If the newly purchased fixed assets are not invoiced, they can be accounted in the following four ways:

1, which is to make asset inventory profit;

2. It is the point to find the company to invoice;

3. Find an asset appraisal company for appraisal, and deal with it through the appraisal report;

4. Processing through purchase contract.

Many times, enterprises set up accounts in the process of production and operation, and their inventory and fixed assets may not have invoices in most cases. It can be recorded according to the inventory table compiled after the actual inventory.

However, in the future, due to the main business costs formed by these inventories, most of the cost and expense taxes formed by depreciation of fixed assets are not recognized, and tax adjustment should be made when income tax is settled. If the fixed assets are the initial investment of shareholders, the evaluation report at that time can also be used as evidence, which can be used to communicate with the tax, and no tax adjustment will be made when the income tax is settled.