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Anonymous users2024-01-24The purchase of furniture can be recorded in the following ways according to the difference in the value of the unit and the different years of use and the rules and regulations formulated by each unit itself.
1. Recorded according to the value of the constituent fixed assets.
Borrow: Fixed asset XXX
Credit: Bank Deposit XXX
2. Recorded according to the value of fixed assets.
Borrow: packaging and low-value consumables XXX
Credit: Bank Deposit XXX
Three: If the value is low, it will be directly included in the current cost.
Borrow: management expenses - office expenses XXX
Credit: Cash or bank deposit XXX
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Anonymous users2024-01-23If the office furniture is counted as a single piece, if the single piece is less than 2,000 yuan, the list can be listed, included in the low-value consumables, and the amortization of five or five or one amortization can be adopted.
If the amount is small and the quantity is large, it can also be included in the fixed assets in batches.
If you have not previously used the low consumable account, it is recommended that you charge the furniture to Fixed Assets along with additional charges.
If it is a unified decoration, it can be included in the long-term amortized expense-decoration fee. >>>More
Strictly speaking, it is true that accounts payable should not be linked, and generally accounts payable are only linked to procurement transactions related to the main business; >>>More
1. The decoration of the rented office shall be recorded as "long-term amortization", and the amortization shall be recorded as "management expenses". >>>More
There 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. >>>More
If it is a repair of kitchen utensils for the hotel's own use, it will be credited to the account of "Operating Expenses - Maintenance Expenses".