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.

There are several known conditions for depreciation of fixed assets.

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