Borrow: fixed assets-computers
Taxes payable-VAT payable (input tax)
Loan: accounts payable (or bank deposits)
Among them, when the enterprise is a small-scale taxpayer, the computer input is:
Borrow: fixed assets-computers
Loan: accounts payable (or bank deposits)
2. Depreciation should be accrued on schedule:
Borrow: management fees, etc. (included in the corresponding subject according to the department to which the computer belongs)
Credit: accumulated depreciation
Enterprise computer input should pass the accounting of "fixed assets" and the corresponding depreciation should be accrued on schedule. According to the relevant provisions of accounting standards, fixed assets refer to tangible assets that have a service life of more than one accounting year and are held for enterprises to produce goods, provide services, lease or operate. Depreciation refers to the systematic distribution of the accrued depreciation amount according to certain methods within the service life of fixed assets. Computers belong to the category of electronic equipment in fixed assets, and the depreciation period is 3 years.