1, prepayment:
borrow: other accounts payable
credit: bank deposits?
2, received fixed assets into the warehouse?
Borrow: fixed assets?
Taxes payable - payable VAT (input tax)
? Credit: other payables
(1) In the day-to-day economic activities of the enterprise, the receipt is used as a proof of the receipt and payment of money, and thus corresponds more to the receipt and payment of money funds, and does not absolutely correspond to the trading Behavior. The purchase of machinery and equipment and engineering materials incurred by the transaction, usually through the "other accounts payable" account for accounting, in order to distinguish from the purchase of production and management of materials paid for.
(2) If it is expected that the purchased fixed assets do not need to be installed or the expected period of installation is relatively short, it can also be transitioned through the "prepayment", that is, when the prepayment is made, debit "prepayment", credit "prepayment", etc., and credit "prepayment". In other words, when making prepayment, debit "Prepayment" and credit "Bank Deposit". When the invoice is received, the equipment that does not need to be installed is debited to "fixed assets", and the equipment that needs to be installed is debited to "construction in progress", and the corresponding credit is credited to the "prepaid accounts" and other subjects.
(3) If the equipment purchased by the enterprise is required to first handle the warehousing procedures, the actual installation and then used, you need to set up a "project materials" account for transition. If the enterprise's own project to purchase large-scale equipment prepayment and the purchase of equipment and materials intended for the renewal and transformation of fixed assets, should also be accounted for through the "project materials" account (under the "prepaid large-scale equipment, "Specialized equipment" and other details), to be transferred to construction in progress when actually used. Payment, debit "project materials - prepaid large equipment," etc., credit "bank deposits", etc.; receive the invoice, debit "project materials - special equipment", etc.
(4) If the enterprise has already put the purchased equipment into use, but has not yet obtained the official invoice, you can take a similar way to recognize fixed assets and depreciation according to the provisions of the tentative accounting. The usual accounting treatment is to debit "fixed assets", credit "prepaid accounts - provisional accounts" and so on. When the invoice is obtained, the relevant accounts will be adjusted according to the actual situation. The following is a summary of the results of the survey.