Borrow: fixed assets.
Write-off refers to the transfer from the pending property profit and loss account to related profit and loss accounts (management fees, operating income and expenses, etc.). ) After finding out the reasons of inventory loss or inventory gain.
Write-off means that the incurred expenses are carried forward and written off from the asset impairment reserves such as inventory depreciation reserve, bad debt reserve, fixed assets impairment reserve, intangible assets impairment reserve, long-term equity investment impairment reserve, construction in progress impairment reserve and goodwill impairment reserve. For example, the direct write-off method means that when bad debts occur, the actual bad debt losses are directly written off from accounts receivable and treated as period expenses. The allowance method is to estimate the bad debt loss on schedule and include it in the current expenses. At the same time, establish a bad debt reserve. When bad debts actually occur, write off the bad debt reserves to be accrued and the corresponding receivables, which reflects the requirements of the accounting ratio principle. The amount of bad debt losses actually incurred by taxpayers with bad debt provision exceeding the provision for bad debts can be directly deducted in the current period; When recovering the bad debts that have been written off, the taxable income of the current period should be increased accordingly. For example, when selling inventory with depreciation, depreciation will be carried forward at the same time:
Debit: main business cost
Inventory depreciation reserve
Borrow: inventory goods