Accounting treatment of hotel purchasing fitness equipment
Borrow: fixed assets-fitness equipment
Loans: bank deposits
How to understand fixed assets?
Fixed assets refer to non-monetary assets held by an enterprise for producing products, leasing, providing labor services and management, which have been used for more than 65,438+02 months and have reached a certain standard in value, including houses, machines, buildings, machines, means of transport and other appliances, equipment and tools related to production and business activities. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, financing leased fixed assets, idle fixed assets and donated fixed assets.
Depreciation of fixed assets is a way to compensate the value of fixed assets transferred to products due to wear and tear in the process of use. The calculation methods of depreciation mainly include average life method, workload method, accelerated depreciation method and sum of life method. Once the depreciation method is determined, it shall not be changed at will. If changes are needed, they should be explained in the notes to the accounting statements.
What is a bank deposit?
Bank deposit is a part of monetary funds, and it is the money deposited in the bank. Bank deposits of enterprises mainly include settlement account deposits, letter of credit deposits and foreign deposits. Bank deposit accounts are divided into basic deposit account, general deposit accounts, temporary deposit accounts and special deposit accounts. Bank deposits belong to asset accounting subjects. In order to reflect and supervise the income, expenditure and balance of enterprise's bank deposits, enterprises should set up the subject of "bank deposits", in which the debit registered enterprise's bank deposits increase and the credit registered bank deposits decrease, and the final debit balance reflects the actual amount of bank deposits held by enterprises at the end of the period.