Accounting treatment of property fees

If the property company is profitable when collecting and paying the electricity fee, then;

1. When paying the electricity fee of the power company:

Borrow: main business cost,

Taxes payable-VAT payable-input tax,

Loan: bank deposit.

2. When charging the owner's electricity fee:

Borrow: cash or bank deposit

Loan: income from main business,

Taxes payable-VAT payable-output tax.

Accounting treatment of main business cost

(1) At the end of the month, the enterprise should calculate the main business cost to be carried forward according to the actual cost of selling various commodities and providing various services this month, debit this account and credit the subjects of "goods in stock" and "labor cost". If the planned cost or selling price is used to calculate the inventory goods, it should be carried forward to the usual business cost according to the planned cost or selling price, and the product cost difference or commodity purchase and sale difference that should be shared by the goods sold this month should be carried forward at the end of the month.

(2) The current sales return of an enterprise can generally be directly deducted from the quantity of goods sold this month, or the cost of returned goods this month can be calculated separately, and items such as "goods in stock" can be debited and credited to this account.

(3) When the contract income is confirmed according to the construction contract criteria, the account shall be debited according to the contract cost to be confirmed, credited to the account of "main business income" according to the contract income to be confirmed, and debited or credited to the account of "project construction-contract gross profit" according to the difference.

Upon completion of the contract, according to the estimated loss reserve accrued in the relevant construction contract, debit the subject of "inventory depreciation reserve-contract estimated loss reserve" and credit this subject.

(4) At the end of the period, the balance of the undergraduate program should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over.

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