How to calculate the rent charged by the property company?

How to calculate the rent charged by the property company?

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

Second, if the house is rented out for management needs, it needs to be included in the "management fee-rental fee"

Three, if it is necessary to rent the house because of sales needs, it should be included in the "sales expenses-rental fees".

Four, if it is the living needs of employees and rented houses need to be included in the "non-operating expenses" subject, 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 fees" subjects.

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

(1) Property fees, elevator fees and utilities can be used as secondary detailed subjects.

(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.

How to deal with the accounting of fixed assets of enterprises?

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 costs incurred by the production and administrative departments of enterprises should be debited to "management expenses" and credited to "bank deposits" and other subjects; 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.

How to calculate the rent charged by the property company? Generally speaking, through the introduction of the accounting treatment of property lease fees compiled by Bian Xiao above, I believe everyone knows that if it is used for production lease, it can be included in the manufacturing expense account, and if it is used for management, it will be treated as the sales expense account. Other information is as described above. Welcome to this website.