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Anonymous users2024-01-241. The procurement of office furniture in administrative institutions shall be recorded according to the following subjects:
Borrow: Administrative Expenses - Office Supplies.
Credit: Bank Deposits Cash on hand.
2. According to the new accounting standards, more than 2,000 yuan will be entered into fixed assets, and less than 2,000 yuan will be entered into low-value consumables. In the case of fixed assets, depreciation is involved, and in the case of low-value consumables, it is involved in monthly amortization. Therefore, if the amount is not very large, it is not necessary to go directly into the management expenses - office supplies costs, and there is no need to enter the fixed assets or low-value consumables.
A service life of more than one year should be included in the fixed assets. There is no list that can be replaced by an inventory sheet.
Administrative institutions.
The exchange of security doors alone is not considered a fixed asset. According to the regulations on the management of public institutions, the impulse higher than the value should be recorded in fixed assets, and fixed assets refer to the buildings, machines, buildings, means of transportation, and other equipment, tools, and appliances related to production and operation that have been used for more than one year by an enterprise, and are the means of labor of the enterprise. >>>More
If the unit value is above the specified standard for fixed assets: >>>More
Find the local quality and technical supervision institute, or directly select one or two furniture experts in the local government procurement expert database to participate in the acceptance (contact the local government procurement center or the procurement management department of the Finance Bureau to select experts) for you.
Guangzhou Fengda Office Furniture Factory, you search on the Internet.