What are the accounting entries of property fees? What is the charging standard of property fees?

The property management company is a common company and we have a lot of communication with it. When I provide property services for us, property management companies often charge a property fee, so what are the accounting entries of the property fee? Next, Bian Xiao will bring you detailed knowledge about accounting entries of property fees, hoping to help you.

1. What are the accounting entries for property fees?

The accounting entries of property fees are divided into: 1. Property fees charged by property companies should be recorded as income from main business. Accounting entries: debit: bank deposit (or cash on hand), credit: income from main business; 2. The property fees paid by enterprises (or individual industrial and commercial households) shall be recorded as the property fees of office buildings and shall be recorded as the period fees; The property cost of the production workshop should be included in the manufacturing cost. Accounting entries: debit: management expenses (or sales expenses, manufacturing expenses and other subjects)-property expenses, credit: bank deposits (or cash on hand).

2. What is the charging standard for property fees?

China's property charging standards are divided into first-class property charging standards; Secondary property charging standard; Three-level property charging standards and four-level property charging standards. However, the collection standards of property fees vary from place to place, and the specific collection standards of property fees are announced by the local price bureau.

The implementation of government-guided property service charges, by the city and county price departments in conjunction with the real estate administrative departments in accordance with factors such as property service level standards, formulate the corresponding level of benchmark prices and floating range, and regularly publish.

3. When will the property management fee be collected?

1. The beginning of the owner's occupancy is that the owner goes to the residential property management office to check in, and the owner obtains the key to the new house. Because sometimes the owner will rent out the blank directly, and actually pay the property management fee at 100%.

2. After the owner goes through the check-in formalities, the owner or user will pay the public service fee for property management on a monthly basis. For owners who have purchased but have not moved in, 50% of the public service fee for property management shall be paid within one year. At the same time, in order to prevent some real estate speculators from leaving their houses idle for a long time, it is stipulated to pay the public service fee of property management at 100% after one year. Whether to move in or not is really not clearly defined in the Measures. Personally, I think the owner can't take the key as the boundary, but according to the situation reflected by Ms. Zhang, the house has been renovated, which means that someone is already using the house and starting to enjoy some supporting services in the community, so it is more reasonable to charge 50% of the property management fee.

3. National laws and regulations do not stipulate how often to pay property fees, so you can indicate the payment time of property fees in the signed property management contract.

According to the property management regulations, the property management company should check with the developer before handing over the house. After the acceptance, the property management company officially took over the community, so the information and keys of the houses that have been completed and accepted must be handed over to the property management company.

5. After receiving the notice of occupancy issued by the developer, the owner will start to pay the property fee according to the time on the notice of occupancy, and all the expenses and responsibilities of the house after this time will be borne by the owner himself. In other words, from that day on, all the rights and responsibilities of the house belong to the owner.