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You mean the rate of new fixed assets, right?
The rate of new assets is also known as "net fixed assets."
Rate" or "useful coefficient" is the average net value of fixed assets of the enterprise in the current period and the original value of fixed assets.
The ratio reflects the degree of newness and oldness of the fixed assets owned by the enterprise, and reflects the ability of the enterprise to fix the speed of renewal and sustainable development.
New asset rate = (average net fixed asset average original fixed value) 100% Average net fixed asset value refers to the average of the beginning of the year and the end of the same year of the net fixed asset value of the enterprise.
The average original value of fixed assets refers to the average of the beginning and end of the year of the original value of fixed assets of an enterprise[1]. The new rate of fixed assets reflects the degree of newness of the fixed assets owned by the enterprise, and reflects the speed of the renewal of the fixed assets of the enterprise and the ability of sustainable development. This indicator is high, indicating that the fixed assets of enterprises are relatively new, the preparations for expanding reproduction are relatively sufficient, and the possibility of development is relatively large.
When using this indicator to analyze the degree of newness and oldness of fixed assets, the impact of the enterprise's non-depreciation on the real condition of fixed assets such as buildings and machinery and equipment should be excluded[1].
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The ratio obtained by dividing the original value of fixed assets by the project cost.
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Shui Mangcao is directed by Jiamu, written by Zhao Danian, starring Lei Han and Tang Beijin, 1 episode (plot synopsis according to the script).
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The ratio of fixed assets refers to the ratio of positive fixed assets to total assets. The formula is expressed as: Fixed Assets Ratio = (Total Fixed Assets) (Total Net Assets) * 100%. The ratio of fixed assets in different industries is different, and there are large differences.
Fixed assets refer to tangible assets held by an enterprise for the purpose of producing goods, providing services, leasing or business management, and whose useful life is cleared for more than one fiscal year. Fixed assets are used to observe whether the fixed assets of the enterprise are idle, and the lower the ratio, the better. Because the lower the ratio, the better the company's use of funds, and the less idle or less idle funds.
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The output rate of fixed assets refers to (annihilation). Grinding eggplant.
a.The ratio of production to fixed assets in the reporting period.
b.The ratio of new output to fixed assets during the reporting period.
c.The ratio of the output value of the reporting period to the opening value of fixed assets.
d.The ratio of the output value of the reporting period to the original value of the average fixed assets in the reporting periodView the answer analysis [Correct answer] a
Answer Analysis] This question examines the output rate of fixed assets. The fixed asset output rate is calculated by dividing the output of fixed assets by the original value of fixed assets. Output rate of fixed assets Total output value during the reporting period Original value of fixed assets. See textbook p267-268.
Knowledge points of this topic: statistics on the formation and use of fixed assets
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Fixed assets should be recorded at the actual cost at the time of acquisition. Specifically: (1) The purchased fixed assets shall be recorded according to the actual purchase price paid or the original book value of the unit sold (deducting the original installation cost), packaging costs, transportation and miscellaneous expenses and installation costs.
2) Self-built fixed assets shall be accounted for according to all expenditures actually incurred during the construction process. The interest on borrowings and related expenses of fixed assets incurred before the fixed assets have been delivered for use or put into use but the final accounts have not yet been completed, as well as the exchange differences of foreign currency borrowings, shall be included in the value of fixed assets; Interest and related expenses on borrowings incurred thereafter, as well as exchange differences in foreign currency borrowings, shall be included in profit or loss for the current period. Fixed assets that have been put into use but have not yet gone through the handover procedures can be recorded at the estimated value first, and then adjusted after the actual value is determined.
3) The fixed assets invested in other units shall be recorded according to the appraisal confirmation or the ** agreed in the contract or agreement. (4) The fixed assets leased by financial lease shall be recorded according to the lease agreement to determine the purchase price of equipment, transportation costs, insurance premiums on the way, installation and commissioning fees and other expenses. (5) For fixed assets that are reconstructed or expanded on the basis of the original fixed assets, the original book price of the original fixed assets shall be subtracted from the valuation income incurred in the process of reconstruction and expansion, plus the increased expenditure due to the reconstruction and expansion.
6) The value of the donated fixed assets shall be determined according to the market ** of the same type of assets or relevant vouchers. All expenses incurred when accepting the donation of fixed assets shall be included in the value of fixed assets. (7) Fixed assets with surplus shall be recorded at the full replacement value.
Accounting Entries Credit: Fixed Assets Credit: Bank Deposits.
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Summary. Hello dear, happy to answer your <>
The way to improve the output value rate of fixed assets requires a tool to improve the efficiency of the use of fixed assets and strengthen the management of fixed assets. The continuous development of enterprises means the continuous increase of fixed assets, therefore, asset management has also become an important problem for the development of enterprises, such as the lack of regular maintenance, asset management is not standardized, accounts do not conform to the facts, etc., in the long run, the loss of fixed assets information of enterprises, idle are common situations.
The way to increase the output value ratio of fixed assets.
Dear, hello, I'm happy to answer your <>
The way to improve the balance and rollover rate of fixed asset output value requires a tool to improve the efficiency of fixed assets and strengthen the management of fixed assets. The continuous development of the enterprise means the continuous increase of fixed assets, therefore, the management of assets has become an important problem for the development of enterprises, such as the lack of regular maintenance, non-standard asset management, non-compliance with accounts, etc., in the long run, the loss of fixed assets information of enterprises, idle are common situations.
Here are some <> related extensions that we hope you will find helpful
According to its own rules, it is combined with a printer to print out RFID tags, including data such as ***, asset name, and department used for identification and inventory. 3. Asset status information: asset status, attributes, value (amount), storage location, user, depreciation amount, service life, etc.
4. Daily management of fixed assets: asset application, warehousing, receiving, returning, borrowing, returning, allocation, maintenance, scrapping, etc. 5. Low-value consumable management
It mainly manages the storage and delivery of low-value consumables, and generates records to standardize the management of low-value consumables. 6. Inventory of fixed assets: inventory of physical fixed assets to ensure that the accounts are consistent.
7. Review process: review and reject applications for daily management of assets, such as requisition, borrowing, scrapping and maintenance, and establish a rigorous approval process. 8. Asset report:
Understand the monthly (yearly) report of asset retirement, departmental asset classification statistics, monthly report on increasing fixed assets this month, monthly report on reducing fixed assets this month, and provide summary and printing functions. Take an inventory of all or some of the assets in the system. The asset manager will develop an inventory plan and list the scope of assets that need to be inventoried.
The inventory staff selects the inventory list, views the inventory content, and then the RFID handset opens the reading inventory, and automatically counts the assets with RFID tags at 4-5 meters, and the relevant information of the assets that have been successfully counted is displayed on the handheld. During the inventory, you can view the details of the items that have not been counted, the number that has been counted and the total number of items that have been counted at any time on the handset. After the inventory is completed, the inventory profit and loss schedule, inventory loss statement, and inventory summary table are automatically generated, and the data that do not match the accounts and facts are listed for correction and reference, so as to ensure that the accounts are consistent.
Investment in fixed assets of industrial enterprises.
It is a comprehensive indicator that reflects the scale, speed, proportional relationship and direction of use of fixed asset investment. >>>More
On pages 74-75 of the Explanation of Accounting Standards for Business Enterprises, subsequent expenses such as repair costs related to fixed assets that do not meet the conditions for recognition of fixed assets should be included in the current management expenses or sales expenses when they occur according to different circumstances. Under normal circumstances, after the fixed assets are put into use, due to the wear and tear of the fixed assets and the different durability of each component, it may lead to local damage to the fixed assets, in order to maintain the normal operation and use of the fixed assets and give full play to their use efficiency, the enterprise will carry out necessary maintenance of the fixed assets. Expenses such as daily repair costs and major repair costs of fixed assets only ensure the normal working condition of fixed assets, and generally do not generate future economic benefits. >>>More
Regularity point of the company, if fixed assets.
If it has already been recorded, it must be numbered and does not need to be renumbered. >>>More
1 It cannot be written off, but can only be counted as their borrowings and other receivables. >>>More
There are five ways to do this.
1. Straight-line method: the cost allocation structure determined according to the wear and tear state of the fixed asset throughout its service life. >>>More