What accounting subjects should be included in the management fee calculation income of the property company?

There can be another subtitle in the management fee. Such as water and electricity property management fees. Property management fees shall include:

Loan: Operating expenses: utilities/rent/property management fees-set according to the second-level details.

Loan: bank deposit/cash on hand.

Rent, property management fees and utilities are all included in the accounting scope of management fees (or operating expenses). If it is the rental fee, property management fee and water and electricity fee incurred by the administrative department of the unit, they are all included in the "management fee" subject. If it is the rental fee, property management fee and water and electricity fee incurred by the sales department of the unit, they are all included in the "non-operating expenses" subject.

Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (minus interest income), exchange losses (minus exchange gains) and related handling fees. Its specific contents include:

(1) Interest expense refers to the net amount of interest expense (except capitalized interest) such as short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term payable interest, etc. of imported equipment minus interest income from bank deposits.

(2) Exchange loss refers to the difference between the bank purchase price and the exchange rate used for bookkeeping due to the settlement or purchase of foreign exchange from the bank, and the difference between the ending balance of various foreign currency accounts at the end of each month (quarter, year), the amount of RMB converted into bookkeeping at the exchange rate specified at the end of the month and the original amount of RMB.

(3) Relevant handling fees refer to the handling fees that need to be paid when bonds are issued (except those that need to be capitalized), bank ticketing fees, and foreign exchange adjustment fees. , but does not include the handling fee paid for issuing shares.