Which subjects should the company buy in the desk and conference table?
The fixed assets is the enterprise's labor means, and is also the main asset of the enterprise's production and management. Divided from the angle of accounting, fixed assets are generally divided into fixed assets, non production of productive fixed assets, fixed assets leased out, without the use of fixed assets, without the use of fixed assets, financing lease of fixed assets, fixed assets and other donations.
Fixed assets refer to the use of time for enterprises producing products or providing services, rental or held by management, more than 12 months, the value reached a certain standard of non monetary assets, including housing, buildings, machinery, machinery, transportation and other related activities of production and operation of equipment, appliances and tools etc..
1, the company buys the desk, conference table to be included in the fixed assets account.2, the specific accounting treatment is:Fixed assets - office equipmentTax payable - VAT payable - income tax
