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fixed assets

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Fixed assets refer to those held by an enterprise for the purpose of producing products, providing labor services, leasing or operating management, which have been used for more than 12 months and whose value has reached a certain standard Non monetary assets , including house 、 building 、 machine Machinery, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are not only the means of labor of enterprises, but also the main assets on which enterprises rely for production and operation. From the perspective of accounting, fixed assets are generally divided into Fixed assets for production 、 Fixed assets for non production 、 Leased out fixed assets 、 Unused fixed assets Fixed assets that do not need to be used, fixed assets under financial lease, fixed assets that receive donations, etc. [1]
Chinese name
fixed assets
Foreign name
fixed asset
Attribution
Tangible assets
Category
7 kinds
Common
Houses, buildings, machines, etc

catalog

  1. one Accounting characteristics
  2. ▪ brief introduction
  3. ▪ Physical form of fixed capital
  4. ▪ abrasion
  5. ▪ depreciation
  6. two main features
  7. three Accounting confirmation
  8. ▪ brief introduction
  9. ▪ Recognition conditions of fixed assets
  10. ▪ Specific application of confirmation conditions
  1. four Accounting measurement
  2. ▪ Initial measurement
  3. ▪ Depreciation method of fixed assets
  4. ▪ Time range of depreciation
  5. ▪ Subsequent expenditure of fixed assets
  6. five Accounting classification
  7. six Accounting valuation
  8. ▪ Original value
  9. ▪ complete replacement value
  10. ▪ net worth
  1. seven Accounting disposal
  2. ▪ introduction
  3. ▪ Conditions for derecognition of fixed assets
  4. ▪ Disposal of fixed assets
  5. eight Depreciation method
  6. ▪ introduction
  7. ▪ Average life depreciation method I
  8. ▪ Average life depreciation method II
  9. ▪ Sum of years
  1. ▪ Double-declining-balance method
  2. ▪ Units-of-production method
  3. nine Related issues
  4. ten daily management
  5. eleven Inventory gain and loss of fixed assets
  6. twelve statistical data

Accounting characteristics

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brief introduction

from value added tax Deducted input tax From the perspective of purchasing fixed assets, fixed assets refer to:
fixed assets
1. Service life exceeds one Fiscal year And other production related equipment, tools and appliances.
2. Articles not belonging to main equipment for production and operation with service life of more than 2 years. (2007 New accounting standards The restriction on the recognized value of fixed assets is lifted, as long as the company thinks it can and the service life is more than one Fiscal year Can be identified as fixed assets Depreciation method Accrued depreciation 。）
3. Long service life.
4. Large unit value.
The regulations here are more than《 Accounting Standards for Business Enterprises 》The scope of the regulations is small, mainly excluding real estate such as houses and buildings, because the sales of houses and buildings pay Sales Tax , VAT is not paid.
commercial press Explanation of English Chinese Dictionary of Securities Investment: Fixed asset 。 First name. Often used in the plural. Long life cycle Tangible assets It is a fixed asset, such as plant, machinery, etc. These assets usually cannot be immediately converted into cash, but the company can withdraw depreciation every year according to accounting and tax regulations. [2]

Physical form of fixed capital

fixed assets
belong to Product production process Used to change or influence Object of labor Of Labor materials , Yes fixed capital The physical form of. Fixed assets can play a role in the production process for a long time, maintaining the original physical form for a long time, but their value is gradually transferred to the product cost with the production and operation activities of the enterprise, and constitutes Product value A component of. According to important principles, an enterprise divides the means of labor into fixed assets and Low value consumables 。 The labor materials with large original value and long service life shall be accounted as fixed assets; The labor materials with small original value and short service life are accounted as low value consumables. In China's accounting system, fixed assets usually refer to houses, buildings, machinery, machinery, transportation vehicles and other equipment, appliances and tools related to production and operation with a service life of more than one year.

abrasion

fixed assets
The value of fixed assets is gradually transferred to new products according to its own wear degree. Its wear is divided into tangible wear and intangible wear; Physical wear and tear, also known as material wear and tear, is the loss of use value and value caused by the use of equipment or fixed assets in the production process or by the impact of natural forces. It can be divided into two categories according to the occurrence of losses. Class I tangible wear refers to the damage and deformation of equipment caused by friction, corrosion, vibration, fatigue and other reasons during the use of equipment. For Class I tangible wear, attention should be paid to reducing the wear rate and reducing and eliminating abnormal wear while using the equipment. The equipment shall be used reasonably, maintained and repaired in time. Type II physical wear refers to the wear and tear of equipment caused by corrosion, weathering and aging under the action of natural forces. Such losses are closely related to the idle time of equipment. For Class II physical wear, attention should be paid to strengthening management, reducing idle time of equipment, and doing a good job in maintenance of idle equipment.
fixed assets
Intangible wear and tear, also known as spiritual wear and tear, is the depreciation of equipment or fixed assets due to the progress of science and technology. According to the specific causes, it can also be divided into two types. Class I intangible wear is caused by the equipment manufacturing department labour productivity Improve, so that the machinery and equipment with the original technical structure and economic performance can Production cost Equipment depreciation due to reduction. This kind of wear does not affect its service performance, nor does it affect its technical performance. To prevent and reduce such losses, attention should be paid to: first, reasonably purchase equipment; 2、 Improve Equipment utilization , make full use of equipment; 3、 Depreciation shall be reasonably withdrawn. Class II intangible wear is due to the fact that the equipment manufacturing department produces new equipment with higher production efficiency and economic benefits, which makes the original equipment relatively depreciate. Such wear and tear makes the technical performance of equipment relatively backward, thus affecting the economic benefits of enterprises. To prevent and reduce this kind of wear, attention should be paid to strengthening the management of equipment and timely updating and transformation.

depreciation

Depreciation is a kind of compensation method for the value of fixed assets transferred to products due to wear and tear during use. Depreciation is mainly calculated by Straight-line method 、 Units-of-production method Accelerated depreciation method, sum of years method, etc; Fixed assets are replaced in material form Form of value Compensation on the is updating; In addition, there are maintenance and repair of fixed assets.

main features

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1. The value of fixed assets is generally large, the use time is long, and they can participate in the production process for a long time and repeatedly.
2. Although wear and tear occurs in the production process, it does not change its physical form, but gradually transfers its value to the product according to its wear and tear degree, and its value transfer part is recovered to form a depreciation fund.
As the monetary performance of fixed assets, fixed funds also have the following characteristics:
1. The cycle period of fixed capital is relatively long. It does not depend on the production cycle of products, but on the service life of fixed assets.
2. The value compensation and physical renewal of fixed funds are carried out separately. The former is completed gradually with the depreciation of fixed assets, and the latter is realized by using the accumulated depreciation funds when the fixed assets cannot be used or are not suitable for use.
3. When purchasing and constructing fixed assets, a considerable amount of monetary capital needs to be paid. This investment is one-time, but the recovery of the investment is carried out through the depreciation of fixed assets by stages.

Accounting confirmation

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brief introduction

If an asset is to be recognized as a fixed asset, it must first meet the definition of fixed assets, and then meet the recognition conditions of fixed assets, that is, the economic benefits related to the fixed asset are likely to flow into the enterprise, and the cost of the fixed asset can be reliably measured.

Recognition conditions of fixed assets

1. The economic benefits related to the fixed assets are likely to flow into the enterprise
When an enterprise recognizes a fixed asset, it needs to judge whether the economic benefits related to the fixed asset are likely to flow into the enterprise. In practice, it is mainly determined by judging whether the risks and rewards related to the ownership of the fixed assets have been transferred to the enterprise.
Generally, obtaining the ownership of fixed assets is an important sign to judge whether the risks and rewards related to the ownership of fixed assets are transferred to the enterprise. If the ownership already belongs to the enterprise, whether the enterprise receives or owns the fixed asset, it can be used as the fixed asset of the enterprise; On the contrary, if the ownership is not obtained, even if it is stored in the enterprise, it cannot be used as the fixed assets of the enterprise. However, whether the ownership is transferred is not the only criterion. In some cases, although the ownership of a fixed asset does not belong to the enterprise, the enterprise can control the flow of economic benefits related to the fixed asset into the enterprise. In this case, the enterprise should recognize the fixed asset. For example, for a fixed asset leased under a financial lease, although the enterprise (lessee) does not own the ownership of the fixed asset, the enterprise can control the flow of economic benefits related to the fixed asset into the enterprise, and the risks and rewards related to the ownership of the fixed asset have actually been transferred to the enterprise, so it meets the first condition for recognition of fixed assets.
2. The cost of the fixed assets can be reliably measured
Reliable measurement of cost is a basic condition for asset recognition. To recognize a fixed asset, the expenses incurred by the enterprise in acquiring the fixed asset must be reliably measured. The enterprise is determining Cost of fixed assets It is sometimes necessary to make a reasonable estimate of the cost of fixed assets based on the latest information obtained. If the enterprise can reasonably estimate the cost of fixed assets, it is deemed that the cost of fixed assets can be reliably measured.
Different components of fixed assets have different service lives or provide economic benefits to enterprises in different ways, and different applications Depreciation rate Or depreciation method, each component shall be separately recognized as a single fixed asset.

Specific application of confirmation conditions

The equipment purchased by the enterprise due to safety or environmental protection requirements, although it can not directly bring economic benefits to the enterprise, but can help the enterprise to obtain future economic benefits or more future economic benefits from the use of other related assets, should also be recognized as fixed assets. For example, the use of environmental protection equipment purchased to purify the environment or meet the requirements of relevant national emission standards will not bring direct economic benefits to the enterprise, but it will help the enterprise to improve its ability to treat wastewater, waste gas and waste residue, and help purify the environment. For this reason, the enterprise will reduce the environmental treatment fees or fines that will be paid in the future due to environmental pollution, Therefore, enterprises should recognize these equipment as fixed assets.
If various components of a fixed asset have different service lives or provide economic benefits to the enterprise in different ways, and different depreciation rates or depreciation methods are applied, it indicates that these components actually provide economic benefits to the enterprise in an independent way. Therefore, the enterprise should recognize each component as a single fixed asset. For example, if the engine of an aircraft has a different service life from the fuselage of the aircraft and different depreciation rates and methods are applied, the enterprise should recognize it as a fixed asset separately.

Accounting measurement

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Initial measurement

（1） Principles for initial measurement of fixed assets
Fixed assets shall be initially measured at cost.
fixed assets
The cost of a fixed asset refers to all reasonable and necessary expenditures incurred by an enterprise before the acquisition and construction of a fixed asset reaches its intended serviceable condition. These expenses include direct costs, freight and miscellaneous charges, packaging costs, installation costs, etc., as well as indirect costs, such as the loan interest to be borne, the translation difference of foreign currency loans, and other expenses to be apportioned Overhead 。
For specific fixed assets in special industries, the initial entry cost should also be considered Discard Expenses 。 Abandonment cost usually refers to the expenditure determined by the obligations of environmental protection and ecological restoration undertaken by enterprises according to national laws, administrative regulations, international conventions, etc., such as the obligations of abandonment and environmental restoration of nuclear power plants and nuclear facilities. For the specific fixed assets of these special industries, the enterprise shall include the present value of the disposal costs in the relevant Cost of fixed assets 。 petroleum Natural gas exploitation The enterprise shall Oil and gas assets The present value of the disposal cost is included in the cost of relevant oil and gas assets. Within the service life of fixed assets or oil and gas assets Estimated liabilities Of Amortized cost And effective interest rate interest expenses Should be included when it occurs Financial expenses 。 commonly Industrial and commercial enterprises The cost of scrapping and cleaning up the fixed assets of Disposal of fixed assets Expense handling.
（2） Initial measurement of fixed assets acquired in different ways
1、 Purchased fixed assets
fixed assets
The cost of an enterprise's purchased fixed assets includes the purchase price, relevant taxes, transportation fees, loading and unloading fees, installation fees and professional service fees attributable to the assets incurred before the fixed assets reach the expected serviceable condition. Purchased fixed assets can be divided into purchased fixed assets that do not need to be installed and purchased fixed assets that need to be installed. When purchasing several fixed assets with a single sum of money that are not separately priced fair value The total cost is allocated proportionally, and the cost of each fixed asset is determined separately.
If the purchase price of a fixed asset is delayed beyond the normal credit conditions and has the nature of financing in essence, the cost of the fixed asset is determined on the basis of the present value of the purchase price. The difference between the actual payment and the present value of the purchase price shall be used during the credit period Effective interest rate method Amortization shall be carried out, and the amortization amount shall meet the following requirements: Capitalization of borrowing costs Conditions should be included Cost of fixed assets Shall be recognized as financial expenses within the credit period, Included in current profit and loss 。
2. Self built fixed assets
For self constructed fixed assets, the entry value shall be the necessary expenses incurred before the construction of such assets reaches the expected serviceable condition. Among them, "the necessary expenses incurred before the construction of the asset reaches the expected serviceable condition", including the cost of engineering materials Labor cost Relevant taxes paid and payable Capitalization Of Borrowing costs And indirect costs to be shared. All kinds of materials prepared by the enterprise for the construction in progress shall be treated as actual cost And according to the types of various special materials Detailed accounting 。 Accrued Cost of fixed assets The borrowing costs shall be handled in accordance with the relevant provisions of "Chapter XIV Borrowing Costs" of this book.
Self built fixed assets of enterprises include self operated construction and outsourcing construction.
fixed assets
(1) All kinds of materials prepared by the enterprise for the construction in progress shall be taken as the actual cost according to the purchase price actually paid, the non deductible value-added tax, transportation fees, insurance premiums and other related taxes, and shall be accounted in detail according to the types of various special materials. Remaining after project completion Engineering materials , if transferred to the enterprise Stock materials , based on its actual cost or Planned cost Transfer to enterprise inventory materials. Deductible Input VAT The actual cost or planned cost after deducting the VAT input tax shall be transferred to the inventory materials of the enterprise.
Inventory surplus , inventory loss, scrapped and damaged engineering materials, less insurance company . The difference after the negligent party compensates the part, if the project has not been completed, it shall be included in or written off against the cost of the project; If the project has been completed, it shall be included in the current period nonoperating revenues and expenses 。
（2） Construction in progress It shall be determined according to the actual expenditure engineering cost And accounted for separately.
First, the enterprise's Self supporting project , should be in accordance with Direct material . Measurement of direct labor and mechanical construction costs; use Contract project For enterprises in the mode of, it shall be measured according to the project price payable. For the equipment installation project, the project cost shall be determined according to the value of the installed equipment, the project installation cost, the expenditure incurred in the project commissioning, etc.
Second, the project shall be carried out before reaching the expected serviceable condition Load combined commissioning The net expenditure incurred shall be included in the project cost. The cost of the products that can be sold during the load joint test run of the enterprise's construction in progress project before reaching the expected serviceable condition shall be included in the cost of the construction in progress. When the project is sold or converted into inventory goods, the cost of the project shall be offset by its actual sales revenue or estimated sales price.
Third, single item or Unit works Scrapping or damage, net loss after deducting the value of scrap materials and compensation from the negligent person or insurance company, etc. If the project has not reached the intended serviceable condition, it shall be included in the cost of continuing construction; If the project has reached the intended serviceable condition and belongs to the preparation period, it shall be included in Administrative expenses , which does not belong to the preparation period, shall be included in Non operating expenses 。 If the scrapping or damage is caused by abnormal reasons, or all the construction projects under construction are scrapped or damaged, the net loss shall be directly included in the current non operating expenses.
Fourth, the constructed fixed assets have reached the expected serviceable condition, but have not yet been handled Final account of completion Shall, from the date of reaching the intended serviceable condition Project budget , construction cost or actual project cost, etc., shall be transferred into fixed assets according to the estimated value, and shall be withdrawn according to relevant provisions Depreciation of fixed assets Provision for depreciation of fixed assets. The adjustment will be made after the completion settlement procedures are handled.
3. Leased in fixed assets
finance lease , refers to the substantial transfer of Asset ownership All risks and rewards related to leasing. Its ownership may or may not be transferred eventually. In the form of finance lease, the lessee shall, on the lease beginning date Lease in fixed assets Fair value and Minimum lease payments The lower of the present value shall be regarded as the leased fixed assets entry value , take the minimum lease payment as Long term payables The difference between the recorded value of Unconfirmed financing costs 。
4. Fixed assets acquired in other ways
(1) The cost of fixed assets invested by investors shall be determined according to the value agreed in the investment contract or agreement, except that the value agreed in the contract or agreement is unfair.
（2） Exchange of non monetary assets 、 Debt restructuring The cost of fixed assets obtained by such methods shall be determined in accordance with the relevant provisions of "Chapter VIII Exchange of Non monetary Assets" and "Chapter XI Debt Restructuring" in this book.

Depreciation method of fixed assets

fixed assets Of depreciation It refers to the determination of fixed assets Depreciable amount System allocation carried out.
Service life refers to the expected service life of fixed assets. The service life of some fixed assets can also be expressed by the quantity of products or services that the asset can produce.
The accrued depreciation amount refers to the original price of the fixed assets that should be depreciated less its Net Salvage Balance after; If fixed assets Accrued impairment Preparation, and the accrued Fixed assets depreciation reserves Cumulative amount.
The enterprise shall reasonably select the expected realization mode of economic benefits related to fixed assets Depreciation method of fixed assets 。
The depreciation methods available include straight-line method Workload method Double-declining-balance method and Sum of years Etc. Once the depreciation method of fixed assets is determined, it shall not be changed at will. Fixed assets shall be depreciated on a monthly basis and included in the cost of related assets or Current profit and loss 。
The depreciation of fixed assets shall be accrued on a monthly basis. The depreciation of the fixed assets added in the current month shall be accrued from the next month; The fixed assets decreased in the current month shall be depreciated in the current month.
After the fixed assets are fully depreciated, no depreciation will be accrued no matter whether they can be used continuously; Fixed assets that are scrapped in advance are no longer subject to supplementary depreciation. Fixed assets that have been fully depreciated and can continue to be used shall continue to be used and the physical management shall be standardized. [3]
An enterprise shall, at least at the end of each year, determine the service life Net Salvage And depreciation method. If the estimated service life is different from the original estimate, the service life of fixed assets shall be adjusted. If there is any difference between the expected net residual value and the original estimate, the expected net residual value shall be adjusted. If there is a major change in the expected realization method of economic benefits related to fixed assets, it shall be changed Depreciation method of fixed assets 。 Changes in the service life, estimated net residual value and depreciation method of fixed assets shall be taken as Changes in accounting estimates 。
straight-line method
Also known as straight-line method, it refers to the combination of fixed assets Depreciable amount A method of balanced allocation to the expected service life of fixed assets. The depreciation amount of each period calculated by this method is equal. The calculation formula is as follows:
Annual depreciation rate=(1- Estimated net residual value rate ）÷ Estimated service life (year) × 100%
Monthly depreciation rate=annual depreciation rate ÷ 12
Monthly depreciation amount= Original price of fixed assets × Monthly depreciation rate
Units-of-production method
It is a method to calculate the depreciation amount of each period based on the actual workload. The calculation formula is as follows:
Unit workload depreciation amount=original price of fixed assets × (1 - estimated net residual value rate)/estimated total workload
Monthly depreciation amount of a fixed asset=workload of the fixed asset in the current month × depreciation amount per unit workload

Time range of depreciation

In practice, enterprises should generally accrue depreciation of fixed assets on a monthly basis. When an enterprise actually accrues depreciation of fixed assets, the depreciation of the fixed assets added in the current month will not be accrued in the current month, but will be accrued from the next month; The fixed assets decreased in the current month shall be depreciated in the current month, but not from the next month. fixed assets Fully depreciated After that, no depreciation will be accrued no matter whether it can continue to be used; Fixed assets that are scrapped in advance are no longer subject to supplementary depreciation.
The cost of the fixed assets that have reached the expected serviceable condition but have not yet completed the final accounts shall be determined according to the estimated value, and depreciation shall be accrued; After the completion settlement is handled, the original provisional estimated value will be adjusted according to the actual cost, but it is not necessary to adjust the originally accrued depreciation amount.
The book value of the fixed assets that are out of use in the process of renovation shall be transferred into Construction in progress , no depreciation will be accrued. Renovation project After the fixed assets are converted into fixed assets after reaching the expected serviceable condition, the depreciation shall be withdrawn according to the re determined depreciation method and the remaining service life of the fixed assets.
Fixed assets that are out of service due to overhaul shall be depreciated as per the provisions, and the amount of depreciation withdrawn shall be included in the cost of relevant assets or Current profit and loss 。

Subsequent expenditure of fixed assets

Subsequent expenditure of fixed assets It refers to the expenditure for renovation and repair of fixed assets in use.
Subsequent expenditures related to renovation and transformation of fixed assets that meet the conditions for recognition of fixed assets shall be included in Cost of fixed assets At the same time, the book value of the replaced part will be deducted. The subsequent capitalized expenditures of fixed assets are accounted through the "construction in progress" account. When the subsequent expenditure incurred by the fixed assets is completed and reaches the expected serviceable condition, it will be transferred from the construction in progress to the fixed assets Net Salvage And depreciation methods.
Subsequent expenditures such as repair costs related to fixed assets that do not meet the recognition conditions for fixed assets shall be included in the current management costs or selling expenses 。

Accounting classification

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1、 Classified accounting.
1. Divided into production and operation use and non production and operation use according to economic use
Fixed assets for production and operation refer to the fixed assets directly serving the whole process of production and operation, such as factory buildings, machinery and equipment, warehouses, sales places, transportation vehicles, etc. Fixed assets for non production and operation It refers to the fixed assets that do not directly serve the production and operation, but meet the material, cultural and welfare needs of employees, such as the housing, equipment and other fixed assets used in staff dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries and scientific research.
2. According to the use conditions, it can be divided into three categories: in use, unused and unnecessary
Fixed assets in use refer to various fixed assets being used by an enterprise, including machinery and equipment that are temporarily suspended due to seasonal and major repair reasons and stored in the user department for replacement. Unused fixed assets It refers to those that have not been put into use New fixed assets And the fixed assets that have been approved to stop using. Fixed assets that are not needed refer to the fixed assets that the enterprise does not need to use and is ready to deal with.
3. According to the ownership, it can be divided into three categories: self owned, investment received and lease in
Self owned assets refer to various fixed assets owned by enterprises. Leased in fixed assets refer to the fixed assets leased from the outside by an enterprise. Leased in fixed assets can be divided into operating lease assets and financial lease fixed assets. The ownership of operating lease assets does not belong to the lessee, but the ownership of financial lease fixed assets will belong to the lessee when they expire. The lessee can manage them as its own assets and accrue depreciation.
4. According to the physical form, it can be divided into five categories: houses and buildings, machinery equipment, electronic equipment, transportation equipment and other equipment
5. The minimum service life of fixed assets is divided into 5 years, 10 years and 20 years
Fixed assets such as electronic equipment, transportation tools other than trains and ships, and appliances, tools and furniture related to production and operation with a minimum service life of 5 years; Such as trains, ships, machinery, machinery and other production equipment with a minimum service life of 10 years; Fixed assets such as houses and buildings with a minimum service life of 20 years. When classifying the minimum service life of fixed assets, enterprises cannot classify fixed assets with different service lives into one category, so as not to affect the correctness of depreciation accrual of fixed assets.
2、 Classification
In 2023, the Basic Classification and Code of Fixed Assets and Other Assets was published, which is divided into 7 categories, including houses and structures, equipment, cultural relics and exhibits, books and archives, furniture and appliances, special animals and plants, and materials. On this basis, it is divided into 75 categories and nearly 3000 sub categories. [5]
1. Houses and buildings
classification
Houses and buildings refer to all houses and buildings owned by the enterprise, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises.
2. General office equipment
General office equipment refers to the equipment commonly used by enterprises for office and affairs, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment Furniture Etc. General equipment belongs to general equipment, and is also included in the category of general equipment by clothing, drinking utensils, cooking utensils, decorations, etc.
3. Special equipment
Special equipment refers to the equipment that belongs to an enterprise and is specially used for a certain work. Including: recreational and sports equipment, recording and video equipment, projection and video equipment, typing and telex equipment, telephone and telegraph communication equipment, stage and lighting equipment, special equipment for archives, and modern office microcomputer equipment. All tools and instruments dedicated to a certain work shall be listed as special equipment.
4. Cultural relics and exhibits
Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. For example, antiques, calligraphy and painting, souvenirs, etc. Some enterprises have exhibition rooms and showrooms in their logistics departments. Those with the above items are also cultural relics and exhibits.
5. Books
Books refer to the books of professional libraries and cultural centers and the business books of units. All kinds of books in the enterprise's internal reference room and archives, including political, business, literature and art books, belong to the state property.
6. Transportation equipment
Transportation equipment refers to various types of equipment used by the logistics department Means of transportation Including cars, jeeps, motorcycles, vans, passenger cars, ships, transport vehicles, three wheeled trucks, manual trailers, scooters, bicycles and small wheeled vehicles.
7. Mechanical equipment
Mechanical equipment mainly includes machine tools, power machines, tools, standby generators, etc. used by the enterprise logistics department for self maintenance, as well as meters, testing instruments and medical equipment in hospitals. The machinery, tools and equipment of some affiliated productive enterprises should also be included.
8. Other fixed assets
Other fixed assets refer to the fixed assets not included in the above categories. The competent department may divide the above categories properly according to the specific situation, or divide them into more categories.

Accounting valuation

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Original value

Original value, also known as historical cost and original cost, refers to the total price paid by an enterprise to obtain a fixed asset and all reasonable and necessary expenses incurred before the fixed asset reaches the expected working state. The main advantage of adopting the original value is that the original value is objective and verifiable; At the same time, the original value can truthfully reflect the scale of the enterprise's investment in fixed assets, and is the basis for the enterprise to accrue depreciation. Therefore, the original value is the basic valuation standard of fixed assets, and this valuation method is adopted for the valuation of fixed assets in China.
The disadvantage of this pricing method is that when the economic environment and social price level change, due to the role of the time value of money and the impact of price level changes, there will be differences between the original value and the current value, and the original value cannot reflect the real value of fixed assets. In order to make up for the shortcomings of this pricing method, enterprises can Notes to Financial Statements The current replacement cost of fixed assets is disclosed in.
After the original value of fixed assets is recorded, the enterprise shall not arbitrarily change or adjust the book value of fixed assets except for the following circumstances:
① Revaluate the value of fixed assets according to national regulations, such as revaluation of fixed assets in case of property right change and shareholding system reform.
② Add supplementary equipment or improved devices.
③ Dismantle part of fixed assets.
④ Adjust the original estimated value according to the actual value.
⑤ The value of the original fixed assets is found to be incorrect.

complete replacement value

The full replacement value is also called the current replacement cost, which refers to all the expenses needed to re purchase and build the same fixed assets under the current production technology conditions. The valuation based on the replacement full value can truly reflect the current value of fixed assets. Therefore, some people advocate that the replacement full value should replace the original value as the valuation basis of fixed assets. However, this method is lack of verifiability, and the specific operation is relatively complex. Generally, it is used when the original value of fixed assets cannot be obtained or the statement needs to be supplemented. If an inventory gain of fixed assets is found, the replacement full value can be used for entry. However, in this case, once the full replacement value is recorded, it becomes the original value of the fixed asset.

net worth

Net value, also known as discount value, refers to the original value or complete replacement value Net amount after deduction of depreciation. Net value of fixed assets It can reflect the current value of fixed assets that have not been worn out in a certain period of time and the amount of funds actually occupied by fixed assets. Comparing the net value with the original value can reflect the new and old degree of the current fixed assets of the enterprise.
In traditional accounting practice, depreciation is Cost of fixed assets The basic form of amortization. Therefore, the book value of fixed assets is the residual value after deducting accumulated depreciation from the initial cost on the acquisition date, that is, the acquisition cost of fixed assets that have not been amortized. Unlike current assets such as inventories and short-term investments, the book value of fixed assets generally does not consider the impact of market price changes. According to the basic accounting assumption of going concern, people believe that fixed assets are for long-term use in the process of production and sales, and do not need to be sold and realized in a short period of time. Therefore, in the past, they always adhered to the historical cost (original acquisition cost) as the valuation basis.

Accounting disposal

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introduction

Disposal of fixed assets, including the sale, transfer, scrap and damage of fixed assets, foreign investment Exchange of non monetary assets , debt restructuring, etc.

Conditions for derecognition of fixed assets

Fixed assets that meet one of the following conditions shall be derecognized:
(1) The fixed assets are under disposal;
(2) The fixed assets are not expected to generate economic benefits through use or disposal.

Disposal of fixed assets

(1) An enterprise holding fixed assets for sale shall Net Salvage Make adjustments.
(2) When an enterprise sells, transfers, discards or damages fixed assets, it shall include the amount of the disposal income after deducting the book value and relevant taxes into the current profits and losses. Fixed assets book value It is the cost deduction of fixed assets Accumulated depreciation And the amount after the accumulated impairment provision.
(3) The subsequent expenditures of fixed assets incurred by the enterprise are included in Cost of fixed assets The book value of the replaced part shall be derecognized.

Depreciation method

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introduction

The enterprise shall select the depreciation method according to the expected realization method of the economic benefits contained in the fixed assets. The available depreciation methods mainly include straight-line method Workload method Double-declining-balance method 、 Sum of years Etc. Once the depreciation method is determined, it shall not be changed at will. If changes are needed, they should be made in Notes to Financial Statements As described in.
In order to reflect the principle of consistency Depreciation method of fixed assets It cannot be modified in each depreciation method. When the accrued month is not less than the expected use month, depreciation will not be performed. Fixed assets increased in the current period will not be depreciated in the current period, while those decreased in the current period will be depreciated to meet the Principle of comparability 。
Introduction to several depreciation methods

Average life depreciation method I

Monthly depreciation rate=(1 - residual value rate) ÷ estimated use month
Monthly depreciation amount=monthly depreciation rate × original value=(original value - residual value) ÷ estimated use month
Residual value=original value × residual value rate
It can be seen that the straight-line depreciation method is only related to three parameters: original value, residual value (or residual value rate), and estimated service month. The amount of depreciation has nothing to do with Cumulative Depreciation and Accrued Month (when the accrued month is less than the estimated month).

Average life depreciation method II

Monthly depreciation amount=(original value - salvage value - accumulated depreciation) ÷ (estimated use month - withdrawn month)
Monthly depreciation rate=monthly depreciation amount ÷ (original value - residual value)
=[1 - Accumulated depreciation ÷ (original value - residual value)] ÷ (estimated use month - withdrawn month)
In the straight-line depreciation method, the depreciation amount is related to five parameters: original value, cumulative depreciation, salvage value, expected service month, and accrued month.
If cumulative depreciation and accrued month are both 0, the monthly depreciation amount in the two depreciation methods is the same, but the monthly depreciation rate is different.

Sum of years

Sum of years The annual depreciation amount is calculated by multiplying the net amount of the original value of the fixed asset minus the residual value by a decreasing fraction year by year. The calculation formula is as follows:
Annual depreciation rate=(depreciation life - number of years used) ÷ [depreciation life × (depreciation life+1) ÷ 2]
Monthly depreciation amount=（ Original value of fixed assets - Net Salvage ）× Monthly depreciation rate

Double-declining-balance method

Double-declining-balance method Is not considering Residual value of fixed assets Under the condition of double straight-line depreciation rate and Net value of fixed assets To calculate depreciation. The calculation formula is as follows:
Annual depreciation rate=2 ÷ depreciation life
Monthly depreciation rate=annual depreciation rate ÷ 12
Monthly depreciation amount=fixed assets Net book value × Monthly depreciation rate.
With this method, the net value of the fixed assets net of the expected net residual value shall be averagely amortized within two years before the expiration of the depreciation life of the fixed assets.

Units-of-production method

Workload method is a method to accrue depreciation amount based on actual workload. The calculation formula is as follows:
Depreciation amount per workload=(original value of fixed assets - estimated net income) ÷ total workload specified
Monthly depreciation amount of a fixed asset=workload of the fixed asset in the current month × depreciation amount of each workload

Related issues

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At present, we must take controlling the excessive growth of investment and optimizing the investment structure as an important task of macro-control.
China's economy is generally stable and has maintained a good development trend. Fixed asset investment has played an important role in economic growth, but there have also been problems worth paying close attention to, such as excessive investment growth. Practice has proved that to promote steady and rapid economic development, we must maintain a moderate investment scale and a reasonable investment structure 。 However, if the investment scale is too large, the growth rate is too fast, and the structure is unreasonable, the economic operation will be stretched too tight, the pressure on resources and environment will increase, and the national economy will continue to grow steadily and rapidly.
The accelerated growth of China's fixed asset investment is the result of the national economy and social development entering a new stage, the upgrading of consumption structure driving the upgrading of industrial structure, and the acceleration of industrialization and urbanization. It should be said that it has certain objective rationality and inevitability. However, it should also be noted that since 2012, the investment in fixed assets has grown too fast, the number and scale of new projects are large, structural contradictions are still prominent, and investment rebound pressure is increasing.
From the perspective of investment growth, in the first half of the year Investment in fixed assets of the whole society 4237.1 billion yuan, an increase of 29.8%, 4.4 percentage points higher than the same period in 2011. Among them, the urban investment was 3636.8 billion yuan, up 31.3%, with a year-on-year increase of 4.2 percentage points. In terms of newly started projects, there were nearly 100000 newly started projects nationwide in the first half of the year, an increase of 18000 on a year-on-year basis; The total planned investment in new projects increased by 22.2% year on year. Among them, 8 provinces (autonomous regions and municipalities) plan to increase the total investment of new projects by more than 50%. From the perspective of industry structure, investment growth in some industries has accelerated. In the last half year, the investment in textile industry increased by 40.6%, and the investment in transportation equipment manufacturing industry such as automobile increased by 44.5%, both faster than the first quarter. Some new projects do not conform to the national industrial planning and industrial policies, and the convergence of product structure is obvious.
It should be soberly noted that the current excessive growth of investment is related to the fact that China is in the development stage of accelerating industrialization and urbanization, but it is mainly due to problems in the system and mechanism and Economic growth mode There is no fundamental change. Mainly reflected in:
Some places blindly pursue the speed of economic growth and unilaterally rely on investment to stimulate economic growth; The phenomenon of illegal land use is relatively serious; The rapid growth of investment is intertwined with the relatively rapid growth of money and credit, and the excessive foreign trade surplus, but the most prominent and overall concern is the rapid growth of fixed asset investment.
The problems in the current investment operation and their deep roots, if not guided and controlled in time, will further highlight the already prominent contradictions and problems. First, increase the pressure on resources and environment, disrupt the economic order, affect the adjustment of economic structure and the transformation of growth mode, and affect the steady and rapid development of the economy and the smooth realization of the goals of the 11th Five Year Plan. Second, the rapid growth of investment and bank credit If the scale is too large, mutual causality and mutual promotion will increase financial risks. Third, it is too big Investment demand Will pull Price of means of production The sharp rise will lead to an increase in the cost of downstream products, which is likely to lead to an excessive rise in prices. Fourth excess production capacity The industry expands blindly again. Once the market changes, it is bound to cause a batch of enterprises to close down, increase a batch of unemployment, and produce a batch of banks NPLs 。 If it continues to develop, there will be big ups and downs, causing heavy losses.
solve Investment field For the outstanding problems, we should unify our thinking, raise awareness, and unswervingly implement the policies and measures of the CPC Central Committee and the State Council on strengthening and improving macro-control. Keep Macroeconomic policy On the premise of continuity and stability, we should stick to highlighting the key points, treating differently, maintaining pressure, and making appropriate adjustments to effectively solve the current problems of rapid investment growth, too many new projects, and prominent structural contradictions.
We should further adhere to the principle of Scientific Outlook on Development To lead the overall economic and social development; Strictly control new projects; Further strengthen land administration ； Continue to strictly control the credit "gate"; Vigorously adjust and optimize the investment structure; Strictly regulate investment promotion activities.

daily management

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Fixed assets have the characteristics of high value, long service life, scattered use locations, and difficult management. It is precisely because of these reasons that the inventory of fixed assets is extremely difficult. It is generally reflected in the fact that the system is virtually non-existent. Some departments have set up asset managers, and some departments have not Asset manager , due to the lack of strict institutional constraints, the lack of cooperation between the asset management department, the user department and the financial department in the actual work, the increase, allocation and scrapping of assets, the lack of strict time restrictions and the lack of strict punishment measures in management, resulting in slow document flow, delayed entry time, or repeated entry, omission, and generation Inconsistency between account and reality Phenomenon. Management confusion due to frequent personnel transfer, unclear handover procedures, etc.
Fixed assets management Are there always some problems that cannot be solved?
Why is the inventory of fixed assets always thankless?
Why is the account, card and material of fixed assets always wrong?
Why do fixed assets always disappear?
Why can't idle and waste fixed assets be fully utilized?
Why are fixed assets still being purchased repeatedly?
Why can't we know the exact quantity of fixed assets?
The solutions to the above problems are as follows:
First of all, the advanced barcode technology is used to conduct all-round and accurate supervision over the physical objects from purchase, requisition, cleaning, inventory, borrowing and return, repair to scrap, and to truly achieve the consistency between the account and the object in combination with reports such as asset classification statistics.
Give an example of barcode technology: give each object a unique barcode Asset tag It can track and manage the physical objects of fixed assets in the whole life cycle from the acquisition of assets to the exit of assets. It has solved the problems of inconsistent accounts, cards and materials, unclear assets and equipment, idle waste, inflated assets and asset loss in asset management.
Example of fixed asset tracking equipment—— data collector
The data collector can be understood as a handheld computer that can read bar codes. Since it is a handheld computer, it can be connected to the server through wireless network to supervise all links of fixed assets circulation.
Based on the experience of tens of thousands of operating users, "Houkuan" HK-906 series data has become a classic product of Houkuan's mobile data terminals with simple functions, economy and durability; It is applicable to the needs of various working environments, and can be used in industry, government, manufacturing, logistics, warehousing and distribution centers. With the HK906 series, you can collect data efficiently and accurately, and correctly transfer data to Host system 。 Its reasonable price and practical performance greatly meet your budget needs. The HK-906 series has a high-speed ARM32 bit processor and 128M storage space, which is ideal for batch data processing. Its ultra wide screen (displaying 10 * 10 Chinese characters, rich information in single screen fields, eliminating redundant operations such as turning the screen and scrolling the screen), user-friendly graphical interface and ergonomic appearance design have greatly improved the comfort of employees in the use process.

Inventory gain and loss of fixed assets

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1. After the implementation of the new standards, the accounting of inventory gains of fixed assets has changed. The inventory gain of fixed assets in the old standard is usually recorded in the "pending property loss and surplus - pending fixed assets loss and surplus" account before the approval of write off, and is transferred from this account after the approval of write off“ Non operating income ”Account. According to the new standard, the inventory surplus of fixed assets should be early errors Recorded“ Prior year income adjustment ”Account. The inventory gain of fixed assets is no longer included in the current profit and loss, but is regarded as an accounting error in the previous period and corrected according to relevant regulations. [4]
According to the Accounting Standards for Business Enterprises (2006), prior period error refers to the failure to use or misuse of the following two kinds of information financial statements Underreporting or misstatement: reliable information that is expected to be obtained and taken into account when preparing the financial statements for the previous period; Reliable information that can be obtained when the preliminary financial report is approved to be issued. Previous errors usually include calculation errors and applications accounting policy The impact of errors, omissions or misinterpretations of facts, fraud, and stock , inventory gain of fixed assets, etc.
When an enterprise uses inventory gain fixed assets, it should first determine the original value, cumulative depreciation and Net value of fixed assets 。 Debit "Fixed Assets" and credit "Accumulated Depreciation" according to the determined original value of fixed assets, and credit the difference between them“ Prior year income adjustment ”； Then calculate the payable Income tax expense , credit "tax payable - income tax payable"; And then add Surplus reserve , credit "surplus reserve"; Final adjustment Profit distribution , debit "Profit and loss adjustment of previous years" and credit "Profit distribution - undistributed profit".
2、 Inventory loss of fixed assets
Losses caused by inventory losses of fixed assets shall be included in the current profits and losses. Enterprises in physical inventory Fixed assets with mid inventory loss book value Debit“ Loss and surplus of property to be disposed ——The "loss and surplus of fixed assets to be processed" account is debited to the "accumulated depreciation" account based on the accumulated depreciation that has been accrued Provision for impairment , Debit“ Fixed assets depreciation reserves ”Account, credit the "Fixed Assets" account according to the original price of fixed assets.
When it is handled after being approved according to the management authority, it shall be debited as recoverable insurance compensation or compensation for the negligent person“ Other receivables ”Account, by Accrual Non operating expenses The amount is debited to the "non operating expenditure - inventory loss" title and credited to the "property loss and surplus to be disposed" title.

statistical data

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According to the data released by the National Bureau of Statistics of China, from January to December 2012, the national fixed asset investment excluding farmers was 36483.5 billion yuan, with a nominal increase of 20.6% year-on-year and a real increase of 19.3% after deducting price factors. The growth rate fell 0.1 percentage points from January to November and 3.4 percentage points from 2011. On a month on month basis, fixed asset investment excluding farmers increased by 1.53% in December.
fixed assets
In terms of industries, from January to December, the investment in the primary industry was 900.4 billion yuan, up 32.2% year on year, 1.7 percentage points faster than that from January to November; The investment in the secondary industry was 15867.2 billion yuan, up 20.2%, and the growth rate dropped 0.9 percentage points; The investment in the tertiary industry was 19715.9 billion yuan, up 20.6%, 0.2 percentage points faster. In the secondary industry, the industrial investment was 15463.6 billion yuan, up 20%, and the growth rate dropped 1.1 percentage points from January to November; Among them, the investment in mining industry was 1312.9 billion yuan, up 11.8%, and the growth rate dropped 0.4 percentage points; The investment in manufacturing industry was 12497.1 billion yuan, up 22%, and the growth rate fell 0.8 percentage points; The investment in the production and supply of electricity, heat, gas and water was 1653.6 billion yuan, up 12.8%, and the growth rate dropped 3.4 percentage points.
From a regional perspective, from January to December, the investment in the eastern region was 16993.9 billion yuan, up 17.8% year on year, 0.2 percentage points lower than that from January to November; The investment in the central region was 10371.3 billion yuan, up 25.8%, and the growth rate dropped 0.4 percentage points; The investment in the western region was 8615 billion yuan, up 24.2%, and the growth rate was the same as that from January to November.
In terms of registration type, from January to December, domestic enterprises invested 34214.8 billion yuan, up 21.2% year on year, 0.2 percentage points lower than that from January to November; The investment of Hong Kong, Macao and Taiwan businessmen was 1018.5 billion yuan, up 8%, and the growth rate fell 0.8 percentage points; Foreign investment reached 1063 billion yuan, up 14.5%, 2.7 percentage points faster.
From the perspective of project affiliation, from January to December, the central project investment was 2166.3 billion yuan, up 5.9% year on year, 0.2 percentage points lower than that from January to November; The investment in local projects was 34317.2 billion yuan, up 21.7%, and the growth rate was the same as that from January to November.
From the perspective of construction and new projects, from January to December, the total planned investment in construction projects was 74237.9 billion yuan, up 18.1% year on year, 1.8 percentage points faster than that from January to November; The total investment of newly started projects is planned to be 30908.3 billion yuan, up 28.6% year on year, with the growth rate falling 0.2 percentage points.
From the perspective of funds in place, from January to December, funds in place amounted to 39944 billion yuan, up 18.6% year on year, 0.2 percentage points lower than that from January to November. Among them, State budget funds The growth rate was 29.7%, down 1.6 percentage points; Domestic loans increased by 8.4%, and the growth rate dropped by 1.4 percentage points; Self raised funds increased by 21.7%, 0.1 percentage point faster; Foreign capital utilization decreased by 10.9%, 0.5 percentage point more than that from January to November; Other funds increased by 13.7%, the growth rate was the same as that from January to November.
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