The purchase of office furniture does not exceed 2,000 yuan each, but adds up to more than 2 one tim

Be. The amount of office furniture is large, and it should be recorded as fixed assets and managed as fixed assets. If the amount of suspicion is small, it can be regarded as low-value consumables.

or expenses are recorded and amortized.

According to the current tax law, the price of the desk and chair purchased by the company is more than 2,000 yuan (including 2,000 yuan) and the service life is more than one year, which should be included in the fixed assets, and the price is less than 2,000 yuan and recorded as low-value consumables. It is also possible to treat it as an expense at one time, but after doing the expense treatment, due to the accounting profit.

The difference between the tax law and the profit is subject to a deferred tax liability.

The recognition of fixed assets in the new accounting standards has removed the limit on the amount. Because the adaptability is low when one of the previous conditions of more than 2,000 yuan is the limit. For large enterprises, the purchase of assets of more than 2,000 yuan, the amount is too small, such fixed assets may be as many as stars, and it is more suitable to deal with low-value consumables.

However, for small businesses, it may be treated as a fixed asset. For small businesses, you can purchase a batch of office furniture, treat it as a whole, and include it in fixed assets.

Now the accounting of fixed assets is more about the service life... For a long service life, you can enter the fixed assets for accounting... From a tax point of view, this is the best ...

Summary. Dear, counted. The recognition of fixed assets in the new accounting standards has removed the limit on the amount.

Because the adaptability is low when one of the previous conditions of more than 2,000 yuan is the limit. For large enterprises, the purchase of assets of more than 2,000 yuan, the amount is too small, such fixed assets may be as many as stars, and it is more suitable to deal with low-value consumables. However, for small businesses, it may be treated as a fixed asset.

For small businesses, you can purchase a batch of office furniture, treat it as a whole, and include it in fixed assets.

Does the purchase of office furniture not exceed 2,000 yuan each, but adds up to a one-time purchase of more than 2,000 yuan to be credited as fixed assets?

Dear, counted. The recognition of fixed assets in the new accounting standards has removed the limit on the amount. Because the adaptability is low when one of the previous conditions of more than 2,000 yuan is the limit.

For Sun Xiang higher than the banquet or enterprises, the purchase of more than 2,000 assets, the amount is too small, such fixed assets may be as many as the stars, according to the low value of consumables is more suitable. However, for small businesses, it may be treated as a fixed asset. For small businesses, you can purchase a batch of office furniture, treat it as a whole, and include it in fixed assets.

Is it true that the ledger account is directly credited to fixed assets - office furniture (total amount)?

How to calculate the depreciation of office furniture? Years? What is the net residual value?

It can be directly included in fixed assets.

The residual value rate of office furniture is generally about 5%, and the depreciation period is at least 5 years, which can exceed 5 years.

How to deal with the company's purchase of futures? Including closing positions, taking profits, etc.

Hello, the accounting treatment of the company's purchase of futures is divided into the following situations: Accounting treatment of the purchase of futures Borrow: derivatives Investment income Credit:

When the futures generate profits: Borrow: Derivatives Credit:

Fair Value Gains and Losses Close all futures positions: Borrow: Funds in other currencies Credit:

Derivatives - Treasury Bond Futures Payment of Transaction Fees: Borrow: Investment Income Credit:

Other Monetary Funds Transfer the Profit and Loss of the Originally Recognized Position to Investment Income: Loan: Fair Value Change Gain or Loss Credit:

Investment income.