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Anonymous users2024-01-24The Accounting System for Business Enterprises and the original Accounting System for Joint-Stock Companies define fixed assets as: houses, buildings, machinery, means of transportation and other equipment, appliances and tools related to production and operation with a service life of more than one year; Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years, shall also be regarded as fixed assets. Therefore, those that meet the above conditions are fixed assets, including office furniture.
In China, the methods of depreciation of fixed assets include the average age method, the workload method, the double declining balance method or the total number of years.
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Anonymous users2024-01-23It depends on what unit of account you do, the fixed assets of administrative institutions do not need to be depreciated, of course, the sofa bookcase is a fixed asset in the administrative institution, because the sofa bookcase can be purchased together according to a batch of office supplies. A batch of more than 2,000 yuan worth can be included in the fixed assets account. The fixed assets of the enterprise should also comply with the enterprise accounting system, and those not used for production are generally included in the fixed assets with a unit value of more than 2,000 yuan, and the small office supplies can be included in the low-value consumables or expenses.
There are many ways to mention depreciation, depending on your requirements!
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Anonymous users2024-01-22It is included in the fixed material, but it is depreciated.
That's how our company is!
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Anonymous users2024-01-21There are provisions for inclusion in the fixed assets tax law, and the depreciation that reaches the requirements is borrowed: management expenses and manufacturing expenses.
Credit: Accumulated depreciation.
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Anonymous users2024-01-20Specifically, there are many types of office furniture.
There are many ways to do this. Generally, the straight-line accrual method is adopted. Just make a difference at the prescribed rate.
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Anonymous users2024-01-19Isn't it necessary to reach a certain value before it can be included in fixed assets?
1. Furniture can be included in fixed assets;
2. The specific accounting entries are: >>>More
Fixed assets refer to buildings, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have been used for more than one year. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, shall also be regarded as fixed assets.
Office furniture exceeding 2,000 yuan can be included in fixed assets, and the rest can be included in low-value consumables (can be used as controlled assets) for management.
Furniture utensils are more than 5 years, which is stipulated in the new corporate income tax law.
Do not put it into the warehouse, and enter the fixed assets sub-account with the invoice.