Can be included in the fixed assets account, depreciation by stages. The fixed assets of enterprises can be divided into seven categories: productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, land and financial leased fixed assets.

If there is no invoice for the purchased raw materials or inventory goods, it will be estimated and recorded in the warehouse after receiving the invoice. After receiving the invoice, it will be reversed in red and recorded in blue.

Calculate the expenditure of 300,000 luxury accessories according to the purchase amount. Suppose the company adopts the cost accounting system, and the luxury accessories purchased belong to the category of fixed assets.

How do companies that make jadeite pay taxes? Jade jewelry transactions need to pay 10% consumption tax and value-added tax (the general taxpayer's tax rate is 13%, and the small-scale taxpayer's value-added tax rate is 3%). Consumption tax (consumption behavior tax) is the general name of all kinds of taxes that tax the turnover of consumer goods.

Consumption tax is not levied on jewelry, jadeite and jade retail links, but on production links. The tax rate is 10%. Therefore, jade producers who sell jade ornaments must pay consumption tax; Commercial enterprises that sell jade ornaments do not need to pay consumption tax.