您可能依靠设备来经营业务。计算机，汽车和复印机只是必备公司的一些assets你用。当该购买新设备时，请在购买设备期刊条目中知道如何在书籍中考虑它。
当您首次购买商品时，会计资产（例如设备）相对容易。但是，您还需要考虑折旧以及最终处置财产。
让我们开始吧？
商业概述设备
您的企业可能在日常运营中使用大量设备。您可能在业务中使用的设备示例包括：
- Computers
- 汽车
- Software
- Phones
- Copy machines
- Printers
- 切碎
- Forklift
- Trucks
Equipment, along with your company’s property (e.g., building), make up your business’s physical assets. Generally, equipment and property fall under the “fixed asset” category. Fixed assets are long-term (i.e., more than one year) assets you use in your operations to generate income. These types of assets are subject to depreciation. Depreciation reflects the loss in value of the equipment as you use it.
请记住，设备和财产并不是您拥有的物理（即有形）资产的唯一类型。您也可能有库存。与设备不同，库存是您期望在一年内转换为现金或使用的当前资产。
Because equipment is typically a long-term asset, you must record and account for its journey in your business. This includes recording the equipment in your books:
- When you purchase it
- 随着它的折旧
- 当您出售或处置它
Purchase of equipment on balance sheet and cash flow statement
当您第一次购买新的长期设备（即固定资产）时，它不会持续income statement马上。取而代之的是，在您的业务资产负债表和现金流量表上记录资产购买条目。
Record new equipment costs on your business’s balance sheet, typically as物业，厂房及设备(PP&E).
And, record new equipment on your company’s cash flow statement in the investments section.
设备折旧在损益表上
在录制设备方面，一旦您开始使用资产，就会循环损益表。在您的业务损益表上记录资产的年度折旧，直到资产充分折旧为止。
Purchase of equipment journal entry
当您购买设备以保留一年以上的目的，您不仅仅是在录制购买的一份日记条目...
您还需要进行日记帐分录以反映折旧。并且，当您摆脱资产时，进行设备期刊进入。
在某些情况下，您可能还需要记录随之而来的任何资产障碍（即，当资产的市场价值低于其资产负债表价值时）。
Before we dive into how to create each kind of fixed asset journal entry, brush up ondebits and credits。
同样，设备是一种资产。借方和信贷是否会影响资产（以及会计中其他类型的帐户）？使用下面的图表来找出：
Using the chart, asset accounts increase with a debit and decrease with a credit. Keep this key piece of information in mind as we cover journal entries for the asset’s:
- Purchase
- 折旧
- 处理
1. Asset purchase
当你第一次购买新的设备,你需要debit the specific equipment (i.e., asset) account. And, credit the account you pay for the asset from.
Let’s say you buy $10,000 worth of computers and pay in cash. Debit your Computers account $10,000 and credit your Cash account $10,000. Take a look at how your journal entry for purchase of asset might look:
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| XX/XX/XXXX | Computers | 10,000 | |
| 现金 | 10,000 |
请记住要更改资产负债表，以反映您拥有的额外资产和现金减少。
2.资产折旧
Equipment is a long-term asset, which means its value depreciates as you use it. Depreciating the asset lets you offset its decreasing value (and decrease your taxable income).
简而言之，折旧使您可以将资产的成本分布在其使用寿命中（您期望它将持续多长时间）。
There are a few ways you can calculate your depreciation expense, including straight-line depreciation. Straight-line depreciation is the easiest method, as you evenly spread out the asset’s cost over its useful life.
Let’s say you need to create journal entries showing your computers’ depreciation over time. You predict the equipment has a useful life of five years and use the straight-line method of depreciation.
要确定每个设备折旧期刊输入的数量，请将计算机的价值除以预测的使用寿命：
$10,000 / 5 = $2,000
Now, debit your Depreciation Expense account $2,000 and credit yourAccumulated Depreciation帐户$ 2,000。
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| XX/XX/XXXX | 折旧费用 | 2,000 | |
| Accumulated Depreciation | 2,000 |
3. Asset disposal
资产的使用寿命结束后，您可能决定通过以下方式处理它：
- Throwing / Giving it away
- 出售它
The journal entry you make depends on whether the asset is fully depreciated and whether you sell it for a profit or loss.
If the asset is fully depreciated, you can sell it to make a profit or throw / give it away. If the asset isnot完全折旧，您可以出售并仍然获利，出售并承担损失，或者丢弃 /放弃并注销损失。
完全折旧并赠送
Let’s say your asset is fully depreciated and you want to give it away, free of charge. Debit your Accumulated Depreciation account $10,000 and credit your Computers account $10,000. Your journal entry would look like this:
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| XX/XX/XXXX | Accumulated Depreciation | 10,000 | |
| Computers | 10,000 |
不完全折旧并赠送
Now, let’s say your asset’s accumulated depreciation is only at $8,000, but you want to give it away, free of charge. This makes your loss $2,000 ($10,000 – $8,000).
借记您的资产处置帐户损失$ 2,000，借记您的累积折旧帐户$ 8,000，并将您的计算机帐户贷记10,000美元。查看以下日记入门示例：
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| XX/XX/XXXX | Loss on Asset Disposal | 2,000 | |
| Accumulated Depreciation | 8,000 | ||
| Computers | 10,000 |
不完全折旧，销售利润
Let’s say you sell your asset and end up making money. To show this journal entry, use four accounts:
- 现金
- Accumulated Depreciation
- Gain on Asset Disposal
- Computers
假设您以4,000美元的价格出售计算机。计算机的累积折旧为$ 8,000。借记您的现金帐户$ 4,000，并借记您累积的折旧帐户$ 8,000。
您还必须将计算机帐户信贷$ 10,000（您为设备支付的金额）。但是现在，您的借方等于$ 12,000（$ 4,000 + $ 8,000）和您的积分$ 10,000。为了平衡您的借方和积分，请通过将您的资产处置帐户的收益记入$ 2,000的收益。
Here’s how your journal entry would look:
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| XX/XX/XXXX | 现金 | 4,000 | |
| Accumulated Depreciation | 8,000 | ||
| Gain on Asset Disposal | 2,000 | ||
| Computers | 10,000 |
是时候亲吻电子表格以告别了。简化您用爱国者的收入和费用来解释业务的方式vwin158 。在免费试用期间，您必须输掉什么？了解有关我们的更多信息accounting options here。
这不是法律建议；有关更多信息，请click here.