What mood does the boss feel when he buys new office furniture?

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

If the office furniture purchased by the date of purchase is of higher value, it shall be included in the pre-fixed capital production account; If the value is low, it will be included in the low-value consumables account. >>>More

There are many tips for buying office furniture, but it's not as easy when you use it physically. Or go to Xi'an Longtai Furniture.

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.

At present, the new standard does not stipulate the unit value of fixed assets, and as long as it is considered that the service life is long, it can be managed as fixed assets. >>>More