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Anonymous users2024-01-23How to account for the company's purchase of office furniture.
The Accounting Standards for Business Enterprises stipulate that fixed assets refer to tangible assets that have the following characteristics at the same time:
1) Held for the production of goods, provision of labor services, leasing or business management;
2) The service life is more than one fiscal year. At the same time, the detailed rules for the implementation of the Interim Regulations on Enterprise Income Tax stipulate that fixed assets refer to non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or business management, and having been used for more than 12 months.
The office furniture purchased by your company meets the above requirements, and should be included in the "fixed assets", and depreciation shall be calculated according to the service life of not less than 5 years. This way, you can also synchronize with the tax laws and regulations, and avoid the hassle of making adjustments when you settle the final settlement.
Office equipment with a unit price of more than 2,000 yuan (including 2,000 yuan) and a service life of more than 2 years (including 2 years) is regarded as fixed assets, and accounting treatment:
Borrow: Fixed Assets - Office Furniture.
Taxes payable - VAT payable (input tax amount).
Credit: Bank deposit (or cash).
Otherwise, it will be treated as general office supplies
Borrow: management expenses and office expenses.
Credit: Bank deposit (or cash).
How to keep accounts for the purchase of office furniture.
A single piece of office furniture more than 2,000 yuan will be included in the fixed assets, in the next month of use began to accrue depreciation, the depreciation period of office furniture is 5 years, the estimated residual value rate of domestic enterprises is 5%, and the residual value rate of foreign-funded enterprises is 10%.
Entry: Debit: Administrative Expense - Depreciation Expense.
Credit: Accumulated depreciation.
Using the average life method, the depreciation calculation formula is:
Annual depreciation = asset purchase value * (1 - estimated residual value rate) 5 years.
Monthly depreciation = annual depreciation 12
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Anonymous users2024-01-22Borrow: Administrative Expenses - Preparation Costs Credit: Other Payables - **
Some classified information sites will have second-hand furniture for sale, such as 58 and Ganji.
Go directly to the second-hand store to buy it, and if you are stupid, you will send it to your home for dozens of dollars to shoot and install it, or buy it yourself through some second-hand trading apps, but you can pick it up more, and it is recommended that you can find a furniture distribution and installation master to help you on some home after-sales website platforms, and give a little money.
It is possible to buy second-hand furniture, which is a good choice 。Most start-up businesses,Buy second-hand office furniture because of the cheap, healthy and environmentally friendly, but the concerns about quality, after-sales and other issues are still troublesome There is a problem with the purchased office furniture, and the loss is not only money, but also time. Depending on your personal situation, you can choose whether to buy or not, and the analysis is as follows >>>More
Go to the goodwill store in your city and see that this is a charity's second-hand store, the price is very cheap because the things are donated, and on a Saturday morning go to the residential area around where you live to see if there is a garage sale, which is the second-hand goods that the residents want to get rid of. >>>More
It is recommended not to buy second-hand furniture, because such follow-up work must not be perfect, and there is no way to complain about any problems.