one, What are the fixed assets in the fixed assets loan?

All

Fixed assets refer to tangible assets with the following characteristics at the same time:

1. The fixed assets that are held for the purpose of providing labor services for the production of goods or management

2. The fixed assets whose service life exceeds one fiscal year

can be recognized only if they meet the following conditions:

1. The economic benefits related to the fixed assets are likely to flow into the enterprise

. Reliable measurement

If the components of fixed assets have different service lives or provide economic benefits for enterprises in different ways, and different depreciation rates or depreciation methods are applicable, each component shall be recognized as a single fixed asset.

second, why can the depreciation charge be used to repay the loan?

investment in fixed assets is cash outflow. If depreciation is still cash outflow, is it repeated? In fact, your cash has only flowed out once, and depreciation should be regarded as the recovery of investment cost. In fact, the purchase or construction of fixed assets by an enterprise is an investment activity, so if depreciation is deducted from the book value of fixed assets, it should be regarded as the recovery of investment cost. In another connection, the depreciation accrued by the enterprise after purchasing or constructing fixed assets is compensated by the income of products, which also explains why the accumulated depreciation account belongs to the asset category. Depreciation expense should be understood as compensation for future economic benefits. If you understand this, the products produced by the fixed assets you purchase will be sold to the outside world, and the depreciation of fixed assets must be considered in the price. In other words, the depreciation you withdraw is finally reflected by the products you sell.

iii. what is the product definition and attribute introduction of fixed assets loan

I. product definition

fixed assets loan is a loan issued by a bank to solve the capital demand of fixed assets investment activities of enterprises, which is mainly used for the construction, purchase and transformation of fixed assets projects and the construction of corresponding supporting facilities.

the fixed assets investment activities of enterprises include: capital construction, technical transformation, development and production of new products and related house purchase, engineering construction, technical equipment purchase and installation.

2. Important attributes

1. Loan currency: RMB and two kinds.

2. loan term: the loan term is mainly determined by the borrower's production and operation cycle, project construction needs, repayment ability and bank's credit fund balance ability through consultation. Generally not more than 8 years.

3. Loan interest rate: it is subject to the medium and long-term loan interest rate issued by the People's Bank of China, and the interest rate is fixed according to the loan contract for one year, that is, it is subject to the interest rate agreed in the loan contract within one year from the effective date of the contract, and the interest rate will remain unchanged; After one year, adjust according to the current interest rate and implement the new interest rate.

iii. product features

fixed assets loans are characterized by long term and large loan amount, which can meet your fixed assets investment needs for fixed assets projects.

IV. Applicable object

Enterprises, institutions and other economic organizations that have been approved and registered by the administrative department for industry and commerce (or the competent authority) and carry out independent accounting.

V. Application conditions

1. To hold an enterprise business license that has passed the annual inspection by the administrative department for industry and commerce, an institution as a legal person shall hold a certificate of legal person qualification;

2. Holding a loan certificate/card issued by the People's Bank of China;

3. The loan applicant has good economic benefits, good credit status, strong solvency and perfect management system;

4. Implement the guarantee recognized by the bank;

5. Open a basic deposit account or general deposit account in a bank;

6. The fixed assets loan project conforms to the national industrial policy and credit policy;

7. Capital with the proportion stipulated by the state;

8. The project has been approved by the relevant government departments, and the supporting conditions are complete, and the sources of imported equipment and materials are confirmed.

9. To apply for foreign exchange fixed assets loans, you must hold import certificates or registration documents.

VI. Application materials

Application for credit business; Basic information of the borrower, qualification documents, loan certificate (card), power of attorney, etc.; List and signature samples of the principal responsible persons and financial officers of the board members, resolutions of the board of directors, etc.; The tax registration certificate that the tax department has passed the annual inspection; Financial statements and reports of the last three years and the latest period audited or approved by the competent authority; Construction project materials, including the relevant background materials put forward by the project, self-raised funds and other construction funds, production fund-raising schemes, proof materials for implementing the sources of funds, project proposal and approval documents, feasibility study report and approval documents, project budget information, project preparatory completion report and relevant materials, and construction project planning permit; Guarantee materials, including the guarantor's certification documents, financial information, guarantee commitment documents, list of mortgaged (pledged) goods and ownership certificates; Other information required by the bank.

VII. Application Procedures

1. Submit an application. The borrower submits the loan application form and relevant materials required by the bank, including business license, articles of association, financial reports for the last three years, project establishment and approval documents, project economic benefit analysis, repayment plan, etc.

2. Pre-loan evaluation. The bank conducts pre-loan investigation and evaluation, investigates the borrower's credit rating and the legality, safety and profitability of the loan, verifies the collateral, pledge and guarantor, and forms an evaluation opinion.

3. sign a contract. If the bank considers it feasible after investigation and approval, the two parties reach an agreement on the terms of the loan contract, mortgage contract and guarantee contract, and the parties concerned sign the contract.

4. Implement the guarantee. After signing the loan contract with the bank, the borrower shall implement the third-party guarantee, mortgage, pledge and other guarantees, and go through the formalities of guarantee registration, notarization or collateral insurance, and deposit the pledge with the bank.

5. Loan acquisition. The borrower completes the relevant procedures before the bank issues the loan, and the loan contract becomes effective. The bank can issue the loan to you, and you can use the loan according to the purposes stipulated in the contract.

VIII. Fees

All the fees for the loan are agreed in the contract.

advantages

fixed assets loans are relatively stable and fixed. Loan repayment plans and long-term loans can be included in the budget.

you can help buy assets, otherwise you can't afford them.

the purchased assets will become loan collateral.

Disadvantages

The interest rate of long-term loans is higher than that of short-term loans.

loan applications are usually very detailed. The lender asks for a lot of information about the purchase details and the financial situation of the business.

if you violate the loan contract, you may need to repay all the loans immediately.

if it is unable to repay the loan, the lender may confiscate the assets and paralyze the business.

iv. what is the product definition and attribute introduction of fixed assets loan

I

fixed assets loan is a loan issued by banks to solve the capital demand of fixed assets investment activities of enterprises, which is mainly used for the construction, purchase and transformation of fixed assets projects and the construction of corresponding supporting facilities.

The fixed assets investment activities of enterprises include: capital construction, technological transformation, development and production of new products, and the purchase and installation of related technical equipment.

II. Importance

1. Loan currency: RMB and

2. Loan term: The loan term is mainly determined by the borrower's production and operation cycle, project construction needs, repayment ability and the bank's credit capital.

3. Loan interest rate: it shall be implemented according to the medium and long-term loan interest rate published by the People's Bank of China, and the interest rate shall change according to the interest rate agreed in the loan contract within one year from the date of the loan contract; After one year, adjust according to the current interest rate and implement the new interest rate.

III. Product features

Fixed asset loans are characterized by a long term and a large loan amount, which can meet your requirements for fixed assets

IV. Applicable objects

Enterprise legal persons, institutions legal persons and others approved by the industrial and commercial administration authorities (or competent authorities)

V. Application conditions

1. Holding an industrial and commercial license, the institution legal person shall;

2. Holding a loan certificate/card issued by the People's Bank of China;

3. Strong ability of borrowing and paying debts and perfect management system;

4. Implement the guarantee recognized by the bank;

5. Opening a basic deposit account or general deposit in a bank

6. The fixed asset loan project conforms to the national industrial policy and credit policy;

7. Capital with the proportion stipulated by the state;

8. The project has been approved by the relevant government departments, and the supporting conditions are

9. Apply for foreign exchange confirmation or registration documents.

VI. Application materials

Statement documents of credit business, loan certificate (card), power of attorney, etc. List and signature samples of the principal responsible persons and financial officers of the board members, resolutions of the board of directors, etc.; The tax registration certificate that the tax department has passed the annual inspection; Reports for the last three years audited or approved by the competent authority; Construction project materials, including relevant background materials put forward by the project, self-raised funds and other sources of construction funds and production funds, project proposal and approval documents, feasibility study report and approval documents, report on the completion of the preparatory work of the project and related materials, certification documents of the guarantor of the construction project planning, financial information, guarantee commitment documents, list of collateral (pledge) and ownership certificate; Other information required by the bank.

VII. Application Procedures

1. Submit an application. The borrower submits the loan application form and relevant materials required by the bank, including business license, financial report, project approval and approval documents, project economic benefit analysis, repayment plan, etc.

2. Pre-loan evaluation. The bank conducts pre-loan investigation and evaluation, investigates the borrower's credit integrity and profitability, and verifies the collateral, pledge and guarantor

3. Sign the contract. If the bank conducts an investigation, it reaches an agreement on the terms of the loan contract, mortgage contract and guarantee contract.

4. Implement the guarantee. After signing the loan contract with the bank, the borrower needs to implement the third-party guarantee, mortgage, pledge and other certificates or collateral insurance, pledge

5, loan acquisition. The borrower has completed the relevant procedures before the bank issues the loan, and the loan contract allows the loan. You can use the loan according to the contract.

VIII. Fees

Fees for the loan

Advantages

Fixed assets loans are relatively stable and fixed. You can use the loan repayment plan and the assets that you can

help to purchase

will become loan collateral.

Disadvantages

The interest rate of long-term loans is high

The loan application is usually very detailed. The lender asked for a lot of information.

if you violate the loan contract, you may need to repay all the loans immediately.

if it is unable to repay the loan, the lender may confiscate the assets and put the business into trouble.