How to calculate the depreciation of real estate played by builders?

Update 1: According to point B of the question 1: 1. What is the difference between import reserve and recession reserve? 2.

How to calculate the depreciation of real estate played by builders?

Update 1: According to point B of the question 1: 1. What is the difference between import reserve and recession reserve? 2. Under what circumstances should import be stipulated? For example: debtor or any other project needs to make this impression? Are there any related web pages/books/asking respondents to give examples to help explain them in detail? 3. If the second lease was only rented for one year from112/2004, and the property was sold after being vacant for three years, should depreciation be calculated for the property and furniture? Does the second lease count as proof of exhibition? Please give an example of how to calculate the data.

Update 2: Gavin, thank you for your detailed explanation and reply! Point A of the first question: Dr. Prov. For Impressions (P&; 65438 dollars +02008 Cruzeiro. Prov. for impressions (b/s) $12,008a/c name: prov. for impressions, should A/C Type be opened in the relevant P/L of peach trees? And open an account name: prov. For the impression in the balance sheet, does this account type belong to Aum Depr? thank you

Update 3: Why is prov. for impression in P/L named Provision? Isn't it cumulative? Just as monthly depreciation is Dr depreciation Cr. Reserve /aum. The name in depreciation n, Dr. side is not provision. If the property was not built by the builder himself, it was purchased from the seller in the name of the builder's company: 1/4/07. The furniture in the property was made by the builder himself, with the completion date of 3 1/8/07, the lease date of 3 1/2/08 and the year-end date of 3.

Update 4: Question 3: A. Regarding the answer to question 1 A, can the Impressions prov in P/L be renamed as the Impressions of F& F, so as to distinguish that B/S contains the same accounting name? Because if China and Hongkong need to translate A/c charts into Chinese, will it make them ambiguous? B if the property is purchased from the seller in the name of trading company a: 1/4/07, and paid to the decoration company to manufacture furniture for it, the completion date is 3 1/8/07, and company a moves into the property on 1/2/08 to start business, and the annual closing date is: thank you.

Update 5: Gavin, I chose the classification in Knowledge+ >; Scientific Medical > Project has set a question,' Please help list the work flow of each engineering company and help the accountant to establish the chart of accounts'. Please refer to the following website, knowledge.yahoo/question/question? QID = 70 1203 100007 These are the problems I have been trying to solve. Really hope to get the help of professional architects/engineers! Thank you for helping me solve many problems before. I will continue to work hard to find the answer and will not give up!

, question 1:

A. Please write down the double entry of imported materials this year.

Provision for impairment. $65438+$02008

Cr。 Allowance for impairment (B/S) $65,438+$02,008

B. Do you want to make two entries in the third year of the year, namely point A, and provide 18996 USD for the recession? Their position in the balance sheet and profit and loss; Depreciation value of l?

Balance sheet: fixed assets cost is USD 65,438+USD 000,000, accumulated depreciation is USD 56,988, and impairment reserve is USD 65,438+USD 02,008 (Cr).

Procter & gamble company. L: depreciation $ 18996(dr)

C. Does this import reserve have to be calculated in the year when the lease expires, and according to which accounting standard?

HKAS 36 Impairment of assets

Regular review, and review when there are damaging factors.

Question 2: After the building built by the construction company itself is completed (2005/5/3 1), it will take several months or beyond the fiscal year to start the furniture decoration (end date: 2006/8/3 1), and then wait for one or several years (20 165438). As for the completion date of housing construction, which documents should I refer to as the standard for starting depreciation?

Theoretically, if the completed building is for sale, it should be taken as an example: stock. Stocks cannot be devalued, but they can be stamped. Any additions to the sale of the building should be included in the inventory cost.

According to point b of question 1:

1 What's the difference? Import reserve and depreciation reserve?

Impairment refers to provision, which is written off to profit or loss. L, the purpose is to reflect the impairment of assets;

Depreciation is to allocate assets as costs and deduct the corresponding amount with the corresponding concept.

2. Under what circumstances should import be stipulated? For example: debtor or any other project needs to make this impression? Are there any related web pages/books/please give examples to help explain them in detail.

All assets should be done, and the practice is that the value of the review is the same as the estimated value. If it is lower than the book amount, provision shall be made.

For example, the debtor's book amount is $65,438+$00,000; However, a debtor has financial difficulties and thinks that he will not receive $2,000, so he makes an accounting provision, which is different from the specific bad debt provision.

3. If the second lease starts from112/2004, and the lease period is only one year, and the property is sold after being vacant for three years, should the property and furniture be depreciated? Does the second lease count as proof of exhibition? Please give an example of how to calculate the data.

If there is relative income, it will depreciate;

Before each lease and when the lease expires, you should check a value to evaluate the impact.

2012-03-0714: 09: 32 supplement:

Account chart: P & ampl-& gt；; Cost; b/S-& gt； Fixed assets/simulated deprivation can be used.

Preparation is preparation, and it doesn't matter whether it is accumulated or not. It will ring P &；; L, reflecting the accumulated preparation as of a certain day, will ring B/S.

Accurate method: From the lease date, namely 1/2/08,