Fixed assets must meet two conditions:
1 held for producing goods, providing services, renting or managing.
2 The service life exceeds one fiscal year.
And you sold it directly and held it for a short time. You should make an empty list.
Instead of treating it as a fixed asset.
The purchased fixed assets are sold to others before warehousing. How to deal with accounting 1? Borrow: fixed assets.
Credit: advance payment
2. Borrow: Clean up fixed assets
Loans: fixed assets
Debit: bank deposit
Loan: liquidation of fixed assets
Carry-over profit and loss
Debit: non-operating expenses (difference)
Loan: liquidation of fixed assets
or
Debit: liquidation of fixed assets
Loan: non-operating income
The fixed assets purchased in September 2007 were not recorded, but now it is found to be in 2009. What should the accountant do? As long as the account is supplemented, borrow: fixed assets loan: capital reserve or other payables.
How to deal with the accounting of fixed assets still in use after depreciation? After depreciation is withdrawn, the depreciation of the equipment should be stopped and the equipment can continue to be used.
There is no need to deal with accounts, because there is no need to accrue depreciation, keep the original value, and do not need to clean up fixed assets. When equipment is scrapped, fixed assets can be cleaned up, that is, the accounts can be cleaned up according to the fixed assets at the time of scrapping.
After the expiration of the fixed assets, how to deal with accounting For the fixed assets that have been fully depreciated and are still in use, according to accounting standards, depreciation is not included in the account, and no other treatment is done. Fixed assets can be cleaned up after they are scrapped.
If the asset is scrapped:
According to the "Notice of State Taxation Administration of The People's Republic of China on Issuing Announcement" (State Taxation Administration of The People's Republic of China Announcement No.2011No.25), "Article 9 The following asset losses shall be reported and deducted to the tax authorities in the form of list declaration:
(1) Losses from selling, transferring or selling off non-monetary assets at fair prices in the normal operation and management activities of the enterprise;
(two) the normal loss of enterprise inventory;
(three) the loss of fixed assets that the enterprise has reached or exceeded its service life and is normally scrapped and cleaned up;
(four) the loss of assets caused by normal death when the productive biological assets of the enterprise reach or exceed the service life;
(5) Losses incurred by enterprises in buying and selling bonds, stocks, futures, funds and financial derivatives through various trading places and markets in accordance with the principle of fair market transactions.
Article 10 Asset losses other than those specified in the preceding article shall be declared and deducted to the tax authorities in the form of special declaration. If an enterprise cannot accurately determine whether it belongs to the asset loss declared and deducted by the list, it can declare and deduct it by means of special declaration. "
Teacher Xi, what should the accountant do? 1. Is this a capital increase?
It depends on how the articles of association or investment agreement are written. If the original registered capital remains unchanged, it does not belong to capital increase, but to equity transfer. I want to know the original registered capital of the target enterprise.
If the capital is increased, is it necessary to go through the formalities for changing the business license?
Yes, we need to change the industrial and commercial registration.
When transferring surplus funds, do you need to go through the formalities of capital increase every time?
No, if it is determined as capital increase, the one-time investment can be changed to "other receivables-investment in stages", taking the situation you mentioned as an example.
Debit: 500 in the bank.
Other receivables-installment investment 2500
Loan: paid-in capital is 3,000 yuan.
Write off "other receivables" when the subsequent investment is in place (omitted)
If it is not a capital increase, how to deal with the accounts?
That is equity transfer. I wonder how much equity 30% is equivalent to?
Should I issue a capital contribution certificate?
This is necessary. The invested company will issue an equity certificate, indicating the investment amount and equity ratio, as well as the effective date of the investment.
2. This situation belongs to "packaged listing", and "recovering the original investment funds" is traded in the secondary market, and listed companies can buy back. Equal to 1 yuan per share or the internal price at the time of investment; Sell at market price. This accounting treatment is mainly in venture capital companies, so you have nothing to deal with.
3. Just make statements and notes according to the requirements of China's accounting standards for listed companies. If the venture capital company has special requirements, just do as required. China's accounting standards are very close to those of international accounting standards, and there will not be too many requirements. Financial management must be transparent, institutionalized and realistic, which is the most important thing for foreign investors and the most taboo place for China people to engage in tricky business.
There is no specific or special standard, only which standard is used to test which. It's hard to be specific now.
Please adopt it.
Accounting treatment of inventory loss in asset appraisal: asset appraisal cannot change the book value of assets.
If it belongs to the ending or periodic inventory loss, it can be handled as follows:
1, shortage time
Debit: profit and loss of pending property.
Loans: raw materials (goods in stock)
Credit: Taxes payable-VAT payable (input tax transferred out)
2. When processing is approved
Debit: management expenses (normal inventory loss)
Borrow; Other receivables (the part that should be borne by the responsible person)
Borrow; Non-operating expenses (abnormal losses)
Loans; Profit and loss of pending property
Depreciation of hospital fixed assets has been withdrawn, and assets have been donated to other units. What should the accountant do? If the recovered fixed assets have a net residual value at that time, they should be cleared out first. If the fixed assets have net residual value, a debit should be added to the above entry: when the fixed assets are cleared of losses and gifts.
Borrow: clean up the fixed assets of non-operating expenses loans.
How to make accounts when the enterprise has just been established? How to deal with accounting when fixed assets are gradually put into construction and how to deal with enterprise A after completion can be set according to the management needs of your company. The simplest account book requirements are as follows:
1. General ledger: General ledger and chronological subsidiary ledger are combined and registered in the order of accounts.
2. cash book; 3. Bank deposit journal. The expenses of the enterprise management department during the preparation period include: long-term deferred expenses-start-up expenses; When an enterprise starts to operate, it can allocate the long-term deferred expenses of not less than 3 years-the organization expenses;
B materials and labor construction costs of fixed assets gradually put into construction are included in: construction in progress-* * houses, which are converted into fixed assets according to book value after the completion of "construction in progress-* * houses":
Borrow: fixed assets-* * factory building
Loan: Construction in progress-* * house
Emergency accounting treatment: how to deal with the accounting practice accounts of the studio? The photo studio is also an enterprise, but on a smaller scale. Account establishment and accounting treatment can be carried out according to enterprise accounting subjects. The income from the main business is recorded in the collection, and the expenses for taking photos are recorded in the main business. Unnecessary raw materials and inventory goods can be omitted.