Borrow: fixed assets-forklift 80,000.

Loan: Bank deposit is 6,543,800 yuan+0.8 million yuan.

2. According to the depreciation period of the new income tax law, the depreciation period of forklifts and trucks is 4 years. The residual rate is 5%.

Provisions of the new tax law on depreciation period;

(1) 20 years for houses and buildings;

(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;

(3) Appliances, tools and furniture related to production and business activities, 5 years;

(4) Four years for vehicles other than airplanes, trains and ships;

(5) Electronic equipment, 3 years.

3. Depreciation entries

Debit: Operating expenses-depreciation expenses

Credit: accumulated depreciation

1, both cars can be depreciated for 4 years according to the new tax law. Depreciation is allowed 10 year.

2. If these two cars are dedicated to the production workshop, they can be included in the "manufacturing expenses".