Borrow: administrative expenses - depreciation expense (according to the department to which the expenses belong to the relevant accounts)
Loan: accumulated depreciation
2, the enterprise carried forward to the end of the period of the current year's profit:
Borrow: the current year's profit
Loan: the current year's profit
Loan: the current year's profit
Accounting for depreciation of equipment during the epidemic and depreciation of equipment p>credit: administrative expenses - depreciation (according to the department to which the expenses belong to the relevant accounts)
During the epidemic period of the enterprise's equipment depreciation and at the end of the period to carry forward the profit of the current year, you can through the "administrative expenses" account and the "accumulated depreciation" account. "Accumulated depreciation" and other subjects. Which "administrative expenses" account for the organization and management of the enterprise production and management of management expenses incurred; "accumulated depreciation" account for accounting for the accumulated depreciation of fixed assets.