Accounting treatment of leasing expenses of expatriates

Accounting treatment of leasing expenses of expatriates

It depends on what kind of expatriate employees are, whether the money is paid directly to employees or the company helps employees rent houses.

1. If the money is paid directly to employees, it will be transferred to sales expenses or management expenses respectively according to sales personnel and management personnel through "Payable-Salary";

2. If the company helps employees rent a house, the salesperson is.

Debit: sales expenses-travel expenses

Loan: bank deposit or cash on hand.

The manager is

Borrow: management fee-welfare fee

Loan: Payable salary-welfare expenses.

Borrow: Payable staff salaries-welfare expenses

Loan: bank deposit or cash on hand.

1, when the annual rent is paid in advance;

Tenant: advance payment-rent

Lessee: Bank deposit or cash on hand.

When amortized on a monthly basis;

Tenant: management expenses or manufacturing expenses (recorded by the user department according to the benefit principle)

Lessee: advance payment-rent

2. If you only pay monthly rent;

Tenant: overhead or overhead-rent

Lessee: Bank deposit or cash on hand.

The amount of rent is determined by the value of state-owned assets, use efficiency, market supply and demand, market interest rate and other factors. From the economic point of view, rent is still a part of the value created by enterprise workers for society in the remaining labor time.

Is the property fee generated by renting a house a cost?

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 expatriates' rental expenses? According to our introduction in the above article, we can know that the relevant expenses incurred by the enterprise expatriates are included in the corresponding cost accounting subjects according to their departments, and the related accounting subjects involved need to be handled according to the actual situation of the enterprise.