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 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 4: How to calculate the equipment price for mechanical depreciation/10 (year) /365 (day) /24 (hour) = equipment depreciation per hour.
Question 5: 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 6: 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 7: 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.
Question 8: How to calculate the depreciation expense of industrial equipment? Attention should also be paid to the extraction of equipment depreciation expenses. The rapid depreciation method should be used to extract the depreciation expense of equipment. In the rapid depreciation method, you can choose the sum of years method. The depreciation rate of each year takes the sum of the natural numbers of the service life of equipment n as the denominator and the decreasing number of n as 1 as the numerator. The depreciation period of large construction machinery is generally set at 5 years. The annual depreciation rates are 33%, 27%, 20%, 13% and 7% respectively, and can also be adjusted to 30%, 25%, 20%, 15% and 10%. For traffic vehicles and transport vehicles, due to their high working intensity, fast aging speed and high accident risk, the depreciation period should be short, which can be set at 3 years, and the depreciation rates are 50%, 33%, 17% in turn, and can also be adjusted to 45%, 35% and 20%.
Question 9: How to calculate the depreciation expense of vehicles The tax law has the following provisions on the depreciation period of fixed assets (minimum depreciation period): 20 years for houses and buildings; The production equipment such as trains, ships, machines and machinery is 10 year; Electronic equipment and means of transportation other than trains and ships, as well as appliances, tools and furniture related to production and operation, are five years, and the proportion of residual value is uniformly stipulated as 5% of the original price.
Therefore, according to the tax law, the depreciation period of automobiles is 5 years, and the residual value rate is 5%.
Even for used cars, the depreciation period is 5 years from the date of purchase. For example, the purchase value of a Crown car is RMB 300,000, the depreciation period is 5 years, and the residual value rate is 5%. The residual value of the car = 300,000 yuan * 5% = 1.5 million yuan, the monthly depreciation rate = (300,000 yuan-1.5 million yuan) /60 months = 4,750 yuan, and the depreciation expense = 4,750 yuan *36 months =1.
Question 10: There are generally four methods to calculate the depreciation of equipment: 1, monthly depreciation based on the average method of fixed assets = (original value of fixed assets-estimated net salvage value)/estimated service life/122, monthly depreciation based on workload = monthly workload * depreciation based on unit workload = original price of fixed assets * (/kloc-) Monthly depreciation amount of double declining balance method = (original price of fixed assets-accumulated depreciation) * monthly depreciation rate = 2/ estimated service life/12 Within two years before the expiration of fixed assets, the balance after deducting the estimated net salvage value from the net value of fixed assets will be amortized evenly. 4. Sum of years method Monthly depreciation amount = (original value of fixed assets-estimated net salvage value) * Monthly depreciation rate = acceptable service life/sum of estimated service life/12 Different depreciation methods of fixed assets will affect their depreciation expenses in different periods, and once determined, they shall not be changed at will.