The property management company bought a batch of stainless steel billboards in the community. What topics should I enter in order to post some notices and tips? Find a detailed entry

There are two choices, because this one has two characteristics. First, it does not constitute a fixed asset, but it belongs to a certain physical form. Can be treated as low-value consumables, similar to office furniture, not included in assets, one-time included in expenses for income tax adjustment, or amortized in five years; Second, it has the function of advertising, which can be included in the management fee-company publicity fee.

What kind of fees should be charged depends on the management requirements and expense budget of your own company. If there is no requirement, it is most convenient to include it in the publicity expenses. If it is to be standardized, it is most reasonable to amortize it for five years as a low-value consumable.

1, as low-value consumables accounting treatment (assuming that this batch of publicity columns is worth 5000 yuan).

Make the following entries in the purchase year

Borrow: management fee-low-value consumables 1000

Prepayment-Other 4000

Loan: bank deposit or accounts payable of 5,000 yuan, etc.

Second year

Borrow: management fee-low-value consumables 1000

Loan: prepayment-others 1000

The third year-fifth year, and so on. Amortization is completed in the fifth year.

2, as a publicity fee

Borrow: management fee-publicity fee 5000 yuan.

Loan: bank deposit or accounts payable 5000.

Value-added tax is not considered in the above entries and payments. If the purchase involves VAT, just enter the entry.