In September, the property fee for September was paid-65438+February. How should I raise it? Must I amortize it?

Judging from the payment of property fees in June 5438+0 and September, it is ok to enter the fees directly, because the new standard cancels the accounting subject of "deferred fees", and the fees within 1 year can be directly included in the current profit and loss.

The accounting entries are as follows:

Borrow: management fee

Loan: bank deposit (cash)

2. Accounting treatment of prepaid expenses stipulated in the original system under the new standards:

Prepaid insurance premium, prepaid operating lease rent, prepaid newspaper fee, etc.

Prepaid insurance premium, prepaid rent for operating lease and prepaid newspaper fee shall be included in the relevant cost or profit and loss account respectively. Belonging to the management expenses incurred by the administrative department of the enterprise for organizing and managing the production and business activities of the enterprise; The production workshop (department) belonging to the enterprise is included in the manufacturing expenses for producing products or providing services; Sales expenses are included in the process of selling goods and providing services. When prepaying the above money, debit the subjects such as management expenses, manufacturing expenses and sales expenses, and credit the subjects such as bank deposits.