Accounting entries of factory investment
Accounting entries for plant share:
Borrow: long-term equity investment
accumulated depreciation
Impairment of fixed assets
Loans: fixed assets
Accounting entries for enterprises to accept plant investment:
Borrow: fixed assets
Taxes payable-VAT payable
Loan: paid-in capital
Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation.
Intangible assets are invested in accounting entries
Borrow: long-term equity investment
accumulated amortization
Loan: intangible assets
Non-operating income (or loan: non-operating expenditure)
The confirmation of intangible assets must meet two elements:
1. The cost of this intangible asset can be measured reliably;
2. The economic benefits related to this intangible asset are likely to flow into the enterprise.
The measurement of intangible assets refers to determining the recorded value of intangible assets. The intangible assets standard stipulates how to determine the entry value of intangible assets according to different acquisition methods. For example, the purchased intangible assets should be recorded as the actual price paid; The cost of intangible assets invested by investors shall be determined according to the value agreed in the investment contract or agreement, unless the value agreed in the contract or agreement is unfair.
There are three main ways to obtain intangible assets of enterprises: self-creation, outsourcing and accepting investment from other units.
Intangible assets include natural intangible assets and social intangible assets. Among them, social intangible assets usually include: franchise, trademark right, copyright, patent right, non-patented technology, land use right and so on. Natural intangible assets include natural resources, such as natural gas without physical form.