2012年会计职称资格考试《初级会计实务》第一章重难点精讲(六)（In 2012, the accountant qualification examination, primary accounting practice, the first chapter, the key, the difficult and the difficult (six)）.docVIP

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2012年会计职称资格考试《初级会计实务》第一章重难点精讲(六)（In 2012, the accountant qualification examination, primary accounting practice, the first chapter, the key, the difficult and the difficult (six)）.doc

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2012年会计职称资格考试《初级会计实务》第一章重难点精讲(六)（In 2012, the accountant qualification examination, primary accounting practice, the first chapter, the key, the difficult and the difficult (six)） In 2012, the accountant qualification examination, primary accounting practice, the first chapter, the key, the difficult and the difficult (six) -------------------------------------------------------------------------------- March 5, 2012 to the source: 51Test.NET Paul over training [top secret] 2012 accounting titles pass a secret! Click View [51Test.NET-2012 accountant qualification examination, primary accounting practice], Chapter 1, key and difficult points (six): The sixth section, fixed assets and investment real estate I. fixed assets (1) overview of fixed assets 1., the concept and characteristics of fixed assets Fixed assets refer to tangible assets with the following characteristics: (1) held for the production of goods, services, leases or management; (2) the service life exceeds an accounting year. 2. classification of fixed assets (understood) 3. fixed assets accounting subjects In order to accounting of fixed assets, enterprises need to set up the fixed assets, depreciation, construction project, engineering materials and fixed assets subjects such as accounting, fixed assets, depreciation, disposal etc.. (two) acquire fixed assets; 1. outsourcing fixed assets The enterprise fixed assets purchased, should according to the actual payment of the purchase price, the relevant taxes, the fixed asset for its intended use before the may belong to the assets of the transportation fees, handling fees, installation fees and professional service fees such as acquisition cost of fixed assets. VAT on fixed assets such as machinery and equipment purchased by general tax paying enterprises shall be deducted as input tax and not included in the cost of fixed assets. The specific accounting procedures are as follows: Enterprises purchased fixed assets needed to be installed, first through