Question 2: How to calculate the depreciation expense of 654.38+10,000 yuan? What is the fixed assets accounting method adopted by your company? The fixed assets of the chief accountant are 3 to 5 years. . This should be calculated according to your accounting method. Is it the average life expectancy method, or the double declining surplus method, or what?
Question 3: How to calculate the equipment price for mechanical depreciation/10 (year) /365 (day) /24 (hour) = equipment depreciation per hour.
Question 4: How to calculate the depreciation expense of machinery production equipment? 1. According to the enterprise income tax law, the depreciation period of fixed assets is:
(1) 20 years for houses and buildings;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture related to production and business activities, 5 years;
(4) Four years for vehicles other than airplanes, trains and ships;
(5) Electronic equipment, 3 years.
Second, the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that:
Article 59 The depreciation of fixed assets calculated by the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the next month when the fixed assets are put into use; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use.
An enterprise shall, according to the nature and use of fixed assets, reasonably determine the estimated net salvage value of fixed assets. Once the estimated net residual value of fixed assets is determined, it shall not be changed.
The new enterprise income tax law no longer stipulates the proportion of the residual value rate of fixed assets, but gives the right to determine the residual value rate of fixed assets to enterprises, but emphasizes a rationality, requiring enterprises to reasonably determine the estimated net residual value of fixed assets in production and operation and the nature and use of fixed assets.
3. Calculate depreciation by the straight-line method, with monthly depreciation = original value *( 1- estimated net salvage value rate)/(estimated depreciation life * 12).
Therefore, the depreciation of mechanical equipment is calculated at 10 year, and the residual rate is calculated at 5%. The formula is:
Monthly depreciation of mechanical equipment = {original value of equipment * (1-5%)}/10 *12.
Question 5: How to calculate the depreciation rate of equipment? Annual depreciation rate of equipment = (original value-residual value)/service life/100* 100%.
Assuming that the residual value rate of equipment is 5% and the service life is 10 year, then
Annual depreciation rate of equipment =100 * (1-5%)/10/100 *100% = 9.5%.
Question 6: How to calculate the mechanical depreciation rate "330000-(330000 * 0.05)"/36 = monthly depreciation.
(330000*0.05)= residual value
net residual value rate
Open classification: net salvage value rate and depreciation period of fixed assets.
I. Provisions on the Residual Value Rate of Fixed Assets
1, domestic enterprises
Article 31 of the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax and its detailed rules for implementation: If the residual value ratio is less than 5% of the original price, it shall be determined by the enterprise itself. According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Follow-up Management of Cancelled Enterprise Income Tax Examination and Approval Projects (Guo Shui Fa [2003] No.70), the proportion of residual value of fixed assets is unified at 5%.
2. foreign-funded enterprises
According to Article 33 of the Detailed Rules for the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises, the residual value rate of fixed assets of enterprises with foreign investment is generally 10%.
Second, the depreciation period of fixed assets
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Pre-tax Deduction Measures for Enterprise Income Tax (Guo Shui Fa [2000] No.84):
Article 25 Unless otherwise specified, the minimum depreciation period of fixed assets is as follows:
(1) 20 years for houses and buildings;
(2) The year of trains, ships, machines, machinery and other production equipment is 10;
(3) Electronic equipment, means of transportation other than trains and ships, and appliances, tools and furniture related to production and operation are five years.
Three, the average life method, also known as the straight-line method, is a method to evenly allocate the depreciation of fixed assets to each period.
1. When the depreciation of fixed assets (single depreciation rate) is calculated separately, the calculation formula is as follows:
Annual depreciation rate =( 1- expected residual rate of net profit)/expected service life × 100%.
Monthly depreciation rate = annual depreciation rate12
Monthly depreciation amount = original price of fixed assets × monthly depreciation rate
2. When using classified depreciation (classified depreciation rate) to calculate the depreciation rate of fixed assets, the calculation formula is as follows:
Annual depreciation of a fixed asset = (original value of a fixed asset-estimated residual value+cleaning cost)/service life of this fixed asset.
Monthly depreciation of a fixed asset = annual depreciation of a fixed asset/12.
Annual depreciation rate of a fixed asset = annual depreciation amount of the fixed asset/original price of the fixed asset × 100%.
It is simple to calculate the depreciation of fixed assets by classified depreciation rate, but its accuracy is not as good as that of single depreciation rate.
Question 7: How to calculate the depreciation expense of fixed assets? Monthly depreciation amount = (original value-residual value)/service life/12.
Monthly depreciation rate = monthly depreciation amount/original value residual rate is generally 5%.
The depreciation period is as follows: fixed assets: accounting can be determined according to the needs of enterprises, and there is no hard and fast rule. However, if the accounting treatment is not carried out according to the provisions of the tax law, it will be more troublesome and time-consuming, so it is generally handled with reference to the provisions of the tax law. Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating depreciation of fixed assets is as follows: (1) 20 years for houses and buildings; (2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year; (3) Appliances, tools and furniture. 5 years related to production and business activities; (4) Four years for vehicles other than airplanes, trains and ships; (five) electronic equipment, for 3 years.
Question 8: How to calculate the depreciation of machinery depends on what depreciation method your company allows.
1. If it is the straight line method, that is, the average life method, it is (500000- net residual value) /5 and then divided by 12 months;
2. Double declining balance method, depreciation rate =2/5* 100%=40%.
Depreciation in the first year: 500,000 * 40% = 200,000.
Depreciation in the second year: 300,000 * 40% =120,000.
Depreciation in the third year: 180000*40%=72000.
The last two years should be replaced by the life expectancy method:
(500000-200000-120000-72000-net residual value) /2=8300
Depreciation in the fourth year: 8300 yuan
Depreciation in the fifth year: 8300.
Then the monthly depreciation can be divided by the annual depreciation amount by 12 months;
3. If it is a comprehensive method for many years,
Example: There is a piece of equipment with an original value of 78,000 yuan and an estimated residual value of 2,000 yuan. It is estimated that it can be used for 4 years, and the annual depreciation is calculated according to the sum of the years.
Total years = 1+2+3+4= 10
The first year = (78000-2000) × (4/10) = 30400.
Second year = (78000-2000) × (3/10) = 22800.
Third year = (78000-2000) × (2/10) =15200.
The fourth year = (78000-2000) × (110) = 7600.
Divide the annual amount by 12 months.
Question 9: Calculation of equipment depreciation 1. Calculate the annual depreciation by the straight-line method.
Annual depreciation =360000×( 1-2%)÷5=70560 yuan.
2. Calculate the depreciation of the third year by the sum of years method.
Depreciation in the third year = 360,000× (1-2% )× 3 ÷15 = 70,560 yuan.
3. Calculate the depreciation amount of the third year by the double declining balance method.
Depreciation in the first year = 360,000× 2 ÷ 5 = 654,380+044,000.
Depreciation in the second year = (360000-144000) × 2 ÷ 5 = 86400 yuan.
Depreciation in the third year = (360000-144000-86400) × 2 ÷ 5 = 51840 yuan.