How should the accounting entries be prepared for purchase of fixed assets? The purchased fixed assets can be directly included in this account for processing and the corresponding taxes and fees are paid. The relevant accounting entries have been sorted out one by one in the article. Let’s take a look at it together:
Fixed Assets Entry Collection
Directory: (...A complete list of entries can be obtained at the end of the article)
Fixed Assets Acquisition
1) Purchase fixed assets that do not need to be installed: directly included in fixed assets
2) Purchase fixed assets that need to be installed: First open Calculate the fixed assets purchased by the enterprise through the "Construction Project" account, including the actual purchase price, related taxes and fees, transportation fees, loading and unloading fees, installation fees and professional service fees that can be attributed to the asset before the fixed assets reach the predetermined usable state (the training fees of internal employees are included in the current profit and loss)
Accounting processing for depreciation of fixed assets
Reminder: Fixed assets that are suspended due to major repairs should be depreciated; fixed assets leased in operation do not need to be depreciated; fixed assets leased in finance also need to be depreciated.
Accounting of subsequent expenditure of fixed assets
Among them, subsequent expenditure for expenses refers to daily maintenance expenditures, and subsequent expenditures for capitalization conditions mainly refer to updates and transformations.
① Depreciation of fixed assets
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4. Disposal of fixed assets
(1) Transfer to clean up
(2) Cleaning expenses and business taxes
(3) Received price income, residual materials, insurance public Compensation from Si tel.8
(4) Carry forward disposal net gains and losses
5. Fixed asset inventory
(1) Fixed asset profit
(2) Fixed asset loss
(3) Final asset end-of-term pricing
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