1, depreciation is not accrued for the increased part this month, but next month, and depreciation is accrued as usual for the decreased part this month and next month.

The depreciation in April is: 50000+6000-7000=49000.

Due to the regulations of the production workshop:

Borrow: the manufacturing cost is 49,000 yuan.

Loan: accumulated depreciation is 49,000 yuan.

2. Depreciation of management buildings is included in management expenses.

Annual depreciation: (800000-260000)/30 = 258000.

The monthly depreciation amount is: 258,000/12 = 21500.

Estimated net salvage rate =260000/8000000=3.25%

Debit: management fee 2 1500

Credit: accumulated depreciation 2 1500.

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