Question

На начало года стоимость основных фондов составила 20 млн. рублей. В июле ввели основные фонды стоимостью 2 млн. рублей. В мае списали основные фонды стоимостью 1,2 млн. рублей. Определить среднегодовую стоимость основных фондов.

Answer 1

ОФ=ОФ(н.г.)+(∑ОФ(поступ.)*Т(поступ.)):12 - (∑ОФ(выбыв.)*Т(выб.)):12
Т(пост.)=12 мес. - 7 мес.(июль)
Т(выб.)=12 мес. - 5 мес.(май)

ОФ=20+(2*(12-7)):12-(1,2*(12-5)):12=
     =20+2*5:12-1,2*7:12=
     =20+10/12 - 8,4/12=
     =20+1,6/12 = 20+0,133=20,133 (млн.руб.) - среднегодовая стоимость 
                                                                                      основных фондов

Answer 2

Calculation of Average Annual Value of Fixed Assets

To determine the average annual value of fixed assets, we need to consider the changes in the value of the assets throughout the year.

According to the information provided:

- At the beginning of the year (January), the value of the fixed assets was 20 million rubles. - In July, additional fixed assets worth 2 million rubles were introduced. - In May, fixed assets worth 1.2 million rubles were written off.

To calculate the average annual value, we need to consider the value of the fixed assets at the beginning of the year, the value of the additional fixed assets introduced, and the value of the fixed assets written off.

Here is the calculation:

1. Value of fixed assets at the beginning of the year: 20 million rubles. 2. Value of additional fixed assets introduced in July: 2 million rubles. 3. Value of fixed assets written off in May: 1.2 million rubles.

Total value of fixed assets = Value at the beginning of the year + Additional value - Written off value Total value of fixed assets = 20 million rubles + 2 million rubles - 1.2 million rubles Total value of fixed assets = 20 million rubles + 0.8 million rubles Total value of fixed assets = 20.8 million rubles

To calculate the average annual value, we need to divide the total value of fixed assets by the number of months in a year (12):

Average annual value of fixed assets = Total value of fixed assets / Number of months Average annual value of fixed assets = 20.8 million rubles / 12 Average annual value of fixed assets ≈ 1.73 million rubles

Therefore, the approximate average annual value of the fixed assets is 1.73 million rubles.

Please note that the calculation is based on the information provided and may not be exact due to rounding or other factors.