Original title: Should the office supplies purchased by the company be included in fixed assets or.. Ask: We are small-scale taxpayers. The company purchased three sets of office desks and chairs this month, spent 1500 yuan and obtained ordinary VAT invoices. Is it included in fixed assets or low-value consumables? To answer this question, let's first look at the concept of fixed assets and low-value consumables. Don't think that the office supplies purchased by the company, especially the large ones that are not easy to damage, such as tables, chairs, benches, sofas and shelves,Against Bacteria Breathable KN95 Face Mask, should be included in the fixed assets accounting. Before entering the account, you have to calculate the value and use of these things. Therefore, in the above question,Medical Disposable Coverall, office desks and chairs should be included in the accounting of "turnover materials-low-value consumables". Not only office desks and chairs, but also some office supplies purchased by the company, such as printing paper, consumables, stationery and so on, I believe that the accountants who have just come into contact with them will be confused. 01 Accounting treatment of office supplies 1. What circumstances are included? Accounting for "administrative expenses"? Small expenditures for purchasing office supplies can be directly included in the subject of "management expenses". For example, Full Body Disposable Coverall ,CE Certificate KN95 Mask, the auxiliary supplies that employees need to use in their daily work include office supplies that are related to work but have a relatively small unit price, such as file bags, desktop supplies, voucher books, consumables and equipment. Accounting Entries: Debit: administrative expenses Credit: Cash on hand (or bank deposit) 2. What circumstances are included? "Low-value consumables" accounting? If the amount of office supplies purchased is relatively large, but the unit price is more than 10 yuan, less than 2000 yuan, or the use cycle is less than one year, such as office furniture, it consumables, glassware and packaging containers used in the course of operation, they should be included in the accounting of "turnover materials-low-value consumables". Expand the full text Because of the low value and short service life of low-value consumables, their value will be amortized into product cost and transferred to management expenses. Accounting Entries: At time of purchase: Debit: Low-value consumables Credit: Cash (or bank deposit) When amortized: Debit: Administrative expenses Credit: Low-value consumables (It can be amortized in a lump sum and can be amortized averagely in several months) 02 The strictest invoice order in history The purchase of office supplies should be invoiced like this! According to the Announcement on Issues Related to the Issuance of VAT Invoices (Announcement No.16 of 2017): “ When the seller issues a VAT invoice, the content of the invoice should be issued according to the actual sales amount, and the content inconsistent with the actual transaction should not be issued according to the requirements of the buyer. That is to say, regardless of the amount, the office expenses should be listed. If you buy a pencil, you should print out the model and name of the pencil, and if you buy a table and chair, you should give the details of the specifications of the table and chair. If the quantity is small, let the merchant list it directly on the invoice. If the purchase quantity is large,Medical Full Body Coverall, it is necessary to issue a list of special VAT invoices! If the invoice obtained is not compliant, it will not be used as a tax voucher to deduct the input tax, which I hope the majority of accountants will pay attention to! Source: Accounting.com Return to Sohu to see more Responsible Editor:. zjyuan-group.com
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