Directly to the administrative expenses of office supplies can be.
What are the accounts of fixed assets
The eight categories of fixed assets include:
1, houses and buildings, refers to the property rights belonging to the enterprise's all houses and buildings.
2, general office equipment, refers to the enterprise commonly used office and business equipment.
3, special equipment, refers to the enterprise-owned equipment specifically for a particular job.
4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.
5, books, refers to professional libraries, cultural centers of books and units of business books.
6, transportation equipment, refers to the logistics sector to use a variety of transportation tools.
7, machinery and equipment, mainly used in the logistics sector for their own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as measuring instruments, testing instruments and hospital medical equipment.
8, other fixed assets, refers to the above categories are not included in the fixed assets. The competent authorities may be appropriate according to the specific circumstances of the division, but also the above categories can be appropriately subdivided to increase the type.
For the gift of fixed assets how to account for, how to depreciate?
To accept the donation of fixed assets, its recorded value is recognized in accordance with the following principles:
1, for the acceptance of gifts of fixed assets, accompanied by invoices and other documents. Then in accordance with the invoice amount and related disposal costs as a fixed asset book value, and according to the national financial system and enterprise fixed asset depreciation management methods to the book value as the basis for the implementation of depreciation accounting
2, if there is no invoice and other documents, in accordance with the value of similar products on the market plus the relevant taxes and fees after the value of the book, there is no similar products, in accordance with the present value of the assets of the projected future cash flows into the books, and In accordance with the total recorded value and the relevant provisions, the implementation of depreciation accounting
3, if the old equipment, according to the above approach to determine the value, less the estimated value of the assets according to the degree of newness of the loss of the balance as the recorded value,
To accept the donation of non-cash assets and the need to pay the income tax, the accounting treatment of accounting in the deferred tax accounting, but the tax authorities require immediate payment.
The difference between the recorded value and the deferred tax, into the capital surplus - to accept the donation of non-cash assets in the accounting, on behalf of the donation of non-cash assets after the disposal of the public surplus to the capital surplus - other public surplus in the accounting, and can be converted to capital
Specifically:
Borrowing: Fixed Assets
Loan cash or silver deposits: used for the installation of the cost
Deferred Tax - Income Tax Payable on Donations
Capital Stock - Stock of Non-Cash Assets Accepted for Donation
How to deal with Fixed Assets after depreciation?
1, after depreciation of fixed assets, if they can still be used, then the net salvage value should continue to be recorded until the time of scrapping, and then make the accounting treatment.
2, fixed assets scrapped when recorded:
(1) the fixed assets from the books out
borrow: fixed assets cleanup (net salvage value)
borrow: accumulated depreciation
credit: fixed assets
(2) carry forward the cleanup of the net loss
borrow: non-operating expenditures
credit: fixed assets Liquidation (net salvage value)
First, transfer the net salvage value to the fixed assets liquidation account, and then proceed down the line, and finally transfer the balance of the fixed assets liquidation account to the non-operating income or non-operating expenditure account.
Whether the binding machine is recorded in fixed assets? Generally included in the fixed assets, then there is a certain value of the amount of the binding machine, then generally into the low-value consumables one-time amortization, so I believe that directly into the administrative expenses of office supplies can be, on fixed assets, then you can understand the specific content of the above, and more financial knowledge, in the daily update of this site.