A.Fixed assets are categorized as liabilities which?
Fixed assets do not contain liabilities, fixed assets belong to the asset class of subjects. Assets are resources that are formed from past business transactions or events, owned or controlled by the enterprise, and are expected to bring economic benefits to the enterprise. Assets are anything of commercial or exchange value owned by any company, organization or individual. Fixed assets are in the nature of assets. A liability is a present obligation formed by a past transaction or event that is expected to result in an outflow of economic benefits from the enterprise. Liabilities are essentially economic obligations that must be repaid after a certain period of time, and their repayment period or specific amount in their occurrence or establishment has been stipulated by the contract, regulations and constraints, is an obligation that the enterprise must fulfill. So fixed assets do not contain liabilities.Two,Fixed assets include what content?
The eight categories of fixed assets include: 1, houses and buildings, refers to the property rights belonging to the enterprise all houses and buildings. 2, general office equipment, refers to the common office and business equipment. 3, special equipment, refers to all the equipment belonging to the enterprise 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 the books of professional libraries, cultural centers and business books of the unit. 6, transportation equipment, refers to a variety of transportation tools used in the logistics sector. 7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment. 8, other fixed assets, refers to the above categories are not included in the fixed assets. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided and increased categories.Three,Fixed asset recording standards is how?
From the accounting point of view, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets donated. 1. Purchased fixed assets are recorded according to the actual purchase price paid or the original book value of the unit sold (net of the original installation costs), packaging costs, transportation and installation costs. 2. Self-constructed fixed assets, according to the construction process of the actual expenditure incurred in all accounts. Fixed assets transferred from other units of investment, according to the evaluation of the price recognized or agreed in the contract or agreement is recorded. 3, fixed assets under finance lease, according to the lease agreement to determine the purchase price of equipment, transportation costs, insurance, installation and commissioning costs and other expenditures. 4, in the original fixed assets on the basis of alteration, expansion of fixed assets, take the original fixed assets book value, minus the alteration, expansion process occurs in the realization of income, plus due to the alteration, expansion and increase in expenditures are recorded. 5, accept the donation of fixed assets should be in accordance with the market price of similar assets or relevant documents to determine the value of fixed assets. Acceptance of the donation of fixed assets, the costs incurred should be included in the value of fixed assets. The inventory of fixed assets, according to the full replacement value of the book. 6, fixed assets refers to the enterprise for the production of products, the provision of services, rental or business management and held, the use of more than 12 months, the value of a certain standard of non-monetary assets, including houses, buildings, machinery, machinery, means of transportation, and other production and business activities related to equipment, appliances, tools and so on. 7, fixed assets are the means of labor, but also the main assets on which the enterprise depends for production and operation. The above is organized by me for you fixed assets include liabilities. The latest provisions of the fixed asset standard canceled the asset value of more than 2,000 yuan of restrictions, which is mainly to take into account the changes with the current accounting standards in order to facilitate the unity of business accounting and taxation.