Industrial accounting: If the equipment repurchased by the enterprise is second-hand equipment and there is no purchase invoice, how to handle the accounting of fixed assets and whether to accrue accumulated depreciation? 1. Foreign companies should invoice you. When they sell fixed assets, they should issue VAT invoices or ordinary sales invoices according to the procedures for selling fixed assets, and they should also handle the accounts of fixed assets by themselves.

2. If the other party refuses to open the fixed assets, it may consider hiring an intermediary to evaluate the value and remaining service life of the fixed assets, and record them in the accounts according to the evaluated price, and accrue depreciation according to the evaluated service time.