Job Recruitment Website - Immigration policy - How to calculate the special payable for the purchase of fixed assets by immigrant funds

How to calculate the special payable for the purchase of fixed assets by immigrant funds

1, actually received special capital funds.

Borrow: bank deposits, etc.

Loan: special payable

2, special or special project funds.

Borrow: fixed assets

construction in progress

Loans: bank deposits

Payable staff salaries, etc.

3. After the project is completed, long-term assets will be formed.

Debit: special payable

Loan: capital reserve-capital premium

4. The part that has not formed assets shall be written off and approved.

Debit: Long-term payable

Loan: Construction in progress.

Oil and gas asset development

R&D expenditure, etc.

5. Submit the balance of appropriations

Debit: special payable

Loans: bank deposits