For enterprises, it is impossible to carry out work without fixed assets. After all, for enterprises, the necessary working environment and office facilities to carry out work are certainly indispensable. Of course, the classification of fixed assets is also very complicated for enterprises.
Let’s share the relevant knowledge about fixed assets below. What are the fixed assets in
?
Fixed assets can be divided into eight categories. The details are as follows:
1, houses and buildings
Houses and buildings mainly include offices (buildings), dormitories, canteens, garages, archives, activity rooms, fences, etc.
It is definitely indispensable for enterprises to conduct business, a part of their own office location. However, the business model of the enterprise is also changing, and the specific working methods are also changing.
2. General office equipment
General office equipment is the equipment used in office. Such as office desks, office chairs, sofas, conference room equipment, etc. Of course, some general equipment will also be classified as general equipment.
3, special equipment
special equipment, mainly some equipment with special functions. Such as audio and video recording equipment, projection camera equipment, telephone communication equipment, stage and lighting equipment, etc.
4, cultural relics and exhibitions
Cultural relics and exhibitions are mainly for museums and exhibition halls. After all, ordinary companies will not use these things.
5, books
books refer to books in libraries, cultural centers, and professional books in small libraries in units.
6, transportation equipment
transportation equipment is mainly various transportation tools used by enterprises. Such as cars, vans, transport cars, etc.
7, mechanical equipment
mechanical equipment is the production equipment of manufacturing enterprises. For example, machine tools, generators, production lines, etc.
8, other fixed assets
Other fixed assets are guaranteed. After all, as the economy develops, there will be some equipment or appliances that have not been seen before. In this way, you can classify these difficult-to-categorize things into other fixed assets.
Accounting entries for accounting of fixed assets and depreciation
When the fixed assets are recorded, the "fixed assets" and "taxes and fees payable-value-value-added tax (input tax) payable" are debited and the "bank deposit" is credited.
Huhu believes that this entry is still easy to understand. After all, this is a relatively basic accounting entry. Of course, the difficulty of fixed asset accounting entries is not the simple entries, but how to determine the account value of fixed assets.
After all, when a company acquires fixed assets, in addition to the fixed assets themselves, it also needs to spend a lot of other expenses. Whether these expenses are calculated based on expenses or the account value of fixed assets needs to be clearly distinguished. When depreciation of fixed assets is made, debit the relevant accounts such as "manufacturing expenses", "administrative expenses", and "sales expenses" will be credited to "accumulative depreciation".
fixed assets will not be depreciated in the month of purchase, and depreciation will be made from the next month of its inception. This is exactly the same as that of intangible assets and fixed assets. This also requires our attention.
Reference materials: "Enterprise Accounting Standards No. 4 - Fixed Assets"
