Hello, how does the property management company keep accounts?

Hello, how does the property management company do the accounts? Property companies can implement accounting standards (systems) for small businesses. Roughly available subjects

First, the asset class.

1 100 1 cash on hand

2 1002 bank deposit

10 122 1 other receivables

22 160 1 fixed assets

23 1602 accumulated depreciation

Two. debt

37 22 1 1 Payable to employees

38 222 1 Taxes payable

4 1 224 1 other payables

Third, the owner's equity category

45 300 1 paid-in capital

47 3 10 1 surplus reserve

48 3 103 Profit for this year

49 3 104 profit distribution

Verb (abbreviation of verb) profit and loss category

55 500 1 main business income

59 540 1 main business cost

6 1 5403 business tax and surcharges

63 5602 Management expenses

64 5603 Financial expenses

66 580 1 income tax expense

Collect property fees and heating fees.

Borrow: cash on hand, etc.

Loan: income from main business

Collect electricity charges

Borrow: cash on hand, etc.

Loan: other payables-electricity fee recovery

When paying the electricity bill

Borrow: other payables-electricity fee recovery

Credit: cash on hand/bank deposit.

Recover business tax

Borrow: business tax and surcharges

Loan: taxes payable-business tax/surcharge payable.

How to calculate the gift given by the property company to the owner,

1. Accounting expenses are included in sales expenses. The tax law regards sales as sales, pays value-added tax and enterprise income tax, and withholds personal income tax from the owner.

2. Specific items:

Debit: sales expenses

Loan: non-operating income

Taxes payable-VAT payable (output tax)

-Corporate income tax payable

Debit: the tax on other receivables shall be borne by the owner.

Sales expenses * * * * Enterprises bear individual taxes.

Loan: taxes payable-personal income tax payable

3. Based on:

① According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax,

"Article 4 The following acts of units or individual industrial and commercial households shall be regarded as selling commodities:

(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge. "

(2) According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC),

"Under the following circumstances, if an enterprise transfers assets to others, and the ownership of assets changes, it does not belong to the internal disposal of assets, and the income shall be determined as sales according to regulations.

(5) Donations to foreign countries;

(six) other purposes of changing the ownership of assets. "

③ According to the Individual Income Tax Law of People's Republic of China (PRC) and related regulations,

In business promotion, advertising and other activities, enterprises randomly give gifts to individuals outside their own units, and pay personal income tax in full at the rate of 20% according to the "other income" items.

I hope I can help you!

Property companies buy twisted gloves, mops and buckets. How to do accounts by twisting gloves, cleaning septic tanks, mops, cleaning barrels and cleaning?

Experts, how to calculate the elevator maintenance fee of the property company: the main business cost-elevator maintenance fee.

Loans: bank deposits

When it happens, it is directly included in the cost to offset the income.

How do service companies keep accounts? 1. An accounting entry refers to a record indicating the account to be borrowed and the amount to be lent for an economic business, which is referred to as an entry for short. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries. Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.

Second,

1, which divides all accounting subjects into assets and liabilities. Any increase in asset categories is debited and any decrease in asset categories is credited; Any increase in liabilities is credited and any decrease in liabilities is debited. The principle that should be followed when making accounting entries is "there must be a loan when borrowing, and the loan must be even".

2. Divide all accounting subjects into "funds occupation and expenditure category" and "funds source and income category", with the former increasing loans and reducing loans; The latter reduces the debit and increases the credit.

The owner changed his residence into an enterprise, and the property management company collected management fees. How should the property management company calculate this income? Consider it a property management fee.

How do property companies do CRM well? Property companies are divided into commercial properties and residential properties.

Crm is just a tool, depending on your management philosophy.

Generally divided into two parts, 1 is an interested customer, so make it a customer entrance.

Second, modules such as nursing service.

How do TV shopping companies keep accounts? Your company's annual income is less than 800 thousand yuan, and its accounting is not perfect, which is suitable for small-scale taxpayers to collect value-added tax. The corresponding enterprise income tax is also the way of verification and collection. Better for your company.

If you apply for a general taxpayer, on the one hand, you can't get the purchase invoice, on the other hand, the invoice of other expenses is also a problem. If these two problems are not solved, the tax rates of value-added tax and income tax will be quite high.

How do investment companies keep accounts? Now there are more and more investment projects, so it is very important to choose projects. The animation industry is developing rapidly now, but there are few decent anime shop in the market, and some cities have none. This is such a big business opportunity. It's good to open a home in anime shop in a school or a place where there are many young people.

How do Hong Kong companies keep accounts? According to the annual closing date, Hong Kong companies usually conduct an accounting audit once a year. Generally, the time can be set to 65438+February 3 1 or March 3 1.

General procedures for filing tax returns of Hong Kong companies:

1, annual monthly statement, business sales contract and cost documents are required.

2。 Prepare financial statements according to the company's transactions, issue confirmation letters, and arrange audits according to the schedule. Relevant documents shall be confirmed and signed by directors, and auditors shall sign and issue audit reports.

3。 At this time, you need to pay attention to whether you have received the profits tax return. If yes, it is necessary to fill in the tax return in time and submit the tax return and audit report to the Hong Kong Inland Revenue Department.

As for the cost, we usually refer to the company's business dealings, such as turnover, the number of transactions a year, and analyze how much the company should pay through the audit workload!