Question 2: Why don't the fixed assets in the inventory loss belong to the assets of the enterprise? Inventory loss of fixed assets refers to the situation that the physical inventory of fixed assets is less than the book. Therefore, the shortage of fixed assets shows that the assets stipulated in this Ordinance no longer exist in the enterprise, so they no longer belong to the assets of the enterprise.
For the inventory loss of fixed assets, it is necessary to find out the reasons and fill in the "Inventory Loss Report of Fixed Assets". Fill in the quantity, name, model, quantity, original value, depreciation, inventory loss and damage reasons of fixed assets in the statement, and report it according to the prescribed procedures.
Accounting treatment of inventory loss of fixed assets;
1, before approval:
Borrow: loss and surplus of pending property-loss and surplus of pending fixed assets.
accumulated depreciation
Impairment of fixed assets
Loans: fixed assets
2. After approval:
1) can get insurance compensation or negligence compensation.
Debit: Other receivables.
Loans: loss and surplus of pending property-loss and surplus of pending fixed assets.
2) According to the amount that should be included in non-operating expenses.
Debit: non-operating expenses-loss of inventory
Loan: loss and surplus of pending property-loss and surplus of pending fixed assets.
Question 3: The following are not new fixed assets. The answer is D. Reason: In use, some projects under construction cannot form fixed assets, so the answer is D.
Question 4: Whether the software belongs to fixed assets depends on the purpose of the software!
1 If the software purchased by the company is for sale, it should be treated as inventory goods.
If the user is for personal use, buying software is equivalent to buying the right to use a technology. Software has no physical form, CD is only its carrier, and it should be defined as an identifiable intangible asset. Unless you buy the software that comes with your computer, you should use the hardware as a fixed resource.
Technical data and service fees are part of intangible assets, which can be entered into the acquisition cost.
PS:
Some units improve their fixed assets and incorporate them into computers. But I don't think it's appropriate if the quantity is large.
Question 5: What are the fixed assets of a company? I. Standards for Fixed Assets and Low-value Consumables (1) The original enterprise accounting system stipulated the specific value judgment standards for fixed assets. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years, should also be regarded as fixed assets. The definition of fixed assets in the new accounting standards is: "Fixed assets refer to tangible assets with the following characteristics: 1. Produce goods and provide services. Lease or manage and hold; 2. The service life exceeds 1 year; 3. The unit value is higher. " The Code only emphasizes "higher unit value" and does not give specific value judgment standards, highlighting the holding purpose and physical form characteristics of fixed assets. (2) Low-value consumables have the characteristics of low value, short service life, many varieties, quick update and frequent addition. Where the unit value is less than 65,438+0,000 yuan, or articles that are not the main equipment for production and operation, the unit value is less than 2,000 yuan, and the service life is less than two years, materials and equipment are classified as low-value consumables.
Question 6: Furniture is not a fixed asset. According to Article 57 of the Regulations for the Implementation of the Enterprise Income Tax Law, the fixed assets mentioned in the Enterprise Income Tax Law refer to non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operating management, and used for more than 65,438+02 months, including houses, buildings, machines, vehicles and other equipment, appliances and tools related to production and business activities. Article 60 stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating the depreciation 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. 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.
According to the above regulations, office furniture should generally be managed as fixed assets.
Question 7: Excuse me-are intangible assets fixed assets? Do not belong to
Classification of accounts by economic content
1. Account reflecting current assets. Such as cash, bank deposits, accounts receivable, bills receivable, prepayments, other accounts receivable, material procurement and raw materials.
2. Accounts reflecting non-current assets. Such as fixed assets, accumulated depreciation and intangible assets.
Question 8: Among the following systems, the one that does not belong to the internal control system of fixed assets is () C.
Question 9: The borrower who does not belong to the subject of "fixed assets liquidation" is registered as (). Hello, classmate, I'm glad to answer your question!
BD analyzes the net value of fixed assets transferred from the debit account of "fixed assets liquidation", the liquidation expenses and taxes payable in the liquidation process, and the creditors register the liquidation income of fixed assets, insurance companies or negligence compensation, etc. The ending balance reflects the value of the enterprise's uncleared fixed assets and the net profit and loss.
I hope my answer can help you solve the problem. If you are satisfied, please adopt it as the best answer.
Thank you again for your question. More accounting questions are welcome to be submitted to enterprises in Gao Dun.
Gao Dun wishes you a happy life!
Question 10: Can tools be counted as fixed assets? The fixed assets mentioned in Article 11 of the new enterprise income tax law in 2008 refer to the non-monetary assets held by enterprises for producing products, providing services, leasing or operating management, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.
So in theory, durable tools that have been used for more than 12 months belong to fixed assets. In practice, according to the principle of cost-effectiveness, the amount that is too small is not classified as fixed assets.
For listed companies, the expenditure of durable tools in that year will lead to the decrease of profits and earnings per share in that year. So it depends on the meaning of the company leaders. If the financial statements of that year were better, durable tools would be classified as fixed assets and amortized according to the expected service life.