Purchase of fixed assets recorded value of fixed assets accounted for how to determine by fdjerue7eeu


									How to determine the value of fixed assets acquired recorded fixed asset

  purchase of fixed assets are stated at acquisition value of
  recorded value of fixed assets, how do we determine?
  Fixed assets shall be made when the actual cost. Specifically:
  (1) Acquisition of fixed assets, according to the actual payment of the purchase price
or selling units in the book at cost (net of the original installation costs), packaging,
transportation and installation cost accounting.
  (2) self-constructed fixed assets, in accordance with the actual construction process
of all expenditure accounting. In fixed assets has not yet delivered or have been used
but before the final accounting of fixed assets took place before the loan interest and
related costs, and exchange differences on foreign currency borrowings, should be
included in fixed assets; in this borrowing took place after the interest and related
borrowing costs and foreign currency exchange differences, should be included in
profit or loss. Has been put into use but not yet handle the transfer procedures of fixed
assets, the estimated value can press account, the actual value to be determined, then
  (3) Other units of investment into fixed assets, the assessment confirmed or contract?
Billing price stipulated in the agreement.
  (4) the fixed assets financed by leasing, equipment lease agreement between the
purchase price, transportation charges, transit insurance, and other expenses 安装调
试费 account.
  (5) based on the original fixed assets, reconstruction and expansion of fixed assets?
Then the original carrying amount of the original price of fixed assets, less the
reconstruction, expansion occurs during the Bianjiashouru, combined with the
reconstruction, expansion and increased expenditure account.
  (6)? Accepting donations of fixed assets should be in accordance with the same
credentials to determine the market price or value of fixed assets. Accept the donated
fixed assets of the costs, value of fixed assets should be included.
  (7) overage of fixed assets accounted for by replacement full value.
  company's fixed assets have been recorded under what circumstances can change the
recorded value?
  company's fixed assets have been recorded, generally not recorded any change in its
value, but can occur following changes in the recorded value of:
  (1) According to the provisions of the revaluation of fixed assets value;
  (2) increasing the additional equipment or modified equipment;
  (3) will be removed as part of fixed assets;
  (4) to adjust the actual value of the original Zangu value;
  (5) found that the original recorded value of fixed assets are wrong.
  purchase of fixed assets does not need to install what charge?
  corporate acquisition does not require installation of new fixed assets, the purchase
price of the actual expenditures, debit "fixed" account, credited to "bank" and other
  company bought the old do not need to install the fixed assets, the carrying amount
of the original value by the units sold debit "fixed assets", the actual price paid by
credit "bank deposits", according to the difference between credit "accumulated
  purchase of fixed assets needs to be installed what charge?
  company needs to install the fixed assets acquired, first included in "construction in
progress" account, the installation is complete when delivered, delivered according to
fixed schedules for accounting vouchers, and then transferred to "fixed assets"
  need to install the purchased fixed assets, the accounting entries should be done as:
, by: under construction
  loans: bank deposits
  delivery of the installation is complete, it should make the accounting entries to:
  by: fixed
  loans: Construction in progress
  self-constructed fixed assets of how complete the delivery charge?
  press when the actual construction of all the construction expenses, according to the
transfer of fixed assets such as use of single-acceptance, debit "fixed" account,
credited to "construction in progress" account.
  What donations of fixed assets accounting?
  donations of fixed assets, according to the documents provided by donors or by the
market prices of similar fixed assets are stated at value. Accept the donation occurs
when the cost should be included in the cost of fixed assets. If the fixed assets have
been used, but also to estimate the degrees of depreciation, to determine their net
worth. Receipt of donated fixed assets, its original value debit "fixed" account, its net
credit "capital surplus" account to the difference between the credit "accumulated
depreciation" account. / Center>

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