5 thoughts on “atlanta wholesale biker jewelry What are the fixed assets?”
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fashion jewelry at wholesale prices The eight categories of fixed assets include: 1, houses and buildings, referring to all houses and buildings that belong to the enterprise. 2, general office equipment refers to the office and affairs equipment commonly used by enterprises. 3, dedicated equipment refers to all the equipment that belongs to the enterprise specially used for a certain job. 4, cultural relics and display products refer to various cultural relics and display products of cultural institutions such as museums, exhibition halls. 5, books refer to the business books of professional libraries and cultural museums. 6. Transportation equipment refers to various transportation tools used by the logistics department. 7, machinery and equipment, mainly the corporate logistics department for self -maintenance machine tools, power machines, tools, etc., and spare generators, as well as medical equipment and equipment for testing instruments, testing instruments and hospitals. 8. Other fixed assets refer to the above -mentioned types of fixed assets that are not included. The competent authority can be properly divided according to the specific situation, or the above types can be appropriately classified to increase the type.
The fixed funds as the currency performance of fixed assets, and there are also the following characteristics: 1, the cycle period of fixed funds is relatively long, it does not depend on it depends on it. The production cycle of the product depends on the use of fixed assets. 2. The value compensation and physical update of fixed funds are carried out separately. The former is gradually completed with depreciation of fixed assets. of. 3. When purchasing and building fixed assets, a considerable amount of money is required. This investment is one -time, but the recovery of investment is performed through fixed asset depreciation stages.
connections from hallmark stainless steel fine jewelry wholesale Fixed assets refer to non -monetary assets that are held for production products, providing labor services, rental, or operating management for more than 12 months. Transportation tools and other equipment, appliances, tools, etc. related to production and operation activities. Eight categories of fixed assets: 1, houses and buildings Houses and buildings refer to all houses and buildings that belong to the enterprise. includes: office, venue, dormitory, cafeteria, garage, warehouse, oil depot, archives, activity room, boiler room, chimney, water tower, water well, wall, etc. Wait for facilities. Note: A subsidiary enterprises, such as guest houses, hotels, teams, hospitals, kindergartens, shops and other houses and buildings, their property rights are enterprises. 2, general office equipment general office equipment refers to the equipment and affairs of the enterprise. includes: desks, chairs, stools, cabinets, racks, sofas, heating and cooling equipment, conference room equipment, furniture and utensils, etc. Note: General equipment belongs to general, and is also listed as general equipment categories by clothing, drinking utensils, decorations, etc. 3, dedicated equipment Special equipment refers to all the equipment that belongs to the enterprise specially used for a certain job. In includes: sports activity equipment, recording and video equipment, screening camera equipment, typing electrical equipment, telephone telegraph communication equipment, stage and lighting equipment, special equipment for archives, and office modern micro -computer equipment. Note: All tools and equipment for a certain job, etc., should be listed as dedicated equipment. 4, cultural relics and display cultural relics and display products refer to various cultural relics and display products of cultural institutions such as museums, exhibition halls. includes: antiques, calligraphy and painting, commemorative items, etc. Note: There are exhibition rooms and display rooms inside some corporate logistics departments. Anyone who has the above items also belongs to cultural relics and display products. 5, library books refer to business books and units of professional libraries and cultural museums. includes all kinds of books in the books and data rooms and archives internally. 6. Transportation equipment The transportation equipment refers to various transportation tools used by the logistics department. includes: cars, jeep, motorcycles, van, passenger cars, ships, ships, transport cars, three -wheeled trucks, human trailers, board cars, bicycles and small wheels. 7. Machinery and equipment Machinery and equipment refers to the various mechanical tools used by the corporate logistics department for their own maintenance. includes: machine tools, power machines, tools, and spare generators used for their own maintenance, as well as medical device and equipment for measuring instruments, testing instruments and hospitals. Note: The machinery, tools and equipment of some affiliated enterprises should also be included. 8. Other fixed assets It other fixed assets refers to the above -mentioned types of fixed assets that are not included. Note: The competent authority can be appropriately divided according to the specific situation, or the above types can be appropriately classified to increase the type.
gold jewelry wholesale near me Pay content for time limit to check for freenAnswer Hello, public welfare assets include: government departments, such as science, education, education, environmental protection, radio and television, administrative justice, etc. provided by government departments, such as science and education, sports, and environmental protection. The purpose of project assets, most of these assets are in non -production and operation areas. For example, urban infrastructure roads, strong weak power pipelines, free parking lots.
sorosky crystal jewelry wholesale Labor data that belongs to the product production process to change or affect labor objects is a physical form of fixed capital. Fixed assets can play a long -term role in the production process and maintain the original physical form for a long time, but its value has gradually transferred to the cost of product costs with the production and operation activities of the enterprise, and it constitutes a part of the product value. According to important principles, a enterprise divides the labor data according to the useful life and original value to divide fixed assets and low -value consumables. For labor data with large original values and long useful life, calculate according to fixed assets; for labor data with small original values and shorter service life, calculate according to low -value and easy consumables. In China's accounting system, fixed assets usually refer to houses, buildings, machinery, machinery, transportation tools, and other equipment, appliances and tools related to production and operations with more than one year of use. In from the perspective of accounting, fixed assets are generally divided into fixed assets, non -production assets, rented fixed assets, unused fixed assets, no need to use fixed assets, fixed assets of financial leasing, receiving donations, receiving donations Fixed assets, etc. The value of fixed assets is gradually transferred to new products based on its own wear degree. Its wear is divided into two cases: metaphysics and intangible wear; fixed assets are transferred to the product due to loss during use. A compensation method of the value of the value of the go is called depreciation. The depreciation calculation method mainly includes the average years, the workload method, and the total number of years; Update; in addition, there is the maintenance and repair of fixed assets. The perspective of purchasing fixed assets from the value -added tax deduction tax, fixed assets refers to: 1. Machinery, machinery, transportation tools with a period of use of more than one year, and other production -related -related products related to production Equipment, tools, appliances; 2. The unit value of more than 2,000 yuan, and the use of the service life of more than 2 years is not belonging to the main equipment in production and operation. (In 2007, the value restriction of the new accounting standard for fixed assets was canceled. As long as the company believes that it is possible and the service life is greater than that of a accounting year, it can be identified as fixed assets. The regulations are small in terms of the specifications in the "Enterprise Accounting Guidelines", and it does not include real estate such as houses and buildings, because sales of houses and buildings pay operating taxes and do not pay VAT. The business printing library "English -Chinese Securities Investment Dictionary" explained: fixed assets fixed asset. name. Common plural. The company's tangible assets with a long life cycle are fixed assets, such as factories and machines. These assets usually cannot be transformed into cash immediately, but the company can extract depreciation every year in accordance with accounting and tax regulations. [Edit this paragraph] Confirmation of fixed assets Fixed assets refer to tangible assets with the following characteristics at the same time 1. r holding labor rent or management of production products 2. The service life exceeds one accounting year The fixed assets can be confirmed at the same time to meet the following conditions: 1. The economic benefits related to the fixed assets are likely to flow into enterprises 2. Fixed fixed. The cost of assets can reliably measure The components of fixed assets have different service life or provide economic benefits to enterprises in different ways. If different depreciation rates or depreciation methods should be applied, each component shall be recognized as single fixed fixed fixed fixation, respectively. assets. [Edit this paragraph] The initial measurement of fixed assets (1) The principle of initial measurement of fixed assets The fixed assets should be initially measured at the cost. The cost of fixed assets refers to all reasonable and necessary expenditures that occur in a certain fixed assets that have been purchased and built in a predetermined state. These expenditures include direct price, miscellaneous fees, packaging fees, and installation costs, etc., also include indirect occurrence, such as borrowing interest, foreign currency loan conversion difference, and other indirect expenses that should be shaped. For specific fixed assets of special industries, the cost of discarding should also be considered when determining its initial account cost. The cost of abandonment usually refers to the obligations such as abandonment and recovery environmental obligations such as environmental protection and ecological recovery, such as national laws and administrative regulations, and international conventions. For specific fixed assets of these special industries, enterprises shall be included in the relevant fixed asset costs according to the present value of abandoned expenses. Petroleum -natural gas mining enterprises shall be included in the cost of related oil and gas assets according to the current value of the abandonment expenses of oil and gas assets. In the service life of fixed assets or oil and gas assets, the interest cost determined by the estimated liabilities and the actual interest rate calculation shall be included in the financial expenses at the time of occurrence. The scrap and cleaning costs of fixed assets of general industrial and commercial enterprises do not belong to the cost of abandonment. They should be treated as fixed asset disposal expenses at the time of incurred. (2) The initial measurement of obtaining fixed assets in different ways 1. Fixed assets for outsourcing Cocated the cost of foreign purchase of fixed assets, including purchase price, related taxes and fees ① ,,, The transportation costs, loading and unloading fees, installation fees and professional service fees that can be attributed to the asset before the predetermined state can be reached. Fixed assets for outsourcing are divided into two types: fixed assets that do not need to be installed and fixed assets that need to be installed. To purchase a number of fixed assets without a separate price, the total cost shall be allocated according to the fair value ratio of various fixed assets to determine the cost of various fixed assets. The price of fixed assets exceeding normal credit conditions is delayed payment. In essence, the cost of fixed assets is determined based on the current value of the purchase price. The difference between the actual payment price and the present value of the purchase price shall be used to amortize the actual interest rate method during the credit period. In addition to meeting the capitalization conditions of the loan fee, the amount of amortization shall be included in the cost of fixed assets. During the period, it was confirmed as financial expenses and included in the current profit and loss. 2. Construction of fixed assets The fixed assets built by themselves, and the necessary expenditures incurred before the asset reaches the predetermined state as the value of the reserved state as the value of the account. Among them, "the necessary expenditure incurred before reaching the predetermined state", including the cost of engineering material costs, labor costs, relevant taxes and fees paid, the cost of borrowing that should be paid, and indirect expenses that should be shared. In order to build a variety of supplies under construction, enterprises should be paid according to the actual purchase price, value -added tax, transportation costs, insurance premiums and other related taxes, as actual costs, and conduct detailed calculations according to the types of various special materials. The borrowing fee of the cost of fixed assets shall be handled in accordance with the relevant provisions of the "Chapter 14 of the Borrowing fee" in this book. The company's own construction of fixed assets includes two ways: self -construction and packaging construction. (1) For various materials prepared by enterprises in construction, enterprises shall be based on the actual payment of the purchase price, the value -added tax amount that cannot be deducted, the transportation fee, insurance fee and other related taxes. The types of various special materials are calculated in detail. The remaining engineering materials after the project, such as the inventory material for the company, and the inventory material of the enterprise according to its actual cost or planning cost. If there is a deductable value -added tax input tax, the actual cost or planning cost of the value -added tax will be transferred to the company's inventory materials according to the actual cost or planning cost of the value -added tax. The engineering supplies that are profitable, discluded, scrapped, and damaged, subtract the difference after the insurance company, and the compensation part of the loses. The completion of the current period is included in the current out -of -business income and expenditure. (2) The project under construction shall determine the cost of the project in accordance with the actual expenditure and calculate separately. First, the self -operated project of the enterprise shall be measured according to the direct materials, the direct manual, and the direct mechanical construction fee; the enterprise that uses the package project method will be measured according to the paid project price. Equipment installation engineering, determine the cost of the project according to the value of the device, engineering installation costs, and expenditure incurred in project trial operation. Secondly, the net expenditure occurred by the project before reaching the predetermined usage state. Enterprise construction projects under construction projects that can be used before reaching the predetermined state, which can be sold in the process of trial -based on trial -up, which can be sold in the outside world. The cost of the project is included in the cost of construction, sales or converted into inventory goods, and when it is sold, sales or converted into inventory goods. According to its actual sales income or expected prices, the cost of project costs. In third, a single or unit project under construction under construction is scrapped or damaged to minus the net loss after the value of the residual material and the loss of people or the insurance company. The construction cost of construction; if the engineering project has reached the scheduled useful state, it belongs to the management expenses during the preparation period. If it does not belong to the preparation period, it is included in off -business expenditure. If it is scrapped or damaged for non -normal reasons, or all the projects under construction are scrapped or damaged, the net loss should be directly included in the current out -of -business expenditure. Fourth, the fixed assets built have reached the scheduled useful state, but if the final accounts have not yet been completed, it shall be based on the date when the predetermined state can be reached. The value is transferred to fixed assets, and fixed asset depreciation is provided in accordance with the relevant provisions of fixed asset depreciation. After the final accounts are completed, adjust the final accounts. 3. The rented fixed assets The financing lease refers to the leasing of all risks and remuneration related to asset ownership. Its ownership may eventually transfer or not. Under the method of financial leasing, the lessee should start the lease starting daily for the fair value and the lowest lease payment amount to the current value of the lease on the day of the lease. The value of long -term payment of payment is used as the difference in financing expenses that have not been confirmed. 4. The fixed assets obtained by other methods (1) The cost of investors' investment in fixed assets shall be determined in accordance with the value stipulated in the investment contract or agreement, except for the unfair value of the contract or agreement. (2) The cost of fixed assets obtained by non -monetary asset exchange and debt reorganization shall be based on "Chapter 8 non -monetary asset exchange", "Chapter 11 debt debts", respectively The relevant provisions of the reorganization "determined. [Edit this paragraph] The follow -up measurement of fixed assets 1. Fixed asset depreciation method The enterprise shall reasonably select fixed asset depreciation methods according to the expected implementation method related to fixed assets. The depreciation method that can be selected includes the average period of life, workload method, double balance decreased method and total number of years. Once the depreciation method of fixed assets is determined, it must not be changed at will. The fixed assets shall be filed for depreciation on a monthly basis, and the cost of related assets shall be included in the cost of the relevant assets or the current profit and loss. The fixed assets that increased in the month, depreciated from the month, and depreciated from next month. The fixed assets that were reduced in the month will still be filed for depreciation that month, and depreciation is stopped from next month. After the fixed assets are depreciated, they will no longer withdraw depreciation regardless of whether they can continue to be used; fixed assets scrapped in advance will no longer make up for depreciation. The enterprises should be at least ending each year, and review the service life, expected net residual value and depreciation method of fixed assets. If the life expectancy is expected to be different from the original estimate, the service life of fixed assets shall be adjusted. If the expected number of net residues is expected to be different from the original estimate, the expected net residual value shall be adjusted. If there is a significant change in the implementation of economic interests related to fixed assets, fixed asset depreciation methods shall be changed. The change of the service life of fixed assets, the estimated net residual value and depreciation method shall be changed as an estimated change. The average method of the age , also known as the straight line method, refers to a method that should be balanced to the depreciation amount of fixed assets to a method of use in a fixed assets. The amount is equal. The calculation formula is as follows: years of depreciation rate = (1-expected net residual value rate) ÷ expected service life (year) × 100% month depreciation rate = annual depreciation rate ÷ 12 r ÷ 12 r ÷ 12 r ÷ 12 Monthly depreciation amount = the original price of fixed assets × monthly depreciation rate Plord workload is a method of calculating the depreciation amount of each period based on the actual workload. The calculation formula is as follows: The depreciation amount of the unit workload = the original price of fixed assets x (1-expected net residual value)/expected total workload The workload of the workload of the month of the month of the units of the X -unit 2. The follow -up expenditure of fixed assets The subsequent expenditure of fixed assets refers to the update and renovation expenditure of fixed assets during the use process. The subsequent expenditures such as update and transformation related to fixed assets meet the conditions for confirmation of fixed assets, shall be included in the cost of fixed assets, and the book value of the replacement part shall be deducted. The capitalized follow -up expenditure that occurs in fixed assets is calculated through the "construction project" subject. When the subsequent expenditure of fixed assets is completed and reached the predetermined usable state, it will be converted from underwriting projects to fixed assets, and depreciation will be provided according to the re -determined service life, expected net residual values and depreciation methods. The subsequent expenses such as repair costs related to fixed assets do not meet the conditions for confirmation of fixed assets, shall be included in the current management costs or sales expenses according to different situations. [Edit this paragraph] Fixed asset disposal The fixed asset disposal, including the sale, transfer, scrap and damage of fixed assets, foreign investment, non -monetary asset exchange, debt restructuring, etc. . The condition of the termination of the fixed asset termination If fixed assets to meet one of the following conditions, the confirmation shall be terminated: (1) The fixed asset is in the disposal state; (2 (2 (2 ) The fixed assets are expected to fail to generate economic benefits through use or disposal. . The treatment of fixed asset disposal (1) Enterprise holding fixed assets for sale shall adjust its expected net residual value. (2) The company's sale, transfer, scrapped fixed assets or the damage of fixed assets shall be calculated after deducting the amount of income and the amount after the amount of taxes and related taxes. The book value of fixed assets is the amount of fixed asset cost deducting cumulative depreciation and cumulative impairment preparation. (3) If the subsequent expenditure of fixed assets incurred in the enterprise is included in the cost of fixed assets, it shall terminate the book value of the replacement part. The method for depreciation of fixed assets The enterprise shall choose depreciation methods according to the expected implementation method of fixed assets. The depreciation methods that can be selected mainly include the average method, the workload method, the double balance decrease, and the total number of years. Once the depreciation method is determined, it must not be changed at will. If you need to change, you should explain in the note of the accounting statement. is to reflect the principle of consistentness. The fixed asset depreciation method cannot be modified in each depreciation method within one year. When the month is not less than the expected monthly use month, depreciation will not be performed. The increase in fixed assets in this period will not be filed for depreciation in the current period. The depreciation of the decrease in the current period is to meet the principle of comparability. Intial depreciation method Introduction The average annual depreciation method 1 Monthly depreciation rate = (1 -residual value rate) ÷ monthly use month × Original value = (original value -residual value) ÷ expected month . Residual value = original value × residual value can be seen that the average annotation method is related to three parameters: Original value , Residual value (or residual value), expected monthly use. The how much depreciation has nothing to do with "cumulative depreciation" and "the month (the monthly month is less than the expected month)". Muctional depreciation method 2 Monthly depreciation amount = (original value -residual value -cumulative depreciation) ÷ (expected month -the monthly month) Original value -residual value) = [1 -cumulative depreciation ÷ (original value -residual value)] ÷ (expected month -already mentioned month) R n The original value, cumulative depreciation, residual value, expected monthly use, and a total of five parameters have been mentioned. If the cumulative depreciation is 0, the monthly depreciation amount of the two depreciation methods is the same, but the monthly depreciation rate is different. The total number of years of number of years The total number of years is to use the net value of fixed assets to subtract the net value after the residual value is multiplied by a decreasing score year -on -year depreciation amount. The calculation formula is as follows: years of depreciation rate = (depreciation years -the number of years of use) ÷ [depreciation period × (depreciation years 1) ÷ 2] monthly depreciation rate = The annual depreciation rate ÷ 12 month depreciation amount = (the original value of fixed assets -expected net residual value) × monthly depreciation rate double the balance decrease method In the case of the residual value of fixed assets, the depreciation method is calculated according to the double -line depreciation rate and the net value of fixed assets. The calculation formula is as follows: years of depreciation rate = 2 ÷ depreciation years Monthly depreciation rate = annual depreciation rate ÷ 12 Monthly depreciation amount = fixed asset book net value × monthly depreciation rate. The adoption of this method should deduct the net asset value of fixed assets after the expected net residual value within two years before the expiration of its fixed asset depreciation period. The workload method The workload method is a method of ordering the depreciation amount according to the actual workload. The calculation formula is as follows: The depreciation amount of each workload = (Original value of fixed assets -expected net colonization) ÷ The total workload specified in the regulations On a fixed asset monthly depreciation amount = the monthly workload of the fixed assets Eur [Edit this paragraph] The National Development and Reform Commission emphasizes that the investment in fixed assets is growing excessively The important tasks that must take over the rapid growth of investment and optimize the investment structure as a macro -control. The article pointed out that since this year, China's economic operation has been relatively stable, maintaining a good development trend. Fixed asset investment has played an important role in economic growth, but there are also issues that are worthy of high attention. Practice has proved that promoting the stable and rapid economic development must maintain a moderate investment scale and reasonable investment structure. However, if the scale of investment is too large, the growth rate is too fast, and the structure is unreasonable, the economic operation will be tight, the pressure of resources and the environment will increase, and it will affect the sustainable and rapid growth of the national economy. The article said that in recent years, China's fixed asset investment has increased. This is the result of the new stage of national economic and social development, the upgrading of consumption structure has driven the industrial structure upgrade, industrialization and urbanization. It has certain objective rationality and inevitability. However, we must also see that since this year, fixed asset investment has grown too fast, the number of new projects has a large number and large scale, and the structural contradictions are still prominent, and the pressure on investment rebound has increased. In investment growth, the investment in fixed assets of the whole society was 4237.1 billion yuan in the first half of the year, an increase of 29.8 %, an increase of 4.4 percentage points from the same period last year. Among them, urban investment was 3636.8 billion yuan, an increase of 31.3 %, an increase of 4.2 percentage points year -on -year. From the perspective of new projects, nearly 100,000 new projects starting projects in the first half of the year, an increase of 18,000 year -on -year; the total investment of newly started projects increased by 22.2 % year -on -year. Among them, 8 provinces (autonomous regions and municipalities) have a total investment of newly started projects by more than 50 %. From the perspective of the industry structure, the growth rate of investment in some industries has accelerated. For example, in the first half of the year, the investment industry investment increased by 40.6 %, and the investment in transportation equipment manufacturing industries such as automobiles increased by 44.5 %, and the growth rate was faster than the first quarter. Some new projects do not meet the national industry planning and industrial policies, and the phenomenon of convergence of product structure is obvious. The article pointed out that it should be soberly seen that although current investment is too fast, although China is related to the development stage of accelerating industrialization and urbanization, it is mainly due to the fact that there are problems and economic growth methods in the system and mechanisms that have not fundamentally changed fundamental transformations. Caused. It is mainly reflected in: This in some places blindly pursue economic growth rate, and one -sided depends on investment to drive economic growth; the phenomenon of illegal and illegal land is serious; the investment growth is too fast, and the growth of monetary credit is too fast, the foreign trade surplus is too large, and each other interacts with each other. Promoting, but the most prominent and related overall is that fixed asset investment has grown too fast. The article says that if the current investment operation and its deep roots are not guided and controlled in time, it will further highlight the contradictions and problems that are already prominent. The first is to increase the pressure of the resources and the environment, disturb the economic order, affect the adjustment of economic structure and the change of growth, and affect the smooth and rapid economic development and the smooth realization of the "Eleventh Five -Year Plan" planning goals. The second is that the investment is too fast and the scale of bank credit is too large, and each other is the cause and effect. It will increase each other, which will increase financial risks. Third, excessive investment demand will drive the price of production data to rise sharply, leading to an increase in downstream product costs, and it is easy to cause the price to rise rapidly. Fourth, the overcapacity industry has blindly expanded again. Once the market changes, it will inevitably cause a group of enterprises to fail, add a number of unemployment, and generate a group of banks to dive bad accounts. After the development of it, there will be a big ups and downs, causing major losses. The article pointed out that to solve the outstanding problems in the investment field, we must unify their thinking, improve their awareness, and unswervingly implement the various policies and measures of the Party Central Committee and the State Council on strengthening and improving macro -control. Under the premise of maintaining the continuity and stability of macroeconomic policy, adhere to the problems such as highlighting key points, distinguishing between treatment, reserving, and fine -tuning, and effectively solving problems such as excessive investment growth, excessive new projects, and outstanding structural contradictions. The article pointed out that we must further adhere to the overall economic and social development of economic and social development with the concept of scientific development; strictly control new start -up projects; further strengthen land management; continue to strictly control the "gate" of credit; vigorously adjust and optimize the investment structure; strict standardized standards Investment promotion activities.
downtown la wholesale jewelry Fixed assets refer to non -monetary assets that are held for production products, providing labor services, rental or management, and the use time for more than 12 months, and the value reaches a certain standard, including houses, buildings, machinery, machinery, transportation, transportation, transportation Tools and other equipment, appliances, tools, etc. related to production and operation activities. n00:00 / 01: 3970% shortcut keys to describe space: Play / suspend ESC: exit full screen ↑: increase volume 10% ↓: reduced volume decrease by 10% →: single fast forward 5 seconds ←: single fast retreat 5 seconds Press hold up and hold it up. Here you can drag no longer appear in the player settings to reopen the small window shortcut key description
fashion jewelry at wholesale prices The eight categories of fixed assets include:
1, houses and buildings, referring to all houses and buildings that belong to the enterprise.
2, general office equipment refers to the office and affairs equipment commonly used by enterprises.
3, dedicated equipment refers to all the equipment that belongs to the enterprise specially used for a certain job.
4, cultural relics and display products refer to various cultural relics and display products of cultural institutions such as museums, exhibition halls.
5, books refer to the business books of professional libraries and cultural museums.
6. Transportation equipment refers to various transportation tools used by the logistics department.
7, machinery and equipment, mainly the corporate logistics department for self -maintenance machine tools, power machines, tools, etc., and spare generators, as well as medical equipment and equipment for testing instruments, testing instruments and hospitals.
8. Other fixed assets refer to the above -mentioned types of fixed assets that are not included. The competent authority can be properly divided according to the specific situation, or the above types can be appropriately classified to increase the type.
The fixed funds as the currency performance of fixed assets, and there are also the following characteristics:
1, the cycle period of fixed funds is relatively long, it does not depend on it depends on it. The production cycle of the product depends on the use of fixed assets.
2. The value compensation and physical update of fixed funds are carried out separately. The former is gradually completed with depreciation of fixed assets. of.
3. When purchasing and building fixed assets, a considerable amount of money is required. This investment is one -time, but the recovery of investment is performed through fixed asset depreciation stages.
connections from hallmark stainless steel fine jewelry wholesale Fixed assets refer to non -monetary assets that are held for production products, providing labor services, rental, or operating management for more than 12 months. Transportation tools and other equipment, appliances, tools, etc. related to production and operation activities.
Eight categories of fixed assets:
1, houses and buildings
Houses and buildings refer to all houses and buildings that belong to the enterprise.
includes: office, venue, dormitory, cafeteria, garage, warehouse, oil depot, archives, activity room, boiler room, chimney, water tower, water well, wall, etc. Wait for facilities.
Note: A subsidiary enterprises, such as guest houses, hotels, teams, hospitals, kindergartens, shops and other houses and buildings, their property rights are enterprises.
2, general office equipment
general office equipment refers to the equipment and affairs of the enterprise.
includes: desks, chairs, stools, cabinets, racks, sofas, heating and cooling equipment, conference room equipment, furniture and utensils, etc.
Note: General equipment belongs to general, and is also listed as general equipment categories by clothing, drinking utensils, decorations, etc.
3, dedicated equipment
Special equipment refers to all the equipment that belongs to the enterprise specially used for a certain job.
In includes: sports activity equipment, recording and video equipment, screening camera equipment, typing electrical equipment, telephone telegraph communication equipment, stage and lighting equipment, special equipment for archives, and office modern micro -computer equipment.
Note: All tools and equipment for a certain job, etc., should be listed as dedicated equipment.
4, cultural relics and display
cultural relics and display products refer to various cultural relics and display products of cultural institutions such as museums, exhibition halls.
includes: antiques, calligraphy and painting, commemorative items, etc.
Note: There are exhibition rooms and display rooms inside some corporate logistics departments. Anyone who has the above items also belongs to cultural relics and display products.
5, library
books refer to business books and units of professional libraries and cultural museums.
includes all kinds of books in the books and data rooms and archives internally.
6. Transportation equipment
The transportation equipment refers to various transportation tools used by the logistics department.
includes: cars, jeep, motorcycles, van, passenger cars, ships, ships, transport cars, three -wheeled trucks, human trailers, board cars, bicycles and small wheels.
7. Machinery and equipment
Machinery and equipment refers to the various mechanical tools used by the corporate logistics department for their own maintenance.
includes: machine tools, power machines, tools, and spare generators used for their own maintenance, as well as medical device and equipment for measuring instruments, testing instruments and hospitals.
Note: The machinery, tools and equipment of some affiliated enterprises should also be included.
8. Other fixed assets
It other fixed assets refers to the above -mentioned types of fixed assets that are not included.
Note: The competent authority can be appropriately divided according to the specific situation, or the above types can be appropriately classified to increase the type.
gold jewelry wholesale near me Pay content for time limit to check for freenAnswer Hello, public welfare assets include: government departments, such as science, education, education, environmental protection, radio and television, administrative justice, etc. provided by government departments, such as science and education, sports, and environmental protection. The purpose of project assets, most of these assets are in non -production and operation areas. For example, urban infrastructure roads, strong weak power pipelines, free parking lots.
sorosky crystal jewelry wholesale Labor data that belongs to the product production process to change or affect labor objects is a physical form of fixed capital. Fixed assets can play a long -term role in the production process and maintain the original physical form for a long time, but its value has gradually transferred to the cost of product costs with the production and operation activities of the enterprise, and it constitutes a part of the product value. According to important principles, a enterprise divides the labor data according to the useful life and original value to divide fixed assets and low -value consumables. For labor data with large original values and long useful life, calculate according to fixed assets; for labor data with small original values and shorter service life, calculate according to low -value and easy consumables. In China's accounting system, fixed assets usually refer to houses, buildings, machinery, machinery, transportation tools, and other equipment, appliances and tools related to production and operations with more than one year of use.
In from the perspective of accounting, fixed assets are generally divided into fixed assets, non -production assets, rented fixed assets, unused fixed assets, no need to use fixed assets, fixed assets of financial leasing, receiving donations, receiving donations Fixed assets, etc.
The value of fixed assets is gradually transferred to new products based on its own wear degree. Its wear is divided into two cases: metaphysics and intangible wear; fixed assets are transferred to the product due to loss during use. A compensation method of the value of the value of the go is called depreciation. The depreciation calculation method mainly includes the average years, the workload method, and the total number of years; Update; in addition, there is the maintenance and repair of fixed assets.
The perspective of purchasing fixed assets from the value -added tax deduction tax, fixed assets refers to:
1. Machinery, machinery, transportation tools with a period of use of more than one year, and other production -related -related products related to production Equipment, tools, appliances;
2. The unit value of more than 2,000 yuan, and the use of the service life of more than 2 years is not belonging to the main equipment in production and operation. (In 2007, the value restriction of the new accounting standard for fixed assets was canceled. As long as the company believes that it is possible and the service life is greater than that of a accounting year, it can be identified as fixed assets. The regulations are small in terms of the specifications in the "Enterprise Accounting Guidelines", and it does not include real estate such as houses and buildings, because sales of houses and buildings pay operating taxes and do not pay VAT.
The business printing library "English -Chinese Securities Investment Dictionary" explained: fixed assets
fixed
asset. name. Common plural. The company's tangible assets with a long life cycle are fixed assets, such as factories and machines. These assets usually cannot be transformed into cash immediately, but the company can extract depreciation every year in accordance with accounting and tax regulations.
[Edit this paragraph] Confirmation of fixed assets
Fixed assets refer to tangible assets with the following characteristics at the same time
1. r holding labor rent or management of production products
2. The service life exceeds one accounting year
The fixed assets can be confirmed at the same time to meet the following conditions:
1. The economic benefits related to the fixed assets are likely to flow into enterprises
2. Fixed fixed. The cost of assets can reliably measure
The components of fixed assets have different service life or provide economic benefits to enterprises in different ways. If different depreciation rates or depreciation methods should be applied, each component shall be recognized as single fixed fixed fixed fixation, respectively. assets.
[Edit this paragraph] The initial measurement of fixed assets
(1) The principle of initial measurement of fixed assets
The fixed assets should be initially measured at the cost.
The cost of fixed assets refers to all reasonable and necessary expenditures that occur in a certain fixed assets that have been purchased and built in a predetermined state. These expenditures include direct price, miscellaneous fees, packaging fees, and installation costs, etc., also include indirect occurrence, such as borrowing interest, foreign currency loan conversion difference, and other indirect expenses that should be shaped.
For specific fixed assets of special industries, the cost of discarding should also be considered when determining its initial account cost. The cost of abandonment usually refers to the obligations such as abandonment and recovery environmental obligations such as environmental protection and ecological recovery, such as national laws and administrative regulations, and international conventions. For specific fixed assets of these special industries, enterprises shall be included in the relevant fixed asset costs according to the present value of abandoned expenses. Petroleum -natural gas mining enterprises shall be included in the cost of related oil and gas assets according to the current value of the abandonment expenses of oil and gas assets. In the service life of fixed assets or oil and gas assets, the interest cost determined by the estimated liabilities and the actual interest rate calculation shall be included in the financial expenses at the time of occurrence. The scrap and cleaning costs of fixed assets of general industrial and commercial enterprises do not belong to the cost of abandonment. They should be treated as fixed asset disposal expenses at the time of incurred.
(2) The initial measurement of obtaining fixed assets in different ways
1. Fixed assets for outsourcing
Cocated the cost of foreign purchase of fixed assets, including purchase price, related taxes and fees ①
,,, The transportation costs, loading and unloading fees, installation fees and professional service fees that can be attributed to the asset before the predetermined state can be reached. Fixed assets for outsourcing are divided into two types: fixed assets that do not need to be installed and fixed assets that need to be installed. To purchase a number of fixed assets without a separate price, the total cost shall be allocated according to the fair value ratio of various fixed assets to determine the cost of various fixed assets.
The price of fixed assets exceeding normal credit conditions is delayed payment. In essence, the cost of fixed assets is determined based on the current value of the purchase price. The difference between the actual payment price and the present value of the purchase price shall be used to amortize the actual interest rate method during the credit period. In addition to meeting the capitalization conditions of the loan fee, the amount of amortization shall be included in the cost of fixed assets. During the period, it was confirmed as financial expenses and included in the current profit and loss.
2. Construction of fixed assets
The fixed assets built by themselves, and the necessary expenditures incurred before the asset reaches the predetermined state as the value of the reserved state as the value of the account. Among them, "the necessary expenditure incurred before reaching the predetermined state", including the cost of engineering material costs, labor costs, relevant taxes and fees paid, the cost of borrowing that should be paid, and indirect expenses that should be shared. In order to build a variety of supplies under construction, enterprises should be paid according to the actual purchase price, value -added tax, transportation costs, insurance premiums and other related taxes, as actual costs, and conduct detailed calculations according to the types of various special materials. The borrowing fee of the cost of fixed assets shall be handled in accordance with the relevant provisions of the "Chapter 14 of the Borrowing fee" in this book.
The company's own construction of fixed assets includes two ways: self -construction and packaging construction.
(1) For various materials prepared by enterprises in construction, enterprises shall be based on the actual payment of the purchase price, the value -added tax amount that cannot be deducted, the transportation fee, insurance fee and other related taxes. The types of various special materials are calculated in detail.
The remaining engineering materials after the project, such as the inventory material for the company, and the inventory material of the enterprise according to its actual cost or planning cost. If there is a deductable value -added tax input tax, the actual cost or planning cost of the value -added tax will be transferred to the company's inventory materials according to the actual cost or planning cost of the value -added tax.
The engineering supplies that are profitable, discluded, scrapped, and damaged, subtract the difference after the insurance company, and the compensation part of the loses. The completion of the current period is included in the current out -of -business income and expenditure.
(2) The project under construction shall determine the cost of the project in accordance with the actual expenditure and calculate separately.
First, the self -operated project of the enterprise shall be measured according to the direct materials, the direct manual, and the direct mechanical construction fee; the enterprise that uses the package project method will be measured according to the paid project price. Equipment installation engineering, determine the cost of the project according to the value of the device, engineering installation costs, and expenditure incurred in project trial operation.
Secondly, the net expenditure occurred by the project before reaching the predetermined usage state. Enterprise construction projects under construction projects that can be used before reaching the predetermined state, which can be sold in the process of trial -based on trial -up, which can be sold in the outside world. The cost of the project is included in the cost of construction, sales or converted into inventory goods, and when it is sold, sales or converted into inventory goods. According to its actual sales income or expected prices, the cost of project costs.
In third, a single or unit project under construction under construction is scrapped or damaged to minus the net loss after the value of the residual material and the loss of people or the insurance company. The construction cost of construction; if the engineering project has reached the scheduled useful state, it belongs to the management expenses during the preparation period. If it does not belong to the preparation period, it is included in off -business expenditure. If it is scrapped or damaged for non -normal reasons, or all the projects under construction are scrapped or damaged, the net loss should be directly included in the current out -of -business expenditure.
Fourth, the fixed assets built have reached the scheduled useful state, but if the final accounts have not yet been completed, it shall be based on the date when the predetermined state can be reached. The value is transferred to fixed assets, and fixed asset depreciation is provided in accordance with the relevant provisions of fixed asset depreciation. After the final accounts are completed, adjust the final accounts.
3. The rented fixed assets
The financing lease refers to the leasing of all risks and remuneration related to asset ownership. Its ownership may eventually transfer or not. Under the method of financial leasing, the lessee should start the lease starting daily for the fair value and the lowest lease payment amount to the current value of the lease on the day of the lease. The value of long -term payment of payment is used as the difference in financing expenses that have not been confirmed.
4. The fixed assets obtained by other methods
(1) The cost of investors' investment in fixed assets shall be determined in accordance with the value stipulated in the investment contract or agreement, except for the unfair value of the contract or agreement.
(2) The cost of fixed assets obtained by non -monetary asset exchange and debt reorganization shall be based on "Chapter 8
non -monetary asset exchange", "Chapter 11 debt debts", respectively The relevant provisions of the reorganization "determined.
[Edit this paragraph] The follow -up measurement of fixed assets
1. Fixed asset depreciation method
The enterprise shall reasonably select fixed asset depreciation methods according to the expected implementation method related to fixed assets.
The depreciation method that can be selected includes the average period of life, workload method, double balance decreased method and total number of years. Once the depreciation method of fixed assets is determined, it must not be changed at will.
The fixed assets shall be filed for depreciation on a monthly basis, and the cost of related assets shall be included in the cost of the relevant assets or the current profit and loss.
The fixed assets that increased in the month, depreciated from the month, and depreciated from next month. The fixed assets that were reduced in the month will still be filed for depreciation that month, and depreciation is stopped from next month. After the fixed assets are depreciated, they will no longer withdraw depreciation regardless of whether they can continue to be used; fixed assets scrapped in advance will no longer make up for depreciation.
The enterprises should be at least ending each year, and review the service life, expected net residual value and depreciation method of fixed assets. If the life expectancy is expected to be different from the original estimate, the service life of fixed assets shall be adjusted. If the expected number of net residues is expected to be different from the original estimate, the expected net residual value shall be adjusted. If there is a significant change in the implementation of economic interests related to fixed assets, fixed asset depreciation methods shall be changed. The change of the service life of fixed assets, the estimated net residual value and depreciation method shall be changed as an estimated change.
The average method of the age
, also known as the straight line method, refers to a method that should be balanced to the depreciation amount of fixed assets to a method of use in a fixed assets. The amount is equal. The calculation formula is as follows:
years of depreciation rate = (1-expected net residual value rate) ÷ expected service life (year) × 100%
month depreciation rate = annual depreciation rate ÷ 12 r ÷ 12 r ÷ 12 r ÷ 12
Monthly depreciation amount = the original price of fixed assets × monthly depreciation rate
Plord workload
is a method of calculating the depreciation amount of each period based on the actual workload. The calculation formula is as follows:
The depreciation amount of the unit workload = the original price of fixed assets x (1-expected net residual value)/expected total workload
The workload of the workload of the month of the month of the units of the X -unit
2. The follow -up expenditure of fixed assets
The subsequent expenditure of fixed assets refers to the update and renovation expenditure of fixed assets during the use process.
The subsequent expenditures such as update and transformation related to fixed assets meet the conditions for confirmation of fixed assets, shall be included in the cost of fixed assets, and the book value of the replacement part shall be deducted. The capitalized follow -up expenditure that occurs in fixed assets is calculated through the "construction project" subject. When the subsequent expenditure of fixed assets is completed and reached the predetermined usable state, it will be converted from underwriting projects to fixed assets, and depreciation will be provided according to the re -determined service life, expected net residual values and depreciation methods.
The subsequent expenses such as repair costs related to fixed assets do not meet the conditions for confirmation of fixed assets, shall be included in the current management costs or sales expenses according to different situations.
[Edit this paragraph] Fixed asset disposal
The fixed asset disposal, including the sale, transfer, scrap and damage of fixed assets, foreign investment, non -monetary asset exchange, debt restructuring, etc.
. The condition of the termination of the fixed asset termination
If fixed assets to meet one of the following conditions, the confirmation shall be terminated:
(1) The fixed asset is in the disposal state;
(2 (2 (2 ) The fixed assets are expected to fail to generate economic benefits through use or disposal.
. The treatment of fixed asset disposal
(1) Enterprise holding fixed assets for sale shall adjust its expected net residual value.
(2) The company's sale, transfer, scrapped fixed assets or the damage of fixed assets shall be calculated after deducting the amount of income and the amount after the amount of taxes and related taxes. The book value of fixed assets is the amount of fixed asset cost deducting cumulative depreciation and cumulative impairment preparation.
(3) If the subsequent expenditure of fixed assets incurred in the enterprise is included in the cost of fixed assets, it shall terminate the book value of the replacement part.
The method for depreciation of fixed assets
The enterprise shall choose depreciation methods according to the expected implementation method of fixed assets. The depreciation methods that can be selected mainly include the average method, the workload method, the double balance decrease, and the total number of years. Once the depreciation method is determined, it must not be changed at will. If you need to change, you should explain in the note of the accounting statement.
is to reflect the principle of consistentness. The fixed asset depreciation method cannot be modified in each depreciation method within one year. When the month is not less than the expected monthly use month, depreciation will not be performed. The increase in fixed assets in this period will not be filed for depreciation in the current period. The depreciation of the decrease in the current period is to meet the principle of comparability.
Intial depreciation method Introduction
The average annual depreciation method 1
Monthly depreciation rate = (1 -residual value rate) ÷ monthly use month
× Original value = (original value -residual value) ÷ expected month
. Residual value = original value × residual value
can be seen that the average annotation method is related to three parameters: Original value , Residual value (or residual value), expected monthly use. The how much depreciation has nothing to do with "cumulative depreciation" and "the month (the monthly month is less than the expected month)".
Muctional depreciation method 2
Monthly depreciation amount = (original value -residual value -cumulative depreciation) ÷ (expected month -the monthly month)
Original value -residual value)
= [1 -cumulative depreciation ÷ (original value -residual value)] ÷ (expected month -already mentioned month)
R n The original value, cumulative depreciation, residual value, expected monthly use, and a total of five parameters have been mentioned.
If the cumulative depreciation is 0, the monthly depreciation amount of the two depreciation methods is the same, but the monthly depreciation rate is different.
The total number of years of number of years
The total number of years is to use the net value of fixed assets to subtract the net value after the residual value is multiplied by a decreasing score year -on -year depreciation amount. The calculation formula is as follows:
years of depreciation rate = (depreciation years -the number of years of use)
÷
[depreciation period × (depreciation years 1) ÷ 2]
monthly depreciation rate = The annual depreciation rate ÷ 12
month depreciation amount = (the original value of fixed assets -expected net residual value) × monthly depreciation rate
double the balance decrease method
In the case of the residual value of fixed assets, the depreciation method is calculated according to the double -line depreciation rate and the net value of fixed assets. The calculation formula is as follows:
years of depreciation rate = 2 ÷ depreciation years
Monthly depreciation rate = annual depreciation rate ÷ 12
Monthly depreciation amount = fixed asset book net value × monthly depreciation rate.
The adoption of this method should deduct the net asset value of fixed assets after the expected net residual value within two years before the expiration of its fixed asset depreciation period.
The workload method
The workload method is a method of ordering the depreciation amount according to the actual workload. The calculation formula is as follows:
The depreciation amount of each workload
=
(Original value of fixed assets -expected net colonization)
÷
The total workload specified in the regulations
On a fixed asset monthly depreciation amount = the monthly workload of the fixed assets Eur
[Edit this paragraph] The National Development and Reform Commission emphasizes that the investment in fixed assets is growing excessively
The important tasks that must take over the rapid growth of investment and optimize the investment structure as a macro -control.
The article pointed out that since this year, China's economic operation has been relatively stable, maintaining a good development trend. Fixed asset investment has played an important role in economic growth, but there are also issues that are worthy of high attention. Practice has proved that promoting the stable and rapid economic development must maintain a moderate investment scale and reasonable investment structure. However, if the scale of investment is too large, the growth rate is too fast, and the structure is unreasonable, the economic operation will be tight, the pressure of resources and the environment will increase, and it will affect the sustainable and rapid growth of the national economy.
The article said that in recent years, China's fixed asset investment has increased. This is the result of the new stage of national economic and social development, the upgrading of consumption structure has driven the industrial structure upgrade, industrialization and urbanization. It has certain objective rationality and inevitability. However, we must also see that since this year, fixed asset investment has grown too fast, the number of new projects has a large number and large scale, and the structural contradictions are still prominent, and the pressure on investment rebound has increased.
In investment growth, the investment in fixed assets of the whole society was 4237.1 billion yuan in the first half of the year, an increase of 29.8 %, an increase of 4.4 percentage points from the same period last year. Among them, urban investment was 3636.8 billion yuan, an increase of 31.3 %, an increase of 4.2 percentage points year -on -year. From the perspective of new projects, nearly 100,000 new projects starting projects in the first half of the year, an increase of 18,000 year -on -year; the total investment of newly started projects increased by 22.2 % year -on -year. Among them, 8 provinces (autonomous regions and municipalities) have a total investment of newly started projects by more than 50 %. From the perspective of the industry structure, the growth rate of investment in some industries has accelerated. For example, in the first half of the year, the investment industry investment increased by 40.6 %, and the investment in transportation equipment manufacturing industries such as automobiles increased by 44.5 %, and the growth rate was faster than the first quarter. Some new projects do not meet the national industry planning and industrial policies, and the phenomenon of convergence of product structure is obvious.
The article pointed out that it should be soberly seen that although current investment is too fast, although China is related to the development stage of accelerating industrialization and urbanization, it is mainly due to the fact that there are problems and economic growth methods in the system and mechanisms that have not fundamentally changed fundamental transformations. Caused. It is mainly reflected in:
This in some places blindly pursue economic growth rate, and one -sided depends on investment to drive economic growth; the phenomenon of illegal and illegal land is serious; the investment growth is too fast, and the growth of monetary credit is too fast, the foreign trade surplus is too large, and each other interacts with each other. Promoting, but the most prominent and related overall is that fixed asset investment has grown too fast.
The article says that if the current investment operation and its deep roots are not guided and controlled in time, it will further highlight the contradictions and problems that are already prominent. The first is to increase the pressure of the resources and the environment, disturb the economic order, affect the adjustment of economic structure and the change of growth, and affect the smooth and rapid economic development and the smooth realization of the "Eleventh Five -Year Plan" planning goals. The second is that the investment is too fast and the scale of bank credit is too large, and each other is the cause and effect. It will increase each other, which will increase financial risks. Third, excessive investment demand will drive the price of production data to rise sharply, leading to an increase in downstream product costs, and it is easy to cause the price to rise rapidly. Fourth, the overcapacity industry has blindly expanded again. Once the market changes, it will inevitably cause a group of enterprises to fail, add a number of unemployment, and generate a group of banks to dive bad accounts. After the development of it, there will be a big ups and downs, causing major losses.
The article pointed out that to solve the outstanding problems in the investment field, we must unify their thinking, improve their awareness, and unswervingly implement the various policies and measures of the Party Central Committee and the State Council on strengthening and improving macro -control. Under the premise of maintaining the continuity and stability of macroeconomic policy, adhere to the problems such as highlighting key points, distinguishing between treatment, reserving, and fine -tuning, and effectively solving problems such as excessive investment growth, excessive new projects, and outstanding structural contradictions.
The article pointed out that we must further adhere to the overall economic and social development of economic and social development with the concept of scientific development; strictly control new start -up projects; further strengthen land management; continue to strictly control the "gate" of credit; vigorously adjust and optimize the investment structure; strict standardized standards Investment promotion activities.
downtown la wholesale jewelry Fixed assets refer to non -monetary assets that are held for production products, providing labor services, rental or management, and the use time for more than 12 months, and the value reaches a certain standard, including houses, buildings, machinery, machinery, transportation, transportation, transportation Tools and other equipment, appliances, tools, etc. related to production and operation activities.
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