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Anonymous users2024-01-24If there is a unit price on the invoice, you can put in low-value consumables, no unit price or such as fixed assets, the service life is 5 years.
Credited to borrow: fixed assets - office furniture (tables, chairs and furniture are regarded as a set).
Credit: cash on hand (or bank deposit) 10,000
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Anonymous users2024-01-23As long as the single value of BAI does not exceed DU2000 yuan, it will be treated as a low-value consumable product.
When purchasing: borrow DAO: low-value consumables - office furniture.
Domestic Loans: Bank Deposits.
It is recommended to adopt the five-five amortization method.
Amortization: Borrow: Administrative Expenses - Amortization of Low-Value Consumables (50% of Value) Credit: Low-Value Consumables - Office Furniture (50% of Value).
At Scrapping: Borrow: Administrative Expenses - Amortization of Low-Value Consumables (50% of Value) Credit: Low-Value Consumables - Office Furniture (50% of Value).
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Anonymous users2024-01-22Borrow: fixed assets - office furniture (tables, chairs and furniture are regarded as a set) 10,000
Credit: cash on hand (or bank deposit) 10,000
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Anonymous users2024-01-21I don't know what the right one is, but in our company, what I do is fixed assets, and the service life is 5 years. It's always been that way.
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Anonymous users2024-01-20Borrow: Fixed Assets - Office Furniture 10,000
Credit: cash (or bank deposit) 10,000
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Anonymous users2024-01-19Commercial enterprise Bai used to have.
Accounting subjects called furniture with du, in the accounting process is actually dao according to the low-value consumables special five five amortization method to amortize the sales, I want to buy office furniture or in the low-value consumables accounting is appropriate, although some groups to take furniture although its value may reach or exceed the fixed assets, but at the same time has the characteristics of consumables, of course, according to the situation of each unit is different, to determine, such as the sewing machine of the sewing enterprise, how much is it worth, it may only be a few hundred dollars, then where do you put it? In terms of value, it does not meet the standard of fixed assets, but it is the main equipment used for production, which is put into long-term use at one time, and there are school desks, which may only be worth tens or hundreds of yuan, but they are often placed in fixed assets. Therefore, some standards are not dead, but should be determined in combination with the characteristics of the enterprise and the management requirements.
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Anonymous users2024-01-18According to Accounting Standards for Business Enterprises No. 4 Fixed Assets Article 3 Fixed assets refer to tangible assets with the following two characteristics at the same time:
1. Held for the purpose of producing goods, providing labor services, leasing or business management;
Second, the service life is more than one accounting period.
Service life refers to the expected period during which an enterprise will use a fixed asset, or the quantity of products or services that the fixed asset can produce.
and the appendix "Accounting Subjects and Main Accounting Treatment" ("Cai Hui [2006] No. 18) 1411 Turnover Materials in the Application Guide of Accounting Standards for Business Enterprises.
1. This account accounts for the planned or actual cost of the company's turnover materials, including packaging, low-value consumables, and steel formwork, wood formwork, scaffolding, etc. of the enterprise (construction contractor).
The packaging materials and low-value consumables of the enterprise can also be set up separately for "packaging materials" and "low-value consumables".
2. This account can be accounted for in detail according to the types of turnover materials, namely "in stock", "in use" and "amortization".
The new accounting standard abolishes the unit price of RMB 2,000 for the recognition of fixed assets, and retains the recognition conditions for holding for the production of goods, providing services, leasing or business management and having a useful life of more than one accounting period. Therefore, your organization should determine the unit value standard of its fixed assets according to the accounting policy and the actual situation.
Reference: Announcement of the State Administration of Taxation on Issues Concerning the Tax Policy on Accelerated Depreciation of Fixed Assets Announcement No. 64 of 2014 of the State Administration of Taxation If the unit value of fixed assets held by enterprises does not exceed 5,000 yuan, they can be deducted in a lump sum when calculating taxable income. For fixed assets with a unit value of no more than RMB 5,000 held by an enterprise before December 31, 2013, the depreciated value of the fixed assets can be deducted in a lump sum when calculating the taxable income after January 1, 2014.
Therefore, your unit's assets with a unit value of no more than 5,000 yuan can be recognized as low-value consumables and amortized at one time.
Commercial enterprises used to have an accounting subject called furniture appliances, in the accounting treatment is actually amortized according to the five-five amortization method of low-value consumables, I want to buy office furniture or in the low-value consumables accounting is appropriate, although some groups to bring furniture although its value may reach or exceed fixed assets, but at the same time has the characteristics of consumables, of course, but also according to the different circumstances of each unit, their own determination, such as the sewing enterprise sewing machine, how much is it worth, may only be a few hundred yuan, then where do you put it? In terms of value, it does not meet the standard of fixed assets, but it is the main equipment used for production, which is put into long-term use at one time, and there are school desks, which may only be worth tens or hundreds of yuan, but they are often placed in fixed assets. Therefore, some standards are not dead, but should be determined in combination with the characteristics of the enterprise and the management requirements.
If it is five or five amortized, then:
Borrow: Administrative expenses (half). >>>More
Office furniture is directly into the fixed assets, now the standard for the fixed assets of the enterprise has been lowered, the general service life of more than two years can enter the fixed assets account. The bill can be issued and recorded in the account. If there is a large degree of relevance, such as a computer and a printer, it can be used as a set, but the furniture is still easier to manage by piece. >>>More
First of all, we must find out why there is no invoice, if the other party can't issue an invoice, you can not buy him, if you buy no invoice, you can ask the other party to issue a bill to confirm, the other party can't find it, it was bought in the bazaar, you can also make a self-made voucher into the account, the voucher is signed and stamped by you and explain the situation in the reason.
There is no invoice for the purchase of office furniture to be recorded, but at the end of the year, the final settlement must be paid to pay the enterprise income tax, because the white strip can not be recorded into the cost, it is recommended to go to the invoice after the account.