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Anonymous users2024-01-241. All office furniture, with a total amount of more than 4,000 yuan, a total of fixed assets, office furniture should be listed as low-value and consumable, and amortized by the five-five amortization method.
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Anonymous users2024-01-23The new accounting regulations have abolished the limit of 2,000 yuan for a single piece, and according to the specific situation of your company, it can be included in fixed assets, or low-value consumables, and amortized into management expenses.
The office furniture purchased by the company can be included in the fixed assets, and the residual value is generally 5% of the original value. Please refer to the following for the depreciation period: accounting can be determined according to the needs of the enterprise, and there are no too rigid provisions There are clear provisions in the tax law, but if the accounting treatment is not handled in accordance with the provisions of the tax law, then the tax adjustment needs to be made when declaring the enterprise income tax, which is more troublesome and time-consuming, so it is generally handled with reference to the provisions of the tax law. >>>More
If the unit price is less than 5,000 yuan:
Borrow: Administrative expenses 18200 >>>More
Office furniture (desks, sofas) unit value does not exceed 2,000 should be entered into the turnover of materials - low-value consumables accounting, generally using the five-five amortization method, into the management expenses. >>>More
1. 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 a fixed asset, and the accounting treatment: >>>More
High-end furniture has a long service life and has the characteristics of fixed assets, so it should be managed as a fixed asset. Management costs - office costs are not very reasonable.