固定资产业务题（Fixed assets business）.docVIP

固定资产业务题（Fixed assets business） (1) data an enterprise shall build a workshop in its own way, with the following economic business: (1) purchase of a set of special equipment for the project, purchase price of 800000 yuan, value added tax of 136,000 yuan, payment by bank deposit, the equipment has been accepted into the warehouse. (2) the purchase of materials for the project, the purchase price of 600,000 yuan, the value added tax of 102,000 yuan, the miscellaneous expenses of 2000 yuan, the payment of the bank deposit, the materials have been accepted into the warehouse. (3) the use of all engineering equipment and engineering materials. (4) the project leads to production of 4,000 yuan for raw materials and 680 yuan for value-added tax. (5) if the installation workers are paid 250,000 yuan, the welfare fee shall be RMB 35,000. (6) qualified and delivered for the completion of the project. Requirements: to prepare the relevant accounting entries according to the above economic business. (ii) the following economic activities relating to the reduction of fixed assets occurred in a company in 2007: (1) purchase a device that does not need to be installed, with a price of 80,000 yuan and a value-added tax of 13,600 yuan, with a transportation fee of 800 yuan. Other expenses are 200 yuan. All payments are made by bank deposits. (2) receipt of A equipment of A equipment invested by A unit of investment, the value of the contract shall be 120000 RMB. (3) accept donations from b unit production by four machine tool, the market price of similar machine tools is 50000 yuan, each other to bank deposits pay transportation, packing, installation and debugging cost a total of 5000 yuan (not to consider the income tax). (4) in the fixed asset inventory, a B device was found unaccounted for. The similar market price of the equipment is 20000 yuan, and the estimated loss is 12000 yuan. The reasons for the extra B equipment are pending. (5) invest in a spare C unit. The book value