankaizhou.

1. When the enterprise purchases engineering materials:

Borrow: engineering materials.

Tax Payable – VAT payable (input tax).

Credit: bank deposits, etc.

2. When enterprises receive self-produced products:

Borrow: Construction in progress.

Credit: Inventory of goods.

3. When the enterprise receives raw materials:

Borrow: Construction in progress.

Credit: raw materials.

4. When the predetermined usable state is reached:

Borrow: Shed Sun Eyes Fixed Assets.

Credit: Construction in progress.

2. Accounting entries for the construction of immovable property or movable property not for production and operation.

1. When the enterprise purchases engineering materials:

Borrow: construction materials (total price and tax, because input tax is not deductible) Credit: bank deposits, etc.

2. When enterprises receive self-produced products:

Borrow: Construction in progress.

Credit: Inventory of goods.

Tax Payable – VAT payable (output tax).

3. When the enterprise receives purchased inventory such as raw materials:

Borrow: Construction in progress.

Credit: raw materials.

Tax Payable – VAT payable (input tax transferred out).

4. When the predetermined usable state is reached:

Borrow: Fixed assets.

Credit: Construction in progress.

Accounting entries related to the outsourcing of fixed assets.

Contracted projects refer to the construction projects and installation projects that are contracted to the construction contractor by the enterprise through bidding, and the construction contractor organizes the construction. For the fixed asset project carried out by the enterprise in the form of outsourcing, the specific expenditure of the project is mainly accounted for by the construction contractor, and the project price paid by the enterprise to the construction contractor is regarded as the project cost and accounted for through the "construction in progress" account. When the project reaches the intended usable state, the balance of the "Construction in Progress" account is transferred to the "Fixed Assets" account.

1. The progress payment settled by the enterprise to the construction contractor according to the reasonable estimate of the progress of the contracted project and the provisions of the contract, borrowed: the project under construction.

Credit: bank deposits, etc.

2. When the project is completed, the project money paid according to the provisions of the contract shall be borrowed: the project under construction.

Credit: bank deposits, etc.

3. When the project reaches the predetermined usable state, according to its cost, borrow: fixed assets.

Credit: Construction in progress.