Borrow: increase the fund?
Loans: fixed assets.
If the enterprise accounting system is used, there will be non-operating income and expenditure.
Fixed assets are liquidated at the end of liquidation period (approved for scrapping) and transferred to related expenses.
Two, the accounting treatment of fixed assets of institutions:
The fixed assets of public institutions belong to non-current assets, which can be used for a long time and maintain the original physical form. In order to reflect the purchase, provision and disposal, it is necessary to set up subjects such as fixed assets of public institutions for accounting treatment.
Three. Disposal of fixed assets
The disposal of fixed assets includes the sale of fixed assets, free transfer, foreign donation, inventory loss, scrapping and damage.
When fixed assets are transferred to assets to be disposed of, institutions should transfer the book balance and related accumulated depreciation to the subject of "loss and surplus of assets to be disposed of", and when the actual report is approved for disposal, transfer the fund balance of related non-current assets to the subject of "loss and surplus of assets to be disposed of".
The income and related expenses incurred in the process of disposal shall be accounted for by the subject of "loss and surplus of assets to be disposed of", and the net income from disposal shall be treated according to the relevant provisions of the state.
Fourth, depreciation of fixed assets
Depreciation of fixed assets shall be accrued on a monthly basis, and the account of "non-current assets fund-fixed assets" shall be debited according to the actual accrued amount, and the account of "accumulated depreciation" shall be credited.
Extended data;
Main accounting treatment of fixed assets liquidation
(1) The enterprise disposes of fixed assets due to sale, transfer, scrapping and damage, foreign investment, financial leasing, exchange of non-monetary assets, debt restructuring, etc. , according to the book value of fixed assets should be debited to this account.
Debit the "accumulated depreciation" account according to the accrued accumulated depreciation, and debit the "fixed assets impairment reserve" account with the impairment reserve, and credit the "fixed assets" account according to its book balance.
(2) Other expenses incurred in the process of cleaning up and relevant taxes payable shall be debited to this account and credited to such subjects as "bank deposit" and "taxes payable-business tax payable".
Recover the selling price, residual value and incomings of fixed assets, debit "bank deposits", "raw materials" and other subjects, and credit this account. Losses that should be compensated by the insurance company or the negligent person shall be debited to other receivables and credited to this account.
(3) After the fixed assets are cleared, if the debit balance of the undergraduate course belongs to the preparation period, the subject of "management expenses" shall be debited and credited to the subject; It belongs to the loss caused by natural disasters and other abnormal reasons during production and operation.
Debit "non-operating expenses-very loss" and credit this account; If losses are normally handled during production and operation, the account of "non-operating expenses: disposal of losses of non-current assets" shall be debited and credited to this account.
Baidu Encyclopedia-Fixed Assets Clearing