What should be recorded separately when the depreciation of office buildings is calculated at the en

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

should be recorded separately.

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

1. Accrual of depreciation refers to the fact that certain depreciation expenses that have been incurred but not actually paid are included in the company's financial treatment in advance. When accruing depreciation, it is necessary to distinguish between the accounting period and the depreciation period, and accrue the depreciation of the current month.

Accrual of the current month's depreciation accounting entries.

Borrow: manufacturing costs.

Depreciation of fixed assets for production).

Administrative expenses (depreciation of fixed assets for administrative purposes).

Selling expenses. Depreciation of fixed assets for the sales department).

Construction in progress (depreciation of fixed assets used for construction).

R&D expenditure (depreciation of fixed assets used for R&D).

Other operating costs (depreciation of fixed assets leased out from operations).

Credit: Accumulated depreciation.

2. During the service life of fixed assets, the depreciation amount accrued shall be systematically apportioned according to the determined method, which is the depreciation of fixed assets.

The amount of depreciation accrued on a fixed asset after deducting its estimated net residual value from the original price of a fixed asset subject to depreciation is the amount of depreciation accrued on the fixed asset. For fixed assets for which provision for impairment has been made, the provision for impairment of fixed assets shall also be deducted.

Cumulative amount. The depreciation of fixed assets is affected by the following factors.

1.the original price of fixed assets;

2.estimated net residual value;

3.provision for impairment of fixed assets;

4.The scope of depreciation for the useful life of a fixed asset.

3. Except for the following circumstances, an enterprise shall accrue depreciation on all fixed assets:

1.Fixed assets that have been fully depreciated but continue to be used;

2.Land that is accounted for separately.

Principles of Accrual of Depreciation:

1.New fixed assets were added in the current month.

No depreciation is accrued in the current month, and depreciation will be accrued in the next month; The depreciation of fixed assets is reduced in the current month, and it will not be accrued from the next month;

2.Intangible asset.

Quite the opposite of fixed assets;

3.The intangible assets added in the current month are amortized in the current month; The intangible assets that are reduced in the current month are no longer amortized in the current month.

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

Provision for depreciation of office buildings, borrowing: management expenses - depreciation expenses.

Credit: Accumulated Depreciation - Houses.

March 1, 2012:

Borrow: under construction - office building 1.75 million.

The accumulated depreciation is 200,000 yuan, and the impairment provision for fixed assets is 50,000 yuan.

Credit: fixed assets - office building 2 million yuan on the same day to allocate 500,000 yuan for the project:

Borrow: 500,000 yuan for office buildings under construction.

Credit: Bank deposit 500,000 May 12, the project was completed and accepted. 20,000 yuan was not paid for the project. The office building was put into use.

Borrow: 20,000 yuan for office buildings under construction.

Credit: Accounts Payable 20,000 Borrow: Fixed Assets - Office Building 2.27 million.

Credit: Construction in progress - office building 2.27 million.