?! How the company bought two dogs accounted Online, very anxious _ net _ Chinese accounting perspective is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Very interesting a little story, clever and capable small Would you see if you would Long time ago (this sentence I made the book, the story is not so start it) Keke, say! There is such a state-owned grain depots studied to buy a dog to watch the grain depots on the grounds that: "grain depot is an important duty for the country to take good care of food, but the grain is too large, increase security personnel Too high , The study decided to buy two Zang mastiff, one night it can be patrol, if the ring can act as the alarm system; Second, the dog has a deterrent, the thief did not dare to come. " The results of the dog bought back, The man's puzzle is also coming First, the financial staff on this issue started a discussion, the following programs: 1. Fixed , Because the dog's life and benefit period is longer, and two dogs can replace 5,6 security; 2. included , Because the dog unit value below 2,000 yuan, should be made deal with; 3. included Into the current profits and losses. Because of the progress The depreciation of the depreciation, the value will be reduced with the extension of the use of the period, and the value of the dog will increase over time, which does not meet the principle of objectivity, low-value consumables are the same, it is recommended that the dog included Expense into current profits and losses. comprehensive! reasonable! No fault! But after buying, the problem on the dog even more! 1. Because the purchase of a puppy, fear of raising do not live, buy milk to buy meat to eat them, these accounts are made and difficult, Fee "or" business hospitality "appropriate? Obviously because the dog did not do fixed assets that can not enter the" repair and maintenance costs. " 2. Dogs grow up slowly, the night on the yard duty, tied to the door during the day, so that pedestrians know the grain depots have a dog, play a deterrent effect. But the accident happened, there was one Personal to the grain depot, accidentally let the dog bite, grain depots bear all the medical expenses do not say, but also lost people 1500 dollars. 3. The relevant departments and the next document, said the dog must have a household account, we spent more than 10,000 yuan for the dog to do the account. 4. Bitch gave birth to a group of puppies, because the bitch is to spend the country to buy money, is the state-owned assets, puppy, of course, state-owned assets , And also state-owned assets, in order to achieve the preservation and appreciation of state-owned assets, can not make the state-owned assets in the account, the puppy on the issue also took a lot of heart. 5. Also, last autumn, a big dog suddenly sick, looking for a doctor to take medicine for many days, the treatment of invalid death, because the dog is dead, the meat can not eat, buried, but the dog sold more than 60 yuan, be Reduce the point of the country It! But the national financial system has repeatedly asked the income and expenditure of two lines, selling dog skin money and medical expenses and how credited? See here, is not it feel a bit messy, if you come to account, how will remember it?