Job Recruitment Website - Property management company - Confirmation of rental income of property companies

Confirmation of rental income of property companies

The leaseback amount 120000 is included in the main business cost, and the business tax and surcharges are accrued and paid according to the difference of 20000 yuan.

Entry:

Debit: main business cost 120000.

Loans: bank deposits, etc. 120000

Debit: bank deposit/cash on hand, etc. 140000.

Loan: main business income 140000.

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable

Taxes payable-urban construction tax payable

Taxes payable-education surcharge payable

Taxes payable-local education surcharge