How to pay the rent and property management fee for the house rented by the company?

First, if the house is rented for production needs, it needs to be included in the "manufacturing expenses-rental expenses".

Two, such as rental housing due to management needs should be included in the "management fee-rental fee".

Three, housing rental for sales needs, need to be included in the "sales expenses-rental expenses".

Four, if the living needs of employees and rented houses need to be included in the "non-operating expenses" subjects, and can not be deducted before tax.

If you charge a property fee,

Debit: bank deposit

Loan: operating income-property management income

If it is to pay the property fee.

Borrow: management fee-property fee

Loan: bank deposit (cash on hand)

Can be directly included in the "management fee" subject.

2. There is no requirement for secondary detailed accounts, which can be set according to the needs of accounting.

(1) Property fee, elevator fee and water and electricity fee can be used as secondary subsidiary ledger.

(2) If you want to account for detailed items more clearly, you can also set property fees, elevator fees and utilities as secondary detailed subjects.

? Extended data

1. Improvement expenditure incurred from operating leased fixed assets

The improvement expenses incurred in operating leased fixed assets should be accounted for in the subject of "long-term deferred expenses" and amortized in a reasonable way within a short period between the remaining lease period and the service life of the leased assets.

2. Fixed assets repair fee

Fixed assets repair costs, etc. , no longer prepaid or accrued, it shall be included in the current profit and loss when it occurs. Fixed assets repair expenses incurred by the production and administrative departments of enterprises shall be debited to the subjects such as "management expenses" and credited to the subjects such as "bank deposits"; Fixed assets repair expenses incurred by enterprises related to specialized sales organizations shall be debited to the title of "sales expenses" and credited to the title of "bank deposits".

3. Prepaid lease fees for operating leased fixed assets.

Lease expenses of fixed assets amortized for more than one year shall be accounted for in the subject of "long-term deferred expenses".

4. Amortization of low-value consumables, amortization of leased and lent packages.

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