Introduction: If the fixed assets of the enterprise has damage value, according to relevant file provision, undertake allocate and transfer with respect to need. So should how Where is allocate and transfer? How divisional fixed assets is put in incomplete to be worth? To these problems, are you clear? Be undertaken solution one by one for everybody next by the teacher of accounting hall.
How does fixed assets undertake allocate and transfer without damage value?
1, sell, discard as useless to turn to clear with the fixed assets of damage
Borrow: ? ? of Jian of of pool ㄗ assorted presses net value of face of fixed assets Zhang) accumulative total depreciation (by already carried depreciation)
Borrow: ? ? of pool ㄗ assorted presses fixed assets cost price)
2, clear the cost that produces in the process and the taxes that should hand in
Borrow: ? Jian of of pool ㄗ assorted?
Borrow: ? writes Chan? to should hand in taxes to wait
3, call in value of makings of the cost that offers fixed assets, incomplete and income of appraise at the current rate
Borrow: ? writes Chan? material to wait
Borrow: ? Jian of of pool ㄗ assorted?
4, the loss that should recoup by insurance company or error person
Borrow: ? Crystal clear of Lu κ ?
Borrow: ? Jian of of pool ㄗ assorted?
5, the fixed assets that during production is managed, arises clears net income
Borrow: ? Jian of of pool ㄗ assorted?
Borrow: ? Bastinado of low dainty?
6, the fixed assets that during production is managed, arises clears net loss
Borrow: ? С of small hut?
Borrow: ? Jian of of pool ㄗ assorted?
How to differentiate does fixed assets have the value that do not have incomplete?
" law of enterprise income tax of People's Republic of China carries out byelaw " go up to set so:
Fiftieth 9 fixed assets according to depreciation of linear law calculative, allow is deducted.
The enterprise ought to throw the fixed assets of disuse of; of depreciation of the computation since the second month of use month from fixed assets, ought to stop computational depreciation since the second month of disuse month.
The enterprise ought to be mixed according to the property of fixed assets use circumstance, of reasonable and certain fixed assets predict clean incomplete is worth. Of fixed assets predict once decide,clean incomplete is worth, do not get change.
