1, the annual depreciation amount is the amount of depreciation of fixed asset equipment for one year.
2, an enterprise depreciation of fixed assets has a variety of methods, basically that can be divided into two categories, namely, straight-line method and accelerated depreciation method, the enterprise should be based on the fixed assets contained in the expected realization of the economic benefits of the way to choose a different method. Enterprises depreciation method is different, the depreciation amount varies greatly.
Annual depreciation rate = the sum of the number of years remaining to be used / the sum of the number of years of estimated useful life
Monthly depreciation rate = annual depreciation rate ÷ 12
Monthly depreciation = (original value of the fixed asset - estimated net salvage value) x the monthly depreciation rate
Yearly depreciation = Monthly depreciation × 12
Problem 2: Fixed Asset Useful Life 2016 Fixed Asset's Useful life of fixed assets, not accounting law
The useful life of fixed assets, generally based on the provisions of the "Chinese People's Republic of China *** and the implementation of the State Enterprise Income Tax Law Regulations"
Article 36 of the "Enterprise Accounting System" provides that enterprises should be based on the nature of the fixed assets and the way they are consumed, and reasonably determine the estimated useful life of fixed assets.
Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that: "Except as otherwise provided by the competent authorities in charge of finance and taxation of the State Council, the minimum number of years for calculating depreciation of fixed assets shall be as follows:
(a) houses, buildings, 20 years;
(b) airplanes, trains, ships, machinery, machines, and other production equipment, 10 years;
(c) aircraft, trains and ships, machines and other production equipment, 10 years;
(d) buildings and other equipment, 10 years.
(c) apparatus, tools, furniture, etc. related to production and business activities, 5 years;
(d) means of transportation other than airplanes, trains and ships, 4 years;
(e) electronic equipment, 3 years.
The depreciation period determined by the enterprise is equal to or greater than the number of years specified in the tax law, the depreciation expense can be deducted before tax; the depreciation period determined by the enterprise is less than the number of years specified in the tax law, more than the depreciation calculated in accordance with the tax law should be made a tax adjustment.
Question 3: How to calculate the depreciation of fixed assets original price 4800 residual value of 5%. How to calculate the monthly depreciation of the use of 3 years First of all, it depends on the kind of depreciation method you use.
1, the average life method: annual depreciation = (original value - expected net salvage value) / expected life
2, the workload method: the monthly depreciation of a fixed asset = the workload of the fixed asset in the month * unit of workload depreciation
unit of workload depreciation = (original value of the fixed asset - the expected net salvage value) / the total projected workload
3, the double Declining Balance Method: annual depreciation = net fixed assets at the beginning of the period * 2 / the estimated useful life of the last two years changed to the average life method
4, the sum-of-the-years method: annual depreciation = (original value - estimated net salvage value) * the annual depreciation rate
Question 4: The General Principles of Finance provides that machinery and equipment depreciation for how many years? The new income tax law provides. Fixed assets can not be depreciated over a period of less than:
First, buildings and buildings, 20 years;
Second, airplanes, trains and ships, machines and machinery and other production equipment for 10 years;
Third, appliances and tools and furniture (related to production activities) for 5 years;
Fourth, means of transportation other than airplanes, trains and ships for 4 years;
Fifth, electronic equipment for 3 years. .
Question 5: Accounting query: bought a piece of equipment 1 million, 10 years of depreciation, the residual value of 0, 1 year after the market value of such equipment fell to 500,000 10 points If classified as a fixed asset held for sale, it is necessary to adjust its carrying amount in accordance with the fair value of the net amount of deductions for transfer taxes, and the difference is included in the loss on the impairment of assets.
If the fixed asset is not classified as held for sale, it is still measured at historical cost, and the impairment test for the fixed asset needs to be performed on the basis of the present value of future cash flows, independent of the market price.
Question 6: What is the depreciation rate of the equipment?
Ing (a) houses and buildings, 20 years;
(b) aircraft, trains, ships, machines, machinery and other production equipment, 10 years;
(c) appliances, tools, furniture and other equipment related to the production and business activities, 5 years;
(d) equipment, tools and furniture related to the production and business activities, 5 years;
(e) equipment, tools, furniture and other equipment related to the production and business activities, 5 years;
(f) equipment, tools, furniture and other equipment related to the production and business activities, 5 years; <
(d) means of transportation other than airplanes, trains and ships, 4 years;
(e) electronic equipment, 3 years.
The depreciation rate of equipment is calculated according to the depreciable life, and the residual value rate is generally 5%
Question 7: Depreciable life of automobiles? Article 25 of the Measures for Pre-tax Deduction of Enterprise Income Tax Unless otherwise specified, the minimum years for depreciation of fixed assets are as follows:
(a) 20 years for houses and buildings;
(b) 10 years for trains, ships, machinery, machines and other production equipment;
(c) 5 years for electronic equipment and means of transportation other than trains and ships, as well as apparatus, tools, furniture and so on, which are relevant for production and operation;
(d) 5 years for electronic equipment, means of transportation other than trains and ships, as well as apparatus, tools, furniture and so on, which are related for production and operation. apparatus, tools, furniture, etc. for 5 years.
The depreciation method shall be determined by the same enterprise.
Residual value rate: 5% for domestic enterprises and 10% for foreign enterprises
Question 8: What is depreciation and amortization? Definition: The annual share of expenses calculated according to the amount of fixed assets and their depreciable lives.
Depreciation expense - formula
Annual depreciation = original value of fixed assets * (1 - salvage rate) / depreciable life
Amortization expense refers to the amortization of intangible assets and deferred assets over a certain period of time. Also refers to the part of the investment can not form fixed assets
Calculation: amortization expense = fixed price × (1 - fixed asset formation rate)
Question 9: Accounting questions: bought a piece of equipment 1 million, 10 years of depreciation, the residual value of 0, 1 year after the market value of this type of equipment fell to $ 500,000, which the accountant to do How to do Accounting for impairment of fixed assets
Borrowing: loss on impairment of assets 40 (100-100/10*1-50)
Credit: Provision for impairment of fixed assets 40
Question 10: How to calculate the monthly depreciation of fixed assets Enterprises generally use the straight-line method of depreciation
Monthly depreciation = the original value of the fixed assets * (1 - the net salvage rate) / life / 12
which the net salvage rate of 5%, generally. The useful life of fixed assets according to the tax law
(a) houses, buildings for 20 years;
(b) trains, ships, machines, machinery and other production equipment for 10 years;
(c) electronic equipment and means of transportation other than trains and ships, as well as appliances, tools, furniture and other equipment related to production and business for 5 years.