Hello, teacher, I would like to ask how to enter the opening balance of inventory and raw materials of property enterprises. How to distribute materials?

1. Found that the balance of other receivables is in the credit? What happened?

This situation shows that other receivables have been overcharged.

For example, the original receivable was 65,438+0,000 yuan, and when people collected the money, they also paid the next month's money and paid 2,000 yuan, so the balance was in the credit.

2. Mobile phones issued by the company to employees at the end of the year? Can it be included in the management fee-salary and welfare? Is it the same as paying the festival fee?

The correct way is to calculate it in the welfare fund, but the welfare fund is limited when the enterprise income tax is deducted, and it needs to be increased if it exceeds 14% of the salary. Employees who send mobile phones can be included in non-welfare expenses according to their work needs, and the tax bureau should be able to approve them.

3. How do you account for this part of the expenses?

This belongs to non-operating expenses and is included in non-operating expenses.

At the end of the year, I gave money to some institutions and people around me. How to drink water in this part? Is it to realize non-operating expenses?

As in Article 3, non-operating expenses shall be accrued.

5. How should the inventory and raw materials of the property enterprise enter the opening balance? How to distribute materials? Do general consumables of property enterprises need inventory accounting?

A physical account for warehouse management should be set up, with the opening inventory or the previous period carry-over as the opening amount. When it is issued for use, a picking list is issued, and at the end of the month, the main business cost, other business expenses, management expenses and other subjects are summarized and debited, and low-value consumables (or turnover materials) are credited, which is actually inventory accounting.