How to account for steam purchased from a cogeneration plant for production use?

Purchase of steam for production use is accounted for as raw materials.

1, if it is a general taxpayer enterprise, obtained a special invoice for general taxpayers

Borrow: raw materials

Borrow: Taxes payable - payable VAT (input tax)

Credits: bank deposits (accounts payable)

2, if it is a small-scale enterprise, obtained a general invoice

Borrow: raw materials

Credit: bank deposits (accounts payable)

Dyeing factory using thermal power plant steam the same amount of production, the amount of steam but increased by 1/3, flow meter

Steam temperature, pressure can be the same? The temperature is not the same, the same flow rate of steam containing heat is not the same

Preparation for the plant, the purchase of computers and other things without invoices how to account for

Provisional accounting, to white as the purchase of computers as the original documents, because the accounting should be true and accurately reflect the business activities of the enterprise, accounting for the true results of the business. However, this way the state tax will be based on the invoice management approach to your unit did not obtain the invoice in accordance with the provisions of the behavior of the penalty.

You can also go to the IRS on your own to open an invoice on behalf of the computer.

The unit purchased only the right to use the parking lot how to account for

Borrow: intangible assets or long-term amortized expenses - parking lot right to use

Credits: bank deposits, etc.

puffer can be used in the steam of the thermoelectric power plant

puffer can be used in the thermoelectric power plant of the high-pressure steam, but the need to reduce the temperature and pressure to the applicable parameters can be used, and costs Comparatively high

How to account for books and bookcases purchased by the catering industry?

Purchased books can be charged to "Administrative Expenses ~ Employee Education" or "Employee Compensation Payable".

Purchased bookcases, depending on the value of the bookcases, can be recorded in the "fixed assets" or "low value consumables" account.

The purchase of desks and chairs and sofas should be accounted for

such as desks and chairs in the 2000 yuan can be entered into the current profit and loss, sofas, if more than 2,000 yuan must be entered into the fixed assets.

On your current situation so deal with the accounts. Not enough fixed assets, according to the requirements of the accounting system to be included in the low value consumables and then amortized. Now generally use the full amortization method, when the current period of amortization. When recording: borrow: low value consumables - table

borrow: low value consumables - chair

borrow: low value consumables - sofa

credit; cash on hand or bank deposits

amortization borrow: administrative expenses - amortization of low-value consumable

credit: low value consumable - table

credit: low value consumable - chair

credit: low-value consumable - chair

credit: low-value consumable - table

credit: low-value consumable - chair

credit: low value consumable - chair

credit: low-value consumable - chair

credit: low-value consumable - chair

Credit: Low-value consumables - sofa

So that the end of the low-value consumables account balance of zero, the full amortization of low-value consumables account is only a transitional account, according to the requirements of even the transition to the account processing, which can reflect the number of low-value consumables purchased in the enterprise during the year. This is also the tax authorities require treatment. At the time of the establishment of the enterprise. Tax registration on the provisions of the enterprise low value consumable amortization method.

How to account for the equipment purchased by the enterprise less than 1,000 yuan

can be included in the "low-value consumables", can also be directly included in the "fixed assets", the new accounting standards under the elimination of the limit of 2,000 yuan of fixed assets.

The new accounting standard eliminates the limit of 2,000 yuan for fixed assets!

What is the account for low value consumables purchased for the production plant?

Yes, when purchased, they are all borrowed: Low-value consumables Credit: Cash

When amortized

Borrow: Manufacturing expenses (Low-value consumables purchased for the production workshop)

Borrow: Cost of goods sold (Low-value consumables purchased for the sales department)

Credit: Low-value consumables

If your unit has implemented the new accounting standard, it can be credited to

If your organization has implemented the new accounting standards, it can be credited to "Working Capital Materials - Low Value Consumables"; if your organization has not implemented the new accounting standards, it can still be credited to "Low Value Consumables".