The company pays the property fee of 65438+February and the property fee of the whole year. How to do the accounts? Do you use amortization?

If the annual payment of 20 1 1 is recorded in February, it must be recorded in the current profit and loss at one time.

The new accounting standard cancels two accounting subjects: accrued expenses and prepaid expenses. In general, the expenses originally included in the accrued expenses are now transferred to accounts payable, such as interest or other payables, and the expenses originally included in the prepaid expenses are now transferred to accounts payable.

Borrow: management fee-property fee?

Loan: cash/bank deposit.

Debit: advance payment

Loan: cash/bank deposit

The following year, it will be shared monthly.

Borrow: management fee-property fee

Credit: advance payment

Extended data:

Accounting Standards for Business Enterprises

Article 1 These Standards are formulated in accordance with the Accounting Law of People's Republic of China (PRC) and other relevant laws and administrative regulations in order to standardize the accounting recognition, measurement and reporting behavior of enterprises and ensure the quality of accounting information.

Article 2 These Standards are applicable to enterprises (including companies, the same below) established in People's Republic of China (PRC).

Article 3 Accounting standards for enterprises include basic standards and specific standards, and the formulation of specific standards shall follow these standards.

Article 4 An enterprise shall prepare financial and accounting reports (also called financial reports, the same below). The goal of financial accounting report is to provide users with accounting information related to the financial status, operating results and cash flow of enterprises, reflect the performance of entrusted responsibilities of enterprise management, and help users make economic decisions. Users of financial accounting reports include investors, creditors, the government and its relevant departments and the public.

Article 5 An enterprise shall make accounting confirmation, measurement and report on its own transactions or events.

Article 6 The recognition, measurement and reporting of enterprise accounting shall be based on the premise of continuous operation.

Article 7 An enterprise shall divide accounting periods, settle accounts by stages and prepare financial and accounting reports. The accounting period is divided into annual and interim periods. An interim period refers to a reporting period shorter than a complete fiscal year.

Article 8 Enterprise accounting shall be measured in currency.

Article 9 An enterprise shall carry out accounting recognition, measurement and reporting on the basis of accrual basis.

Article 10 An enterprise shall determine accounting elements according to the economic characteristics of transactions or events. Accounting elements include assets, liabilities, owners' equity, income, expenses and profits.

Baidu Encyclopedia-Accounting Standards for Enterprises