Question 1: How to make an account of renting a factory building to build a cold storage? According to Article 13 of the Enterprise Income Tax Law, when calculating the taxable income, the following expenses incurred by the enterprise shall be amortized as long-term deferred expenses and allowed to be deducted:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.

According to the second paragraph of Article 68 of the Regulations for the Implementation of the Enterprise Income Tax Law, the expenses stipulated in Item (2) of Article 13 of the Enterprise Income Tax Law shall be amortized in installments according to the remaining lease term agreed in the contract.

Therefore, the renovation of the cold storage by renting a factory building should be included in the subject of "long-term deferred expenses", which will be amortized in a straight line by stages according to the length of the lease period from the next month of the month when the expenses occur. (No depreciation required)

When it happens,

Borrow: Long-term deferred expenses

Loan: bank deposits and other subjects.

Allocate time

Borrow: management expenses-expenditure on improvement of leased fixed assets

Loan: Long-term deferred expenses

Monthly allocation = accumulated debit amount of long-term deferred expenses ÷ lease period ÷ 12

Question 2: How to accrue depreciation for the cold storage of meat food processing plants According to the People's Republic of China (PRC) national standard Classification and Code of Fixed Assets 1994 1, the code of cold storage refrigeration equipment is 21KLOC-0/902, which belongs to mechanical equipment-refrigeration air conditioning equipment-cold storage refrigeration equipment. Therefore, depreciation should be accrued according to the category of machinery and equipment (the minimum depreciation period stipulated in the tax law is 10 year).

Question 3: How to do the questions about capital reserve and fixed assets? Agree with the story upstairs.

Because the cold storage is borrowed, it should not enter the fixed assets accounting from the beginning. Now there are three ways:

1. Apply to the administrative department for industry and commerce for capital reduction, and record it after approval:

Borrow: capital reserve

accumulated depreciation

Loans: fixed assets

2. According to accounting errors in previous years:

Debit: previous year's profit and loss adjustment

accumulated depreciation

Loans: fixed assets

Borrow: taxes payable-income tax payable

Credit: adjustment of profit and loss in previous years

Reduction: surplus reserve-statutory surplus reserve

Profit distribution-undistributed profit

Credit: adjustment of profit and loss in previous years

3. According to the donated fixed assets:

Debit: liquidation of fixed assets

accumulated depreciation

Loans: fixed assets

Borrow: non-operating expenses

Loan: liquidation of fixed assets

These three methods have their own advantages and disadvantages, and should be adopted according to the actual situation of your company.

Note: each method should communicate with the tax authorities to the maximum extent.

Question 4: How to add ammonia to a new cold storage? Raw materials, machinery fees and installation fees will be included in the "Construction in Progress -XX Details". After the cold storage is completed and settled, the balance of construction in progress is transferred to fixed assets, and then depreciation is accrued monthly according to the service life.

Question 5: How to depreciate 1.72 million new cold storage? According to the enterprise income tax law of 2008, the service life of buildings and structures is 20 years. I think the cold storage should also be depreciated by the average age method according to this age, assuming that the net salvage value rate of this fixed asset is 5%.

2. Calculate the annual depreciation and monthly depreciation =1720000 * (1-5%)/20/12 = 6808.33 yuan.

When depreciation is accrued every month:

Debit: manufacturing expenses-depreciation expense 6808.336

Accumulated depreciation 6808.33

If my answer can help you, please adopt it!

Question 6: How much is the construction cost of cold storage per square meter? In the construction of cold storage, a square of small storage cold storage is generally 1000 (the storage height is 3 meters), and the freezer is multiplied by 1.2, and a square of large storage is cheaper. That's basically it.

Question 7: We are a vegetable planting cooperative. What accounting subjects are included in the expenses incurred in the construction of cold storage, such as the purchase of pipe pile materials, transportation expenses, testing and monitoring equipment, etc. 50 points. Hello, Mr. Zou from the accounting school will answer your questions.

These include projects under construction and will be transferred to fixed assets after completion.

Borrow; Loans for projects under construction; Bank deposits and other subjects

Borrow; Fixed assets loans; construction in progress

The depreciation accrual period is not less than 20 years, and the residual value rate is estimated and determined by the enterprise itself.

Welcome to give me a nickname-ask all the teachers in the accounting school.

Question 8: What items are included in the total wages for the provision of trade union funds? Total wages *2%= union funds

If the bonus is included in your total salary, then the total salary naturally includes union funds.

In short, it is the same as the total wages payable for welfare expenses calculated according to 14%.

Question 9: How to calculate the depreciation of fixed assets under shutdown or semi-shutdown? 1, accounting standards, fixed assets in use (including operating fixed assets, non-operating fixed assets, leased fixed assets, etc.). ) generally should be depreciated; Fixed assets without depreciation include: (1) unused and unnecessary fixed assets except houses and buildings; (2) Fixed assets leased in the form of operating lease; (3) Fixed assets that have been fully depreciated and continue to be used; (4) Land recorded as fixed assets according to fixed separate valuation. 2. What you said about how to calculate the depreciation of the above-mentioned semi-discontinued fixed assets is not mentioned in the Guidelines. Personally, I think it should be determined according to the company's operating conditions, and it is best to continue to calculate depreciation so that it can be deducted before tax.