Question

Стоимость приобретения основных средств составляет480000 руб. Производитель осуществляет их доставку покупателю за до-полнительную плату в размере 1% от стоимости основных средств. Монтажосновных средств предприятие осуществляет самостоятельно. Стоимостьработ, связанных с монтажом, составляет 6000 руб. Определить стоимость,по которой основные фонды будут отражены в учете на момент их ввода вэксплуатацию.

Answer 1

Если не учитывать НДС (так как в условиях ничего не сказано), то
первоначальная стоимость основных средств составит 
480000+(480000*1/100)+6000=480000+4800+6000=490800 руб.

Answer 2

Calculation of the Cost of Fixed Assets

To determine the cost at which the fixed assets will be reflected in the accounting records upon their introduction into operation, we need to consider the purchase cost of the assets, the additional delivery fee, and the cost of installation.

The given information states that the purchase cost of the fixed assets is 480,000 rubles. Additionally, the manufacturer charges an extra fee of 1% of the cost of the fixed assets for their delivery. The cost of installation, which is carried out by the company itself, is 6,000 rubles.

Let's calculate the total cost of the fixed assets, including the delivery fee and installation cost:

1. Purchase cost of fixed assets: 480,000 rubles. 2. Delivery fee: 1% of the purchase cost of fixed assets. - Calculation: 480,000 rubles * 1% = 4,800 rubles. 3. Cost of installation: 6,000 rubles.

To find the total cost, we add the purchase cost, delivery fee, and installation cost:

Total cost = Purchase cost + Delivery fee + Installation cost Total cost = 480,000 rubles + 4,800 rubles + 6,000 rubles

Therefore, the total cost of the fixed assets, which will be reflected in the accounting records upon their introduction into operation, is 490,800 rubles.