What subjects should be put in the property fee?

Question 1: What are the subjects of utilities and property management fees? Yes, you can. They belong to the same category. All belong to management expenses. As for the second-level subjects, it is best to divide utilities and property fees.

Question 2: What accounting subjects does the property management fee include? Generally, if the payment takes a long time at a time, it can be included in the long-term prepaid expenses and only included in the management expenses of the current month.

Question 3: What is the main body of the property fee? Financial bookkeeping of property management company.

In which: main business income-property management fee

Payer's financial bookkeeping

Including: main business cost-property management fee

Or included in: management fee-property management fee

Question 4: What are the accounting subjects of the property fees paid by the company? Which subsidiary ledger should I make under the management expenses? During the period, in addition to setting special ledgers for individual projects, relevant ledgers are generally set according to the needs of enterprises.

Property expenses can be used as office expenses.

Question 5: What secondary subjects can be included in the property management fee? Not only the property management fee, but also other fees. It is not necessary and impossible to set up a project for each expense. Let's merge if we can.

Question 6: How to calculate the property management fee? Answer: Caihui Zi [1 999] No.44 defines the main contents of operating cost accounting:1. This course accounts for the operating costs of enterprise property management, property management and property overhaul. Indirect expenses such as wages, bonuses, employee welfare expenses, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance fees, labor protection fees, security fees, greening maintenance fees, amortization of low-value consumables, etc., which occur in the course of operation, are recorded in the management expense account, and are not accounted for in this account. 2. The direct costs incurred by enterprises in providing public * * * * *, public institutions * * * and special services for property owners and users are directly included in this account, debited to this account, and credited to bank deposits, inventory materials, accounts payable and other subjects. Lease fees and contract fees payable by enterprises to property owners and users shall be directly debited to this account and credited to the escrow fund or accounts payable account. At the end of the month, the enterprise shall timely carry forward the completed property engineering cost, debit the subject and credit the property engineering subject. 3. The detailed accounting of undergraduate purpose should correspond to the detailed accounting of operating income. 4. At the end of the period, the balance of undergraduate purpose should be transferred to this year's profit account. After carrying forward, there should be no balance in this account.

Question 7: What subject should the company's parking management fee be included in? Management fee-parking fee, or management fee-vehicle fee, or management fee-other, it depends on how you divide it.

Question 8: What is the accounting subject of house rental fee? If the lease time of the enterprise is not long, it should be handled in accordance with the operating lease.

When confirming expenses:

Debit "long-term deferred expenses" and credit "other payables"

When actually paid:

Debit "other payables" and credit "bank deposit" or "cash"

If the lease term is very long, it should be treated as a financial lease.

It needs to be accounted for according to the leased assets and depreciated.

Question 9: What subjects are included in the employee dormitory rental fee? It is the most obedient.

However, this will involve the problem that the part of welfare expenses exceeding 14% of total wages cannot be deducted before tax.

Therefore, most people will count it into the management fee, which can be passed if it is not too harsh in tax settlement.

Question 10: What are the subjects of borrowing bank deposits from other companies for management fees?

Loans: other business income

Meanwhile:

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable