What are the accounting accounts for the cost of water purification equipment?

You say it very generally, not specifically.

According to the Accounting Standards for Business Enterprises, the use time of more than 12 months is included in fixed assets, and water purification equipment should be classified as fixed assets.

1. The cost of water purification equipment is the expenditure of the purchased complete set of water purification equipment: it should be capitalized, that is.

Borrow: Fixed assets.

Credit: Bank deposits.

Depreciation can be withdrawn from the next month. The cost shall be included according to the actual use department of the water purification equipment.

2. If it is the maintenance of water purification equipment (no more than 50% of the assets) or the follow-up expenditure of water purification equipment can be included in the current expenses, that is.

1) If it is a water purification equipment, it is used by the management department.

Borrow: Administrative expenses.

Credit: Bank deposits.

2) If it is a water purification equipment, it is used by the production department.

Borrow: manufacturing costs.

Credit: Bank deposits.

3) If the water purification equipment is used by the welfare department.

Borrow: Employee remuneration payable - welfare expenses.

Credit: Bank deposits.

4) If it is a water purification equipment, it is used by scientific research departments.

Borrow: Administrative Expenses - Research and Development Expenses.

Credit: Bank deposits.

There are four types of accounting entries. The details are as follows: the bottled drinking water purchased by the company is used for office drinking, and the accounting entries are made by Bu Jiburi

Borrow: administrative costs, office expenses. Loans:

Bank deposits. If the bottled drinking water purchased by the company is used for gifting, accounting entries shall be made: borrowing:

Management fees. Gifts and hospitality. Loans: Bank deposits.

If the bottled drinking water purchased by the company is used for sale, the accounting entries shall be made: debit: inventory goods.

Debit: tax payable, VAT payable. Loans:

Bank deposits. If the bottled drinking water purchased by the company is used for processing and producing products, accounting entries shall be made: borrowing:

Raw materials. Debit: tax payable, VAT payable.

Loans: Bank deposits.

Extended information: 1. Expense accounts include two types of accounts in accounting practice: cost accounts and profit and loss accounts.

Cost Accounts: Cost accounts are accounts that reflect costs and expenses, are used to calculate the occurrence and collection of costs, and provide accounting information related to costs. The different contents of costs can be divided into production costs, manufacturing costs, labor costs and R&D costs.

Expenses. The profit and loss items include: main business income, other business income, fair value change profit or loss, investment income, and non-operating income.

Cost of main business, tax and surcharge of main business.

Other operating expenses, selling expenses, administrative expenses, financial expenses, asset impairment losses.

Non-operating expenses, income tax expense, prior year profit and loss adjustments, etc. Owner's Equity.

It has nothing to do with the owner's profit.

2. Classification according to the accounting elements to which they belong: asset accounts: according to the liquidity of assets, they are divided into accounts reflecting current assets and accounts reflecting non-current assets.

Liabilities: According to the repayment period of the liabilities, they are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities. Regular Account:

The nature of the ordinary account needs to be defined in terms of the direction of its closing balance. Owner's equity account: According to the formation and nature of equity, it can be divided into an account reflecting capital and an account reflecting retained earnings.

account. Cost Accounts: Includes Production Costs, Labor Costs, and Manufacturing Expenses.

and other subjects.

Summary. Hello, the cost of water purification equipment is the expenditure of the purchase of complete sets of water purification equipment: should be capitalized, that is, borrowing: fixed assets credit: bank deposits depreciation can be withdrawn from next month. The cost shall be included according to the actual use department of the water purification equipment.

Hello, the cost of water purification equipment is the purchase of a complete set of state water purification equipment expenditure: should be capitalized, i.e., borrowed: fixed assets credit: bank deposits depreciation can be withdrawn from next month. According to the actual use of water purification equipment, the cost is lost.

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Included in fixed assets and not included in fixed assets.

Debit: Administrative expenses (excluding fixed assets).

Fixed assets (included in fixed assets).

Credit: Bank deposits.

Depreciation is carried out at the end of each period that is included in the fixed assets.

Borrow: Accumulated depreciation.

Credit: Administrative expenses.

If the unit price of the water purifier purchased by the company is greater than 5,000 yuan, it will be included in the fixed assets account, and if it is less than 5,000 yuan, it will be included in the management expense account. The specific accounting entries are:

Borrow: fixed assets or management expenses - water purifiers.

Credit: Bank deposits.

The depreciation entries are reversed!

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

Look at the size of the amount Debit management expenses or fixed assets, credit bank deposits, cash, etc.

Borrowing management expenses - welfare expenses.

Credit: Bank deposits.

Upstairs is the right solution! Direct entry fee! But it seems that the special ticket can be deducted.