How fixed assets are presented on the balance sheet

The net fixed asset item for the asset class is based on the net amount of the debit balance of the "Fixed assets" account minus the credit balance of the "Accumulated depreciation" account. The item "Net Fixed Assets" is filled in according to the net amount of the balance of the "Net Fixed Assets" item minus the closing balance of the "Provision for Impairment of Fixed Assets" account.

If it's a balance sheet under the new accounting standards, you're right. That is, the item of "fixed assets" reflects the net amount of the original price of various fixed assets of the enterprise after deducting accumulated depreciation and accumulated impairment provisions.

This item should be filled in according to the closing balance of the "Fixed Assets" account, minus the closing balances of the "Accumulated Depreciation" and "Provision for Impairment of Fixed Assets" accounts.

1) Fill in according to the balance of the general ledger account. For example, items such as "trading financial assets", "short-term loans", "notes payable" and "employee remuneration payable" are directly filled in according to the balances of the general ledger accounts of "trading financial assets", "short-term loans", "notes payable" and "employee remuneration payable".

Some items need to be filled in according to the closing balances of several G/L accounts, such as the "Monetary Funds" item, which needs to be filled in according to the total of the closing balances of the three G/L accounts: "Cash in Hand", "Bank Deposits" and "Other Monetary Funds".

2) Fill in the calculation according to the balance of the sub-ledger account. For example, the "Accounts Payable" item needs to be calculated and filled in according to the closing credit balance of the relevant detailed accounts to which the "Accounts Payable" and "Accounts Prepaid" accounts belong, and the "Accounts Receivable" item needs to be calculated and filled in according to the closing debit balance of the relevant detailed accounts to which the "Accounts Receivable" and "Accounts Receivable" accounts belong to which the two accounts belong at the end of the period.

3) Fill in the calculation according to the analysis and calculation of the balance of the general ledger account and the sub-ledger account. For example, the "long-term loan" item needs to be calculated and filled in according to the balance of the "long-term loan" general ledger account after deducting the long-term loan that will mature within one year in the detailed account to which the "long-term loan" account belongs, and the enterprise cannot independently extend the repayment obligation.

4) The net amount is filled in according to the balance of the relevant account minus the balance of the provision account. Such as "notes receivable", "accounts receivable", "long-term equity investment", "construction in progress" and other items in the balance sheet.

It should be filled in according to the net amount of the closing balance of "notes receivable", "accounts receivable", "long-term equity investment", "construction in progress" and other accounts minus the balance of "bad debt provision", "long-term equity investment impairment provision" and "construction in progress impairment provision". Fixed Assets item.

It should be filled in according to the net amount of the closing balance of the "fixed assets" account minus the balance of the allowance for "accumulated depreciation" and "provision for impairment of fixed assets": the item of "intangible assets" should be filled in according to the net amount of the closing balance of the "intangible assets" account after deducting the balance of the allowance for "accumulated amortization" and "provision for impairment of intangible assets".

5) Comprehensively use the above filling methods to analyze and fill in. For example, the analysis and summary of the closing balance of the general ledger account such as "raw materials", "consignment processing materials", "turnover materials", "material procurement", "materials in transit", "goods issued", and "material cost differences" in the balance sheet.

First, the front. Balance sheet.

For fixed asset items, accumulated depreciation and impairment provision for fixed assets shall be subtracted from the closing balance of the fixed assets account.

The net amount after the closing balance of the account is filled. The fixed assets item reflects the net amount of the original price of various fixed assets of the enterprise after deducting accumulated depreciation and accumulated impairment provisions.

2. Analyze the details.

The estimated net residual value of fixed assets held by an enterprise for sale shall be adjusted. Enterprises, transfers, and scrapped fixed assets.

or in the event of damage to fixed assets, the proceeds from disposal shall be deducted from the book value.

and related taxes and fees are included in profit or loss for the current period. The book value of a fixed asset is the amount of the cost of the fixed asset after deducting accumulated depreciation and accumulated impairment provisions.

3. Conditions for the derecognition of fixed assets.

If a fixed asset meets one of the following conditions, it shall be derecognized:

1. The fixed asset is in the state of disposal;

2. The fixed asset is expected to not generate economic benefits through use or disposal.

Hello, I'm glad to answer for you: The answer is: the fixed assets in the asset responsibility table are generally reflected on the left side of the asset statement, which belongs to the account of the nature of assets.

The original value of the asset responsibility table will be reflected in the report with ** at the time of purchase, and the data can be retrieved directly. The net value is the balance of the original value minus the accumulated depreciation of fixed assets as the net value, so it is necessary to look at the balance of the original value minus the accumulated depreciation under the accumulated depreciation, which is the data of filling in the net value. Qinqin has found the following information for you

The fixed ** of the administrative unit is corresponding to the fixed assets, and its balance is actually the book value of the fixed assets, which cannot be put into the accumulated depreciation, but should be put in"Undistributed profits"or"Capital reserve"or"Paid-up capital".Fixed ** Equivalent to the owner's equity of the company's accounting. If it is a public institution restructuring, there is no need to make accounting entries, that is, there is no need to connect accounting entries, and the accounts are directly reopened with superior documents and evaluation reports, just like the accounts of a newly established enterprise.

Depreciation of previous years cannot be accrued in one fiscal year, which will affect the authenticity of the current year's costs or profits. If there is no provision before, the provision for asset impairment can be made, and the depreciation that has not been provided for is treated in this way, which is essentially a deduction of fixed assets, but does not affect the current period.

Balance sheet.

Fixed asset disposal.

The items are entered according to the closing debit balance of the Fixed Asset Disposal account, which is indicated by a negative sign in the case of a credit balance. Fixed Asset Disposal is an asset class account.

The debit side registers the net value of fixed assets transferred to liquidation and the expenses incurred in the process of liquidation; The credit registers the price obtained, the residual value and the sale income of the fixed asset. Its debit balance represents the net loss after liquidation; The credit balance represents the net gain after the liquidation.

The specific basis for filling in the balance sheet:

1. Fill in according to the balance of the general ledger account;

2. Calculate and fill in the column according to the balance of the sub-ledger account;

3. Fill in the calculation according to the analysis and calculation of the balance of the general ledger account and the sub-ledger account;

4. Fill in the net amount according to the balance of the relevant account minus the balance of the allowance account.

According to the balance formula of "assets = liabilities + owners' equity", the balance sheet is compiled by appropriately arranging the specific items of assets, liabilities and owners' equity on a specific date according to certain classification standards and certain sequences.

Further information: The balance sheet, also known as the statement of financial position, is the main accounting statement that represents the financial position (i.e., the status of assets, liabilities and owners' equity) of a business at a certain date (usually at the end of each accounting period). The balance sheet uses the principle of accounting balance to divide the trading accounts such as assets, liabilities and shareholders' equity that comply with accounting principles into two major blocks: "assets" and "liabilities and shareholders' equity".

In addition to the internal error removal, business direction, and prevention of malpractice, its report function can also allow all readers to understand the business status of the enterprise in the shortest time.

The balance sheet is an accounting statement that reflects all the assets, liabilities and owners' equity of an enterprise on a specific date (such as the end of the month, the end of the quarter, and the end of the year), and is the static embodiment of the business activities of the enterprise. It indicates the economic resources owned or controlled by the business at a given date, the existing obligations assumed, and the owner's claim to net assets.

It is a static statement that reveals the financial health of a business at a certain point in time. The balance sheet uses the principle of accounting balance to divide the trading accounts of assets, liabilities and shareholders' equity that comply with accounting principles into two major blocks: "assets" and "liabilities and shareholders' equity". In addition to the internal error removal, business direction, and prevention of malpractice, its report function can also allow all readers to understand the business status of the enterprise in the shortest time.

The balance sheet is an important financial statement in accounting, and its most important function is to show the operating conditions of the enterprise.

The item of "fixed assets disposal" on the balance sheet reflects the damage caused by the enterprise. The book value of the fixed assets that have been transferred to liquidation but have not yet been liquidated due to scrapping or other reasons, as well as the difference between the liquidation expenses and the valuation income incurred in the process of liquidation of fixed assets.

This item should be filled in according to the closing debit balance of the "Fixed Assets Disposal" account; If the "Fixed Assets Disposal" account is a credit balance at the end of the period, it is filled in with a "-" sign.

The liquidation of fixed assets refers to the scrapping and liquidation of fixed assets, as well as the liquidation of fixed assets that have been damaged and lost due to various force majeure natural disasters.

The disposal of fixed assets belongs to the asset class account, which is a transitional account, and before the completion of all the liquidation work, the income and losses incurred due to the liquidation, the income lender and the loss borrower are recorded. Finally, the total credit is used to subtract the total debit, which is positive for profit and negative for loss.

The fixed asset disposal items should be filled in according to the debit balance at the end of the fixed asset disposal account, if the credit balance at the end of the fixed asset disposal account is filled in, it should be filled in with a negative sign.

This question lacks conditions, that is, what is the original value and depreciation of the fixed assets of 2,200 yuan of fixed assets, and the fixed assets at the end of 2011 will not be cleared up, right? Otherwise, it can only be assumed accordingly.

The disposal of fixed assets is an intermediate account, and the liquidation of fixed assets must be entered into the profit and loss statement.