Enterprises need to buy warehouses to store goods for business development. How to write accounting entries in the outsourcing warehouse through "fixed assets" accounting?

Accounting entry of purchasing warehouse

Accounting as "fixed assets":

Borrow: fixed assets

Loans: bank deposits

Main features of fixed assets:

(1) The fixed assets have great value and long service life, and can participate in the production process repeatedly for a long time.

(2) Although wear occurs in the production process, it does not change its own physical form, but gradually transfers its value to the product according to its wear degree, and the value transferred part is recovered to form a depreciation fund.

Fixed capital belongs to the monetary form of fixed assets, and its characteristics include the following points:

(1) The cycle of fixed capital is very long, but the production cycle of products has little influence on it, while the service life of fixed assets has great influence on it.

(2) The value compensation of fixed funds is gradually completed with the depreciation of fixed assets, and the physical renewal of fixed funds is realized by using the depreciation funds accumulated at ordinary times when the fixed assets are unusable or unsuitable for use, so these two items should be treated separately when making accounts.

(3) When purchasing and building fixed assets, you need to pay a certain amount of monetary funds, which is a one-time investment, but the recovery of investment is carried out by stages through the depreciation of fixed assets.

Enterprises need to buy warehouses to store goods for business development. How to write accounting entries in the outsourcing warehouse through "fixed assets" accounting?

Lease warehouse entrance

1. When the enterprise acts as lessor and generates lease income:

Debit: bank deposit

Loan: main business income (or other business income subjects)

Taxes payable-VAT payable (output tax)

2. When the enterprise leases the warehouse as the lessee and obtains the corresponding invoice:

Debit: advance payment-house lease

Taxes payable-VAT payable (input tax)

Loans: bank deposits

When amortizing the rent on schedule:

Borrow: management fee-rental fee

Loan: advance payment-house lease

Advance payment refers to the amount paid by an enterprise to a supplier in advance in monetary funds or monetary equivalents in accordance with the provisions of the purchase contract. In daily accounting, prepayments are recorded according to the actual amount paid, such as prepayments for materials, purchases, and prepayments for agricultural and sideline products that must be paid first and then recovered. For purchasing enterprises, prepayments are a kind of current assets. Prepaid accounts generally include prepaid goods and prepaid purchase deposits. The prepayments of construction enterprises mainly include prepayments for construction projects and prepayments for materials.

Warehouse deposit entry

After receiving the deposit

Debit: bank deposit (cash on hand)

Credit: other payables

When the deposit is refunded

Debit: Other payables

Loan: bank deposit (cash on hand)

When the deposit cannot be refunded

Debit: Other payables

Loan: non-operating income

Accounting treatment of payer

When paying the deposit

Debit: Other receivables-deposits

Loan: bank deposit (cash on hand)