The main accounting treatment of fixed assets is as follows:

(1) Fixed assets shall be recorded according to their actual costs when they are acquired.

1. The cost of purchased fixed assets includes the purchase price, relevant taxes and fees, and the transportation fees, handling fees, installation and commissioning fees and professional service fees that can be attributed to the fixed assets before they are delivered for use. Purchase a number of fixed assets without separate price tag with one sum of money, allocate the total cost according to the proportion of the market price of the same or similar assets of each fixed asset, and determine the entry cost of each fixed asset respectively.

if you purchase fixed assets that don't need to be installed, you will debit this account and credit the account of "non-current assets fund-fixed assets" according to the determined cost of fixed assets; At the same time, according to the actual payment amount, debit "business expenses", "special fund-repair and purchase fund" and other subjects, and credit "financial subsidy income", "zero balance account amount" and "bank deposit" and other subjects.

the purchase of fixed assets that need to be installed must first pass the accounting of "construction in progress". When the installation is completed and delivered for use, the account shall be debited and credited to the account of "non-current assets fund-fixed assets"; At the same time, debit "non-current assets fund-construction in progress" and credit "construction in progress".

those who purchase fixed assets and detain the quality deposit shall debit this account [not required to be installed] or "construction in progress" account [required to be installed] and credit "non-current assets fund-fixed assets and construction in progress" account according to the determined cost when obtaining fixed assets. At the same time, if the full invoice of fixed assets is obtained, it shall be debited to the subjects such as business expenditure, operating expenditure and special fund-repair and purchase fund according to the total expenditure amount that constitutes the cost of assets, credited to the subjects such as financial subsidy income, zero balance account amount and bank deposit according to the actual payment amount, and credited to other payables according to the detained quality guarantee [ If the invoice amount obtained does not include the quality deposit, it shall be debited to such subjects as business expenditure, operating expenditure, special fund-repair and purchase fund, and credited to such subjects as financial subsidy income, zero-balance account amount and bank deposit. When the quality deposit is paid at the expiration of the warranty period, debit the subjects of other payables and long-term payables, or debit the subjects of business expenses, operating expenses and special funds-repair and purchase funds, and credit the subjects of financial subsidy income, zero-balance account amount and bank deposit.

2. The cost of self-built fixed assets includes all necessary expenses incurred before the construction of the assets and their delivery.

when the project is completed and put into use, according to the actual expenses incurred in the process of self-construction, this account will be debited and credited to the account of "non-current assets fund-fixed assets"; At the same time, debit "non-current assets fund-construction in progress" and credit "construction in progress". Fixed assets that have been delivered for use but have not yet gone through the formalities of final accounts for completion shall be accounted for according to the estimated value, and shall be adjusted after the actual cost is determined.