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Anonymous users2024-01-23There is a "Furniture" account in the ledger account.
Twenty-five years ago, there was a "Furniture and Utensils" account in the accounting account, but later it was changed to a "Low-Value Consumables" account.
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Anonymous users2024-01-22There is no first-level subject under the national unified accounting system formulated by the Ministry of Finance, but you can set your own in the second-level details, fixed assets - furniture.
1. If the unit price is more than 2,000 yuan, it will be recorded as fixed assets, 2. If the unit price is 200-2,000 yuan, it will be recorded as low-value consumables, 3. If the unit price is less than 200 yuan and related to business, it will be recorded as sales expenses, and 4. The tableware purchased for the company's employees will be credited to the management expenses - welfare expenses when amortized.
The purchase of a complete set of tableware at a time can be recorded as a fixed asset, and the monthly depreciation according to the applicable life can be included in the operating cost, and if the purchase of small tableware and the use of tablecloths can be included in the operating expenses.
In the project invoice issued by the decoration team, the office furniture of 10,000 yuan is regarded as a fixed asset, and the remaining 10,000 yuan is treated as a long-term amortized expense - decoration fee. >>>More
It is okay to make intangible assets at the time of purchase, but you cannot flush intangible assets after receiving them. >>>More
It is recommended that the delivery fee paid by the restaurant be included in: accounting for the sales expense account.