Question 2: What subjects does the maintenance tool include? 2. If it is the tool you mentioned, it should be directly included in the low-value consumables, because low-value consumables can also be included in other items that do not belong to the conditions of fixed assets, and this other item is filled in by low-value consumables. Hanging amortization out of the account can correspond to your business situation and level, which is also convenient. If you are equipped with maintenance tools for air conditioning maintenance, and included in the operating expenses or labor costs, you are not a production enterprise, and you can also use manufacturing expenses instead of labor costs. 3. Amortization of low-value consumables: the amount of low-value consumables is not large, so it is best to amortize them at one time. Entries are made during amortization: borrowing: management expenses-amortization of low-value consumables loans: low-value consumables -xx maintenance project follow-up: according to the requirements of the new accounting standards, low-value consumables should be included in inventory and included in inventory items in accounting statements. Now, please ask: should these low-value consumables be filled in the warehouse receipt? And reflect it in the warehouse account? Do I need to fill in the warehouse receipt when I leave the warehouse? The warehouse can only be used for maintenance. Borrow: main business cost-maintenance tool loan: inventory goods-low-value consumables A: 1. The management of low-value consumables must be strictly implemented in accordance with the management system and specific provisions, and should be filled in the warehouse receipt and reflected in the warehouse account. When you leave the warehouse, you also need to fill in the warehouse receipt. 2. When goods are installed and collected, they shall be recorded according to the outbound order: debit: main business cost-* * maintenance tool loan: inventory goods-low-value consumables.
Question 3: Which account should the maintenance department record to see the specific amount when purchasing maintenance tools?
If the amount is large, it will be included in the fixed assets.
If the amount is small, it is included in the management fee-maintenance fee.
Question 4: What account should some maintenance tools belong to? Some maintenance tools purchased by enterprises belong to consumables, which used to be included in low-value consumables, but now the new accounting standards can be included in the accounting of turnover materials.
Question 5: Which account should the purchased maintenance tools be credited to? When purchasing, it should be recorded in the subject of turnover materials-low-value consumables.
After receipt, manufacturing costs, management costs, etc. Debit the beneficiary department and credit the mobile materials-low-value consumables. If the actual 50-50 amortization method is used to account for the write-off of low-value consumables at one time, accounting entries shall be made in full at one time; If it is 50/50 amortization, do half and keep half until it is scrapped.
Question 6: What subject should the maintenance cost of tools be included in? You are from the decoration company. Power tools should be the main production tools and used in every accounting period. They should be recorded in the fixed assets account, and the repair costs should be recorded in the management expenses or operating expenses respectively according to the situation.
If you are talking about writing tools, it includes low-value consumables, because low-value consumables can also account for others that do not belong to the conditions of fixed assets, and this others will be filled by low-value consumables. Hanging amortization outside the account can correspond to your business situation and level, and also save trouble.
You didn't say where it was used at first. In that case, put it in the operating expenses or labor expenses. You are not a production enterprise, you can also use manufacturing expenses instead of labor expenses.
Question 7: What subjects should be included in the maintenance tools of the automobile industry? What subjects should be included in the subject of "low-value consumables"?
1. According to the relevant provisions of the Accounting Standards for Business EnterprisesNo./kloc-0-Inventory, the low-value consumables used for inventory accounting and management are generally divided into general tools, special tools, replacement equipment, management appliances, labor insurance supplies and other appliances.
2. At the time of purchase:
Borrow: revolving materials-low-value consumables
Loans: bank deposits
3. At the time of collection:
Borrow: Reusable Materials-In Use
Lending: Reusable Materials-Inventory
4. When amortizing:
Borrow: manufacturing expenses (management expenses, etc. )
Loan: Turnover Materials-Amortization
Question 8: Which account is recorded in the garage maintenance tool? Garage belongs to service industry according to accounting. The income is mainly service income, and there are two kinds of costs, one is labor, and the other is some lubricating oil used when repairing cars. According to the maintenance tools you mentioned, those with a value of more than 2,000 can be fixed assets, and those with a small value can be maintenance tools for main business costs or management expenses, which has little impact!
Question 9: What is the theme of workshop maintenance professional tools? Hello, Mr. Li from the accounting school will answer your questions.
Raw materials collected for workshop maintenance are included in management expenses.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Question 10: What subjects should be included in the purchase of maintenance tools in catering industry? According to the current Accounting Standards for Small Enterprises, air conditioners should be "reusable materials" if they are equipped with maintenance tools, such as wrenches, pliers and snow gear. Turnover materials in the accounting standards for small enterprises refer to materials that can be used by enterprises for many times and gradually transfer their value, but still remain in their original form and are not recognized as fixed assets, such as packaging materials, low-value consumables, steel templates, wooden templates, scaffolding, etc. of small enterprises (construction industry), which can be amortized by one-time resale method and amortization method. Borrow: revolving materials-appliances loan: bank deposit loan: manufacturing expenses or sales expenses loan: revolving materials-appliances.