For example, your company's computers, desks, cars, plants, production equipment, etc. are all fixed assets of your company.
Question 2: Fixed assets, including those related to the production and operation of appliances, tools, furniture, etc. These include what, molds, look at the time of use, if it can be used for more than 3 years, you can also do fixed asset management.
If it is a short period of time, and frequent replacement, then do not do fixed asset management.
Question 3: What is the nature of use of fixed assets? Article 57 of the Implementing Rules of the Income Tax Law: Fixed assets are non-monetary assets held by an enterprise for the production of products, the provision of services, leasing or business management, the use of more than 12 months, including houses, buildings, machinery, machinery, means of transportation, and other equipment, appliances, tools, etc. related to production and business activities.
Based on the above definition, the nature of fixed assets and classification of fixed assets can be known.
Question 4: What is included in the eight categories of fixed assets The logistics department of the enterprise can be based on the specific circumstances of the system, specify the catalog of various types of fixed assets. Generally speaking, fixed assets can be divided into the following eight categories: Editor's Pick: Fixed Asset Inventory Method
First, houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all the houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, tank farms, archives, rooms, boiler rooms, chimneys, water towers, wells, fences and their ancillary water, electricity, gas, and so on. and its affiliated facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, property rights are the enterprise.
Second, the general office equipment
General office equipment, refers to the enterprise commonly used office and business equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, by the clothing utensils, drinking utensils, cooking utensils, decorations, etc. are also included in the general equipment category.
Third, special equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there is a special tool for a particular job, etc., should be listed as special equipment.
Fourth, cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of various cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, souvenir items. Some of the enterprise logistics department has an exhibition room, showroom, where the above items also belong to cultural relics and exhibits.
V. Books
Books, refers to professional libraries, cultural centers of books and units of business books. Enterprise internal library, archives of all kinds of books, including political, business, literature and art books, are state property.
Sixth, transportation equipment
Transportation equipment, refers to the logistics sector to use a variety of transportation tools, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, board trucks, bicycles and scooters.
VII, machinery and equipment
Machinery and equipment, mainly used for their own maintenance of the enterprise logistics department of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment. Some of the subsidiary production enterprise machinery, tools and equipment should also be included.
Eight, other fixed assets
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.
Question 5: fixed assets in other equipment is what Fixed assets refers to the enterprise for the production of products, the provision of labor services, rental or operation of Dingli and held, the use of more than 12 months, the value of non-monetary assets up to a certain standard, including buildings, buildings, machinery, machinery, means of transport, and other equipment, appliances, tools and other equipment related to the production and operation activities. Fixed assets are the means of labor of the enterprise and the main assets on which the enterprise relies for production and operation. From the accounting point of view, fixed assets are generally divided into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets under donations and so on.
Generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
① Houses and buildings:
Houses and buildings, refers to the property rights belonging to the enterprise all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and its affiliated water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, property rights are corporate.
② General office equipment:
General office equipment, refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, being clothing utensils, drinking utensils cookware, decorations, etc. are also listed within the general equipment category.
③ Specialized equipment:
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, etc., should be classified as special equipment.
④ cultural relics and displays:
Cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, souvenir items and so on. Some enterprises have exhibition rooms and showrooms within their logistic departments, and any of the above items also belong to cultural relics and exhibits.
⑤ Books:
Books, refers to the books of professional libraries, cultural centers and business books of the unit. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.
⑥ Transportation equipment:
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
⑦ Machinery and equipment:
Machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc., used by the logistic department of the enterprise for its own maintenance, as well as counting instruments, testing instruments, and medical equipment of hospitals. Some of the subsidiary productive enterprises machinery, tools and equipment should also be included.
⑧ other fixed assets:
Other fixed assets, refers to the above categories are not included in the fixed assets. The competent authority can be appropriately divided according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the types.
Question 6: What is the meaning of fixed assets The concept of fixed assets
Fixed assets, refers to the use of more than one year of the term of the house, buildings, machinery, machinery, means of transportation, and other production, business-related equipment, appliances, tools and so on. Items that do not belong to the production and operation of the main equipment, the unit value of more than 2,000 yuan, and the period of use of more than two years, should also be treated as fixed assets.
(From Article 29 of the Implementing Rules of the Provisional Regulations on Enterprise Income Tax of the People's Republic of China*** and the People's Republic of China)
Question 7: How to distinguish between (machinery and other production equipment) and (apparatus and tools related to production and operation) fixed assets in accounting Machinery and other production equipment, the minimum depreciation period for such fixed assets is 10 years
Machines, machinery and other production equipment, including all kinds of machines, machinery, units, production lines and their supporting equipment, all kinds of power, transportation and conduction equipment, etc.
Preferred production can be made of machinery and equipment, office equipment and vehicles and what can be put in another, for those Moling two can, you can ask the leadership of the unit, tax avoidance on the depreciation time to make it shorter, to profit bullish on the depreciation of the longer
Apparatus and tools related to the production and business activities:
According to the Ministry of Finance, Department of Taxation, the State Administration of Taxation, Department of Income Taxation, State Council Legislative Affairs Office of the Department of Finance and Finance Division of the "Interpretation of the Regulations for the Implementation of the Enterprise Income Tax Law and Practical Guide," the explanation, with the production and business activities related to appliances, tools, furniture, etc., the minimum depreciable life of 5 years: such fixed assets, in addition to machinery, machines and other production equipment, but related to the production and business activities, i.e., not a direct means of production, but in the production and business process to play an auxiliary role in the appliances, tools, furniture, etc., which have a relatively short useful life and whose minimum depreciable life is 5 years.
Question 8: What are the eight categories of fixed assets include The logistics department of the enterprise can be based on the specific circumstances of the system, the specific provisions of various types of fixed assets catalog. Generally speaking, fixed assets can be divided into the following eight categories: Editor's Choice: Fixed Assets Inventory Methods I. Houses and buildings, houses and buildings, refers to the property rights belonging to the enterprise's all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, tanks, archives, activity rooms, boiler houses, chimneys, water towers, wells, fences, etc., and their affiliated water, electricity, gas, heating, sanitary facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, property rights are the enterprise. Second, the general office equipment general office equipment, refers to the enterprise commonly used office and business equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, by the clothing utensils, drinking utensils, cooking utensils, decorations, etc. are also included in the general equipment category. Third, the special equipment special equipment, refers to all the enterprises belonging to the equipment used specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular task, they should be classified as specialized equipment. Fourth, cultural relics and artifacts on display and artifacts on display, refers to museums, exhibition halls and other cultural institutions of various cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, souvenirs. Some of the enterprise logistics department has an exhibition room, showroom, where the above items also belong to the cultural relics and exhibits. Fifth, books, books, refers to professional libraries, cultural centers of books and units of business books. Enterprise internal library, archives of all kinds of books, including political, business, literature and art books, are state property. Sixth, transportation equipment, transportation equipment, refers to the logistics sector to use a variety of transportation tools, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, board trucks, bicycles and wheelbarrows and so on. Seventh, machinery and equipment machinery and equipment, mainly for their own maintenance of the enterprise logistics department of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment. Some of the subsidiary production enterprise machinery, tools and equipment should also be included. Eight, other fixed assets 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.
Question 9: What belongs to the fixed assets, means of transportation called this question is not very scientific, more scientific question is what is included in the accounting for fixed assets.
The specific content of the division from different perspectives:
First, fixed assets can be categorized according to their economic use, use, ownership, physical form and duration of use.
According to the economic use of production and operation and non-production two categories of fixed assets for production and operation refers to the direct service in the whole process of production and operation of fixed assets, such as plant, machinery and equipment, warehouses, sales sites, transportation vehicles and so on. Fixed assets for non-production refers to fixed assets that do not directly serve the production and operation, but are designed to meet the needs of employees' material culture and living welfare, such as staff dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries and other aspects of scientific research and other use of housing, equipment and other fixed assets.
According to the use of the situation is divided into the use, not used, do not need to use three categories of fixed assets in use refers to the enterprise is using a variety of fixed assets, including seasonal and major repairs and other reasons for the temporary suspension of use as well as stored in the use of the department in order to replace the use of machinery and equipment. Unused fixed assets refer to new fixed assets that have not yet been put into use and fixed assets that have been approved to be discontinued. Fixed assets not in use refers to the enterprise does not need to use, ready to dispose of fixed assets.
According to the ownership of property rights is divided into own, receive investment and lease three categories of own assets refers to the enterprise has ownership of a variety of fixed assets. Tenant fixed assets refers to the fixed assets leased from outside the enterprise, tenant fixed assets can be divided into operating lease assets and financial lease fixed assets, operating lease assets do not belong to the lessee's ownership, and financial lease fixed assets, after the expiration of the ownership of the lessee, the lessee can be regarded as its own assets for management, to be depreciated.
According to the physical form is divided into housing and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment five categories 5. According to the minimum period of use of fixed assets is divided into 5 years, 10 years, 20 years, the minimum period of use of 5 years, such as electronic equipment and trains, ships, means of transportation other than, as well as production and operation of the appliances, tools, furniture and other fixed assets; the minimum period of use of 10 years. such as trains, ships, machines, machinery and other production equipment; the minimum period of 20 years such as houses, buildings and other fixed assets. Enterprises in the shortest period of use of fixed assets classification, can not be different years of use of fixed assets into a class, so as not to affect the correctness of the depreciation of fixed assets.
Second, generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
Houses and buildings houses and buildings, refers to the property rights belonging to the enterprise all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their affiliated water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights are the enterprise.
General office equipment general office equipment, refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, being clothing utensils, drinking utensils cookware, decorations, etc. are also listed within the general equipment category.
Specialized equipment special equipment, refers to all enterprises belonging to the equipment used exclusively for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, they should be listed as special equipment.
Cultural relics and displays cultural relics and displays, refers to museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, souvenir items. Some enterprise logistics department has an exhibition room, showroom, where the above items also belong to cultural relics and exhibits.
Books books, refers to professional libraries, cultural centers of books and units of business books. All kinds of books, including political, business, literary and artistic books, in the library and archives within the enterprise are state property.
Transportation equipmentTransportation equipment refers to all kinds of transportation tools used in the logistics sector, including cars, jeeps, motorcycles, vans, buses, boats, transport cars, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
Machinery and equipment machinery and equipment, mainly the enterprise logistics department for their own maintenance of machine tools, power machines, tools, etc. and spare ...... >>