This account accounts for and supervises the increase and decrease of fixed funds and their balances.
(II) Main accounting treatment:
1, accounting for the increase of fixed funds:
(1) Fixed fund formed by purchasing fixed assets with business funds:
Debit: business expenses-equipment purchase expenses
Loans: bank deposits
At the same time: borrow: fixed assets -XX
Loans: fixed funds
(two) fixed funds formed by the free transfer of fixed assets:
Borrow: fixed assets -XX
Loans: fixed funds
(3) Fixed funds formed by accepting donated fixed assets:
Borrow: fixed assets -XX
Loans: fixed funds
(4) Fixed funds formed by purchasing fixed assets with repair and purchase funds:
Borrow: special fund-repair and purchase fund
Loans: bank deposits
At the same time: borrow: fixed assets -XX
Loans: fixed funds
(5) Fixed funds formed by surplus fixed assets:
Borrow: fixed assets -XX
Loans: fixed funds
(six) fixed funds formed by financial leasing of fixed assets:
A. When the installation and debugging are completed and put into use:
Borrow: fixed assets -XX
Credit: other payables
B. When paying the rent:
Debit: Other payables
Loans: bank deposits
At the same time: business expenses-equipment purchase expenses/business expenses -XX.
Loans: fixed funds
2. Accounting treatment of reduction of fixed funds:
(1) paid transfer of fixed assets or sale of reduced fixed funds:
Debit: bank deposit
Loan: special fund-repair and purchase fund (special fund for increasing price change income)
At the same time: debit: fixed fund (original book value)
Loan: fixed assets -XX (original book value
(2) Fixed funds reduced by damage and scrapping of fixed assets:
First, clean up the expenses incurred in the process of scrapping, and offset the "special fund-repair and purchase and construction fund"
Borrow: special fund-repair and procurement fund (special fund for reducing scrap losses)
Loans: bank deposits
B, scrap in the process of incomings, increase the "special fund-repair and purchase and construction fund"
Debit: bank deposit
Loan: special fund-repair and purchase fund (special fund for increasing residual income)
At the same time: debit: fixed fund (original book value)
Loan: fixed assets -XX (original book value)
(3) Fixed funds to reduce the loss of fixed assets:
Debit: fixed fund (original book value)
Loan: fixed assets -XX (original book value)
(4) Foreign investment is transferred to fixed funds with reduced fixed assets:
Borrow: foreign investment (contract evaluation and negotiation)
Loans: public funds-investment funds
At the same time: by: fixed fund-(original book value)
Loan: fixed assets-×× (original book value)
A new dormitory building has been built in a public institution. Sign a contract with B construction company, which provides the venue and B construction company builds the dormitory. The project was completed and put into use in June 2002, and the actual cost incurred by B Construction Company to undertake the project was 8.2 million yuan. According to the contract, the agency did not pay the project payment in full in the year when the project was completed and put into use, but paid the project payment of B Construction Company in installments from June 2002 to June 65438+February every year. According to the contract, the agency pays 820,000 yuan to B Construction Company every year. After continuous payment 10 years, the property right belongs to this institution. In February 2002, 820,000 yuan was transferred to the bank account of B Construction Company according to the contract. The relevant records of this institution are as follows:
B When the construction company delivered the dormitory building in June 2002, the accounting treatment of this institution was as follows:
Debit: fixed assets 8200000.
Loan: Other payables are 8.2 million yuan.
When paying the rent in June 5438+February every year, the accounting treatment is as follows:
Debit: Business expenditure is 820,000 yuan.
Loan: fixed fund 820000.
At the same time,
Debit: Other payables are 820,000 yuan.
Loan: 820,000 yuan in bank deposit.