Question

Балансовая стоимость основных фондов предприятия на начало года - 40 млн руб. В течение года были введены основные фонды: в феврале на сумму 750 тыс. руб.; в июле - на 1 млн руб.; в октябре - на 600 тыс. руб. В связи с полным износом списаны основные фонды: в мае на сумму 800 тыс. руб.; в ноябре - на 970 тыс. руб. Затраты на транспортировку вводимых основных фондов составили 2 %, а на монтаж — 3 % от их стоимости. Общая величина износа основных фондов на конец года 45 %. Определить первоначальную и остаточную стоимости основных фондов на конец года и среднегодовую стоимость основных фондов. Помогите пожалуйста решить

Answer 1

Ответ:

Балансовая стоимость основных фондов предприятия на начало года 40 млн.руб в течение года были введены основные фонды: в феврале на сумму 750 тыс.руб; в июле 1млн.руб; в октябре 600 тыс.руб. В связи с полным износом выведены основные фонды: в мае 800 тыс.руб; в ноябре 970 тыс.руб. Затраты на транспортировку вводимых основных фондов составило 2%, а на монтаже 3% от их стоимости, общая величина износа на конец года 45%. Определить первоначальную, остаточную и среднегодовую стоимость основных фондов.

ОФкон=40000000+750000+1000000+600000-800000-970000=40,58 млн.

Первоночальная стоимость основных фондов с учётом транспорта и монтажа.

(ОФн+ОФвв *1,05-ОФвыб)*0,55

ОФост стоим=(ОФн+ОФвв *1,05-ОФвыб)*0,55

0,55=1-0,45→износ учли

Фпер=((40000+750*11+1000*6+600*3)/12)*1,05-(800*8+970*2)/12=40,71

ОФост=40,71*0,55=22,39

Объяснение:

как-то так

Answer 2

Calculation of Initial and Residual Value of Fixed Assets

To calculate the initial and residual value of fixed assets at the end of the year, we need to consider the following information:

- The initial value of fixed assets at the beginning of the year is 40 million rubles. - Throughout the year, additional fixed assets were introduced: - In February, for a total amount of 750,000 rubles. - In July, for a total amount of 1 million rubles. - In October, for a total amount of 600,000 rubles. - Due to complete depreciation, fixed assets were written off: - In May, for a total amount of 800,000 rubles. - In November, for a total amount of 970,000 rubles. - The transportation costs for introducing fixed assets amounted to 2% of their value, and the installation costs amounted to 3% of their value. - The total depreciation of fixed assets at the end of the year is 45%.

To calculate the initial and residual value of fixed assets at the end of the year, we can follow these steps:

1. Calculate the total value of fixed assets introduced during the year: - February: 750,000 rubles - July: 1,000,000 rubles - October: 600,000 rubles - Total: 2,350,000 rubles

2. Calculate the total transportation costs for introducing fixed assets: - Transportation costs: 2% of 2,350,000 rubles = 47,000 rubles

3. Calculate the total installation costs for introducing fixed assets: - Installation costs: 3% of 2,350,000 rubles = 70,500 rubles

4. Calculate the total depreciation of fixed assets: - May: 800,000 rubles - November: 970,000 rubles - Total depreciation: 1,770,000 rubles

5. Calculate the initial value of fixed assets at the end of the year: - Initial value = Initial value at the beginning of the year + Total value of fixed assets introduced - Total depreciation - Transportation costs - Installation costs - Initial value = 40,000,000 rubles + 2,350,000 rubles - 1,770,000 rubles - 47,000 rubles - 70,500 rubles

6. Calculate the residual value of fixed assets at the end of the year: - Residual value = Initial value - Total depreciation - Residual value = Initial value - 1,770,000 rubles

7. Calculate the average annual value of fixed assets: - Average annual value = (Initial value + Residual value) / 2

Let's calculate the values:

1. Total value of fixed assets introduced during the year: 2,350,000 rubles. 2. Total transportation costs for introducing fixed assets: 47,000 rubles. 3. Total installation costs for introducing fixed assets: 70,500 rubles. 4. Total depreciation of fixed assets: 1,770,000 rubles. 5. Initial value of fixed assets at the end of the year: 40,000,000 rubles + 2,350,000 rubles - 1,770,000 rubles - 47,000 rubles - 70,500 rubles = 40,462,500 rubles. 6. Residual value of fixed assets at the end of the year: 40,462,500 rubles - 1,770,000 rubles = 38,692,500 rubles. 7. Average annual value of fixed assets: (40,462,500 rubles + 38,692,500 rubles) / 2 = 39,577,500 rubles.

Therefore, the initial value of fixed assets at the end of the year is 40,462,500 rubles, the residual value is 38,692,500 rubles, and the average annual value is 39,577,500 rubles.

Please note that the calculations are based on the provided information and assumptions.