Accounting entries for amortization of start-up expenses of property companies

The start-up expenses incurred by the property company belong to the expense account. How to make accounting entries when the organization expenses are amortized through management expenses accounting?

Amortization entry of start-up expenses of property company

Borrow: amortization of management expenses-organization expenses

Loan: Long-term deferred expenses-organization expenses

Management expenses: refers to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, salary and welfare expenses of managers, etc. Expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise.

Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Long-term prepaid expenses: it is mainly used to account for the expenses that the enterprise has spent, but the amortization period exceeds 65,438+0 years (excluding 65,438+0 years), including repairing fixed assets, improving leased fixed assets and other prepaid expenses with amortization period exceeding 65,438+0 years.

Under the subject of "long-term deferred expenses", the enterprise shall set up detailed accounts according to the types of expenses, conduct detailed accounting, and disclose its amortized value, amortization period and amortization method according to the expense items in the notes to the accounting statements.

How much is the start-up fee?

Organization expenses refer to the expenses incurred in the establishment of a joint-stock company, including legal fees, sponsorship fees and license fees. The company will debit these expenses to an expense account called organization expenses and confirm them as expenses when they occur, because it is difficult to determine when these expenses will bring benefits to the company and how much benefits they will bring to the company in the future.

1, preparation personnel cost

(1) Staff's labor expenses: specifically, it includes salary expenses such as staff's salary and bonus, as well as various social insurances that should be paid. Welfare expenses incurred during the preparation period, such as medical expenses, can be truthfully charged if the preparation period is short, and employee welfare expenses can be accrued according to 14% of the total salary if the preparation period is long.

(2) Travel expenses: including local transportation expenses and foreign travel expenses.

(3) Directors' dues and joint committee dues

2. Notarization fee for enterprise registration: mainly including registration fee, capital verification fee, tax registration fee and notarization fee.

3. Cost of raised funds: mainly refers to the handling fees paid for raised funds and exchange gains and losses and interest not included in fixed assets and intangible assets.

4. Personnel training fees: There are mainly the following two situations.

(1) The imported equipment and technology need to be digested and absorbed, and the expenses for sending some employees to study abroad during the preparation period.

(2) Labor expenses and related expenses for hiring experts for technical guidance and training.

5. Amortization, scrapping and damage of enterprise assets

6. Other expenses

(1) Office expenses, advertising expenses and entertainment expenses incurred during the preparation period.

(2) Stamp duty

(three) the feasibility study expenses confirmed by the investor and borne by the enterprise.

(4) Other expenses related to the preparation, such as data investigation fees, legal fees, document printing fees, communication fees, celebration gifts, etc.