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The treatment of fixed assets

Will I have this business, bought two mobile phones before, (there has been depreciation provision is not yet finished on the account) is a personal honor to repurchase, prior accounting so on? By: Cash Loan: Fixed assets depreciation does it do with the rest, I used to test accounting titles, read the book, according to the sale of fixed assets disposal of fixed assets, if the companies do not set the course right? On how to deal with that? If wrong, I rushed back again next month in cash this entry, and then deal with cleaning up fixed assets can be? The depreciation will be disposed of before, please advice. Supplementary, then the remaining fixed assets, accumulated depreciation on the books of how to deal with?

Posted on 2013-05-09 15:01:16

All Answers

Your first hand accounting is wrong, you must now Tiaozhang. There are two: First, the original accounting documents in red reversal in the correct treatment. Second, according to the difference with the correct procedures. I personally think that a more reasonable deal at first, thinking more clearly. 1, red red: By: Cash (the same amount of red) loans: fixed assets (the same amount of red) 2, the fixed assets and accumulated depreciation of fixed assets transferred to clean-up by: Disposal of fixed assets (at net ) accumulated depreciation (based on the provision for depreciation) loans: Fixed assets (at cost) 3, the cash received by: Cash Credit: 4 Disposal of fixed assets, fixed assets will be transferred to operating income by cleaning: operating expenses Credit: Disposal of fixed assets Note: The reason why the recorded operating expenses (since sold to individuals, the selling price will certainly be lower than the market price, or will buy only the spreading sub-) As for the second, made reference to the first on the line .

2013-05-09 15:01:16