Business, Accounting Want to know how to deal with refrigerator accounts?

Business accounting, every three months to give customers a refrigerator, accounting treatment should be at the beginning of the three months, borrow: sales expenses, credit: accounts payable. After the refrigerator is in place, borrow accounts payable, credit bank deposits. FYI.

The understanding of the refrigerator account is that the account is used as a refrigerator to store funds in commodity activities and economic activities.

Don't think about account processing, you can calculate it according to this.

It was nice for them to have an accounting refrigerator, and the results of the treatment method were different.

If the refrigerator account wants to be better handled, it must have an in-depth understanding of the key content and details involved, and then implement effective processing and standardized operations to be better.

This depends on your intention to buy a refrigerator, if it is for the purpose of selling, that is, to do inventory commodity account, borrow inventory commodity loan bank deposit, if it is for personal use, do fixed asset account, borrow fixed assets loan bank deposit. If it is a general taxpayer, the input tax can be deducted.

If you buy a refrigerator for business, it must be recorded in fixed assets, because the refrigerator can be used for a long time, and the amortization and depreciation of fixed assets will be carried out later.

Generally, this kind of soldier-type account should be able to be handled.

If an enterprise has a pantry, it will generally purchase refrigerators for employees to use, and refrigerators belong to the category of fixed assets of enterprises. So when the company buys refrigerator eggplant and sells it, how should it do accounting treatment?

Accounting entries for the company's purchase of refrigerators.

According to the relevant provisions of the VAT regulations, the input tax on the purchase of goods or taxable services for collective welfare or personal consumption shall not be deducted from the output tax, and the input tax shall not be deducted from the refrigerator purchased by the unit for collective welfare.

For the purchase of refrigerators by enterprises, make accounting entries:

Borrow: Fixed assets refrigerators.

Credit: cash on hand or bank deposits.

The main items that are not eligible for input tax deduction are:

According to Article 10 of the Provisional Regulations of the People's Republic of China on Value-Added Tax, the input VAT of the following items shall not be deducted from the output VAT:

1) Purchased goods, services, services, intangible assets and immovable property for the purpose of taxable items under the simplified tax calculation method, value-added tax exemption items, collective welfare or personal consumption;

2) Purchased goods with abnormal losses, as well as related labor services and transportation services;

3) Purchased goods (excluding fixed assets), labor services and transportation services consumed in products and finished products due to abnormal losses;

4) Other items specified in ***.

Accounting for fixed assets.

Determination of the recorded value: according to the purchase price, general taxpayers can deduct VAT, small-scale taxpayers can not deduct, according to the full purchase price. If the purchased fixed assets need to be installed, they will be included in the construction in progress first, and then transferred to the fixed assets after reaching the intended usable state.

Provision for depreciation: The net residual value is calculated according to the residual value rate of not less than 5, and then the depreciation period is determined according to the type of fixed asset, and the depreciation is calculated according to a certain depreciation method (note: the fixed assets determined in the current month do not mention depreciation in the current month, and depreciation is raised from the next month).

The refrigerator purchased by the company is recorded in the following types of love taxes:

If the amount is not large, do not prepare to do the accompanying solid assets, directly do management expenses - office supplies, if the amount is large, do fixed assets, directly do fixed assets - electrical appliances - refrigerator spring mess, if used for staff canteens or staff dormitories, directly do management expenses - welfare expenses.

Entries are made based on the returns of the current yearPoints will be made at the time of returnDebit: Accounts receivable - x customer (amount red or negative) Credit: main business income (amount red or negative).Credit:

Tax Payable – VAT Payable – Output VAT (amount red or negative).

Entries are made when costs are deductedBorrow: Cost of Principal Business (amount red or negative).

Borrow: Inventory items - X-type refrigerator (returned product).If it can't be sold after a long time, it will be transferred to the scrap warehouse for entry after clearance

Borrow: Pending Property Profit and Loss - RefrigeratorCredit: Inventory Items - X-Type Refrigerator (Returned Products).The actual business situation will be entered later