Answer: Borrow: Business expenses.
Loan: bank deposit (or zero balance account amount)
Borrow: fixed assets
Loan: non-current assets fund-fixed assets
In order to make the assets more real, the fixed assets of institutions need to be depreciated, except cultural relics and exhibits, animals and plants, books and so on.
The depreciation of fixed assets of administrative institutions corresponds to the fund account, and the entries are as follows:
Borrow: non-current assets fund-fixed assets
Credit: accumulated depreciation
Note: Regardless of the residual value of fixed assets in administrative institutions, the average service life method or workload method is generally adopted.
How to confirm and measure the fixed assets of public institutions?
The fixed assets of non-profit organizations in public institutions refer to the assets held by public institutions with a service life exceeding 1 year (excluding 1 year) and a unit value exceeding 1 10,000 yuan (including the unit value of special equipment exceeding10.5 million yuan), which basically maintain the original material form during use.
Confirmation and measurement of fixed assets of public institutions;
1, set the subject of "fixed assets" as required, and the purchased fixed assets shall be accounted for according to the actual paid price;
2. Self-made fixed assets should be accounted for according to the actual expenditure of labor, lining and expenses;
3, renovation and fixed assets according to the renovation and expansion costs minus the renovation and expansion process and increase the original value of the net value calculation; Fixed assets leased by financing shall be accounted for according to the equipment price, transportation and miscellaneous fees and installation fees determined in the agreement;
4. Damaged fixed assets shall be accounted for according to the market value of similar fixed assets or relevant vouchers provided, and the relevant expenses incurred when accepting fixed assets shall be included in the value of fixed assets;
5. Fixed assets with surplus are accounted for at replacement value; Fixed assets that have been put into use but have not been handed over can be recorded according to the estimated value first, and adjusted after the actual cost is determined.