1. The enterprise incurs workshop equipment maintenance costs recorded in the following accounting entries:
Loan: administrative costs — maintenance of equipment
Loans: bank deposits
2. When costs are carried forward at the end of the period, the accounting entry is as follows:
Lending: current year's profits
Credit: administrative costs — maintenance of equipment
The costs incurred by the enterprise for the maintenance of workshop equipment shall be accounted for under the heading “management costs”. In accordance with the new accounting standards, the cost of day-to-day repairs to fixed assets incurred at an enterprise's production workshop is a follow-up expenditure for the costing of fixed assets, which does not meet the requirements for recognition of fixed assets and is accounted for under the heading “management costs”. Management costs are those incurred by the administration of an enterprise in organizing and managing its productive activities。
These are the answers to the accounting entries for workshop equipment maintenance costs. The details are available on the guangdong civil service examination network. In case of doubt, questions are welcome to be asked to the huatu education enterprise. ♪ click advisory ♪
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