Traditional Culture Encyclopedia - Hotel franchise - The hotel spent 6.5438+0 million yuan to buy a set of kitchen equipment. I want to know how to deduct the depreciation of fixed assets and how to make accounting entries.
The hotel spent 6.5438+0 million yuan to buy a set of kitchen equipment. I want to know how to deduct the depreciation of fixed assets and how to make accounting entries.
Original value (i.e. purchase price)
Planned service life
Salvage value (estimated recoverable amount at the time of scrapping)
Depreciation method (generally using the average annual line method, there are many other methods, but this one is the simplest)
Because you didn't give all the conditions.
I can only give you a calculation based on a set condition. You can look at the method and the idea of your company ~ ~
Original value: 654.38+0 million
Service life: 5 years
Residual value: 10%
Depreciation method: average life method
Monthly depreciation amount
(100-100 *10%)/(5 *12) =1.5 million.
computing formula
(original value-residual value)/(year * 12 months)
Enter ... in the journal.
Debit: fixed assets: 6,543,800+0,000.
Taxes payable-VAT-input tax100 *17% =170,000.
Loan: bank deposit100+17 =1170,000.
depreciate
Debit: management fee-depreciation 1.5
Credit: accumulated depreciation 1.5
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