固定资产：本月固定资产增加1834万元，其中包括：楼房xxxx万元，公司与4月中旬搬入新厂房,因为手续问题对新厂房一直未作财务处理，这样也造成了成本核算的不真实性,出于财务角度考虑，本月根据合同金额把新厂房暂入固定资产，以便提取固定资产折旧，等付清款项手续办完后，根据实际金额再做相应的财务帐务调整。注塑机2台，金额xxxx万元。龙门吊1台，金额xxxx万元。干燥箱、电脑等xxxx万元。管理费用：本月管理费用28.5万元，管理费用增加的原因是因为7月提取发放部分年薪工资10.9万元，公司惯例半年兑现部分年薪，所以形成工资额加大，管理费用增加。
參考答案:Fixed Asset: Fixed Asset has increased by 18.34 billion Yuan, including:
storied building: XXX Yuan, company moved into the new factory (building) in Apirl, but the new factory wasn't handled in finance bacause of certain procedure. And that rendered the inauthenticity of the cost accounting. In the terms of finance, the new factory is classed as fixed asset temporarily according to the
contract sum, so as to draw fixed asset depreciation. Till we pay off the account, we will do some adjustment to finance account.
injection molding machine 2 sum: XXX Yuan
gantry crane 1 sum: XXX Yuan
drying cabinet, computer etc. sum: XXX Yuan
Management Cost: Management Cost has increased by 285 thousand Yuan this month
Cause: extract Management Cost to pay part of the
annual salary——109 thousand Yuan, By convention,part of the annual salary is paid every haf of the year, thus the sum of salary and management cost increased.
