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Refrigerators belong to: (3) utensils, tools, furniture, etc. related to production and business activities, and the depreciation period is 5 years.
Articles 59 and 60 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No. 512 of the People's Republic of China), which came into force on January 1, 2008, stipulate that fixed assets.
Deductions are allowed for depreciation calculated according to the straight-line method. The enterprise shall calculate the depreciation from the month following the month in which the fixed assets are put into use; Depreciation of fixed assets that are no longer in use shall cease to be calculated from the month following the month in which they are discontinued. Enterprises should reasonably determine the estimated net residual value of fixed assets according to the nature and use of fixed assets.
Once the estimated net residual value of a fixed asset has been determined, it cannot be changed. Unless otherwise stipulated by the competent financial and tax authorities, the minimum period for calculating depreciation of fixed assets is as follows:
1) 20 years for houses and buildings;
ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;
3) 5 years for appliances, tools, furniture, etc. related to production and business activities;
4) 4 years for means of transport other than airplanes, trains, and ships;
e) electronic equipment, for 3 years.
The new tax law is consistent with the accounting standard in terms of the net residual value of fixed assets, which is determined by the enterprise itself, but the depreciation method.
The tax law requires the straight-line method to be adopted, and the depreciation period of various types of fixed assets is also minimized, so enterprises must comprehensively consider the different requirements of accounting and tax laws when determining the depreciation and net residual value of fixed assets, so as to make reasonable tax adjustments.
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Hello, refrigerators belong to the category of electrical appliances and are household appliances.
A refrigerator is a kind of refrigeration equipment that maintains a constant low temperature, and it is also a civilian product that keeps food or other items in a constant low temperature state. Inside the box there is a compressor, a cabinet or box for ice making for icing, and a storage box with a refrigeration unit. The volume of a household refrigerator is usually 20 500 liters.
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When choosing a refrigerator, you need to pay attention to its type, style, and brand. What are the types of refrigerators? PChouse will take you to find out.
1. Divided by use.
1. Food refrigeration refrigerator.
It is suitable for food freezing, the box temperature is below -18, and it is used for frozen meat and fish refrigeration.
2. Food refrigerated refrigerator.
Store food that does not need to be frozen, and the temperature range of the box is 0 10.
3. Refrigerated refrigerator.
It is suitable for frozen food and storage of frozen food, the temperature of the box is -18 or below, it has a freezer compartment, and the outer surface of the box is attached with a star symbol to indicate the temperature characteristics of the refrigerator.
Second, according to the door structure.
1. Single-door smart refrigerator.
Single-door smart refrigerator refers to a smart refrigerator product with only one door, and its cooling method is to rely on the internal evaporator for low temperature cooling, so that the air in the smart refrigerator forms a natural convection, the **range of this type of smart refrigerator is about 400-2000 yuan, and there may be individual high-performance products ** will be slightly more expensive, may reach about 3000 yuan.
2. Multi-door smart refrigerator.
Multi-door smart refrigerator is a type of smart refrigerator that has only appeared in recent years, and it is also a popular trend of smart refrigerators, which divides the freezer area and refrigeration area into multiple doors and multiple temperatures, which is convenient for storing different foods, but this type of product has a large volume and is expensive, and the range of this type of smart refrigerator is about 4000-20000 yuan.
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Refrigerators are divided into refrigerators, refrigerators, and freezers.
1. Refrigerated container.
At least one compartment of this type of refrigerator is a refrigerated room for storing food that needs to be frozen, and its temperature should be kept above 0. However, this type of refrigerator can have a cold room, an ice room, a frozen food storage room, and an ice greenhouse, but it does not have a freezer room.
2. Refrigerated and freezer.
This type of refrigerator has at least one compartment for refrigeration and one compartment for refrigeration.
3. Freezer.
At least one of these refrigerators has a freezer compartment and can store food according to regulations, and can have a frozen food storage room.
Refrigerator
Refrigerator is a kind of refrigeration equipment that keeps a constant low temperature, and it is also a civilian product that keeps food or other items in a constant low temperature and cold state. There are cabinets or boxes that freeze through compressors and ice machines, and storage boxes with refrigeration devices.
Humans have long understood that food is not susceptible to spoilage when stored at lower temperatures. More than 2,000 years B.C., the ancient inhabitants of the Euphrates and Tigris rivers in ancient Babylon, Western Asia, began to pile ice in pits to refrigerate meat.
The world's first artificial refrigeration household refrigerator was born in 1879, and after years of development and innovation, China began to produce household refrigerators in the second half of the 50s of the 20th century.
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RefrigeratorIt is a large piece of kitchen appliances, so many refrigerators on the market, there are many aspects of users choosing refrigerators, and there are many aspects of upgrading and dismantling of refrigerators, so we should pay attention to the performance of refrigerators, power consumption, noise values, etc., what are the types of refrigerators? I believe that there are many people who don't know. Let's give you a brief introduction:
Refrigerators are divided according to the door, and refrigerators can be divided into single-door refrigerators, double-door refrigerators, side-by-side refrigerators, three-door refrigerators and multi-door refrigerators.
Single-door refrigerator: There is only one door, but there is a small space for freezing inside. The finishing capacity is generally between 50-100 liters, and then about 400-800 yuan, which is relatively suitable for people who are single or have little capacity demand.
Double-door refrigerator: This type of refrigerator is the largest refrigerator on the market, the traditional upper and lower door design, the capacity is generally about 150-250 liters, the gap is relatively large, 1000 yuan or even tens of thousands of yuan price refrigerators have.
Folio Refrigerator: The capacity of the Folio Refrigerator is relatively large, generally more than 300 liters, and some can even reach more than 500 liters. This kind of refrigerator is more luxurious and high-end, ** is also more than 6000 yuan.
Three-door refrigerator: Three-door refrigerator is a popular product in recent times, mainly because there is a space with a fresh-keeping function in the middle, which can be adjusted freely between 0-4 degrees, and the capacity is relatively large, generally around 200-350 liters, but it is also more expensive than a double-door refrigerator.
Multi-door refrigerator: This type of refrigerator is mainly aimed at high-end users, with rich functions, mainly four-door and six-door refrigerators. The capacity is relatively ordinary, but it is also more than 10,000 yuan.
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The refrigerator is a household appliance that every family will have, and there are many types of refrigerators, including chemical, electromagnetic vibration, semiconductor, etc. Today, I will introduce to you what are the types of household refrigerators, do you want to know? Then follow along and take a look!
1. Chemical household refrigerator.
It is a household refrigerator that uses certain chemicals to absorb heat strongly when dissolved in water to obtain a cooling effect.
2. Electromagnetic vibration household refrigerator.
It is a household refrigerator that uses an electromagnetic vibration machine as the main power to drive the compressor. Its principle and structure are basically the same as those of compression electric household refrigerators.
3. Semiconductor electric household refrigerator.
It is an electric household refrigerator that uses the principle of direct current to produce the Peltier effect on the junction by using the PN-type semiconductor.
4. Solar-electric household refrigerator.
It is an electric household refrigerator that uses solar energy as a cooling energy source. Adiabatic demagnetization refrigeration electric household refrigerator, radiation refrigeration electric household refrigerator, solid refrigeration electric household refrigerator.
5. Absorbent electric household refrigerator.
This type of electric household refrigerator can use heat sources (such as gas, kerosene, electricity, etc.) as power. The ammonia and hydrogen mixed solution are used to achieve the purpose of refrigeration in the process of continuous absorption and diffusion. Its disadvantage is low efficiency and slow cooling, and it has been gradually phased out.
6. Compression electric household Sonna refrigerator.
This kind of electric household refrigerator provides mechanical energy by an electric motor, which works on the refrigeration system through the compressor. The refrigeration system is made by using the principle that the refrigerant with a low boiling point absorbs the heat of vaporization when it evaporates. Its advantage is that it has a long life and is easy to use, and the world's 91 95 electric household refrigerators belong to this category.
The above is what are the types of household refrigerators shared for you, I hope it will help you.
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