Under the new accounting standards, how to account for the heating cost of the unit?

Amortize if the amount is large. If it is not large, it can be included in the current profit and loss at one time. Amortization entries are as follows:

When paying:

Debit: advance payment

Loans: bank deposits

Monthly amortization:

Borrow: management, sales, manufacturing costs, etc.

Credit: advance payment

The new accounting standard cancels the prepaid expense account, and the related economic business can be accounted through the prepaid account.

Extended data:

Enterprises should set up "advance payment" accounting subjects, accounting for the amount paid by enterprises in advance to suppliers in accordance with the provisions of the purchase contract.

(1) The amount paid in advance by the enterprise due to purchase shall be debited to the account of "payment in advance" and credited to the account of "bank deposit".

(2) When receiving the purchased materials, the amount that should be included in the cost of the purchased materials should be listed according to the invoice bill, and the subjects such as "material procurement" or "raw materials" and "inventory goods" should be debited, and the subject of "tax payable-value-added tax payable (input tax)" should be debited according to the payable amount.

(3) additional payment, debit the "advance payment" account and credit the "bank deposit" account;

Enterprises with less prepayments can also directly debit the prepayments to the accounts payable account, without setting the prepayments account.

If there is conclusive evidence that the advance payment of the enterprise does not conform to the nature of the advance payment, or there is no hope of receiving the purchased goods due to the bankruptcy or cancellation of the supplier, the amount originally included in the advance payment should be transferred to other receivables. Enterprises should debit the account of "other receivables-advance payment transfer" and credit the account of "advance payment" according to the book balance of the advance payment that cannot be received for purchased goods.

Baidu Encyclopedia-Prepaid Account