1, loan to buy a car (with invoice and vehicle registration certificate)
Borrow: fixed assets-cars
Loan: Long-term payable-car purchase by installment
2. Repayment in each installment
Borrow: Long-term payable-car purchase by installment
Loans: bank deposits
3. The interest on car loan should be included in the financial expenses.
Borrow: fixed assets?
Loan: bank deposit-short-term loan?
Extended data
fixed assets depreciation method
1. Straight line method: life average method and workload method.
1. The straight-line method refers to the uniform value loss of the fixed asset within its expected service life.
2. Life average method refers to a method of average depreciation according to the service life of fixed assets.
2. Acceleration method: double declining balance method and sum of years method.
1, and the acceleration method is the expression of wear frequency. When an enterprise buys new equipment, it will use the equipment more frequently, which reflects the real situation of the enterprise using the equipment.
2. Double declining balance method refers to a method of calculating depreciation by multiplying the net book value of fixed assets at the beginning of each period by a fixed percentage without considering the expected residual value of fixed assets. The formula is:
Annual depreciation rate = 2/ estimated service life × 100%
Annual depreciation amount = annual depreciation rate × depreciation value of fixed assets at the beginning of each year.
Baidu encyclopedia-accounting subjects
Baidu Encyclopedia-Common Accounting Entries