How to enter the property management fee invoice?

Office property fees paid by ordinary units are included.

Borrow: management fee-property management fee

Loan: cash/bank deposit

If the property fee is pre-stored, the entry is as follows:

Borrow: prepaid expenses-property fees

Loan: cash/bank deposit

Monthly contribution:

Borrow: management fee-property fee

Loan: Prepaid fee-property fee

Extended data:

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise.

The management fee transferred to the "profit of this year" subject at the end of the credit registration period should have no balance after the transfer. This course carries out detailed accounting according to the expenditure items of management expenses.

The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit the "management fee" account and credit the "bank deposit" account.

Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject.

Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".

At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".

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