Bidding agency fees should be included in accounting entries; What is the specific accounting treatment method?

Bidding agency fees should be included in accounting entries; What is the specific accounting treatment method? Bidding agency fee is a management fee of the unit.

Borrow: management fee-tender fee

Loan: bank deposit (cash on hand)

How to deal with the extra inventory tonnage? Specific accounting treatment, if there are some redundant accounting entries, which are actually useless, can be charged to "non-operating expenses": non-operating expenses-loss and damage of inventory.

Loans: Goods in stock

If it is an extra batch (not a little bit) and will be used in the future, don't do accounting treatment.

If it is surplus, it can be charged from "non-operating income"

Borrow: inventory goods

Loan: non-operating income-inventory surplus

How to deal with the accounts written off from dormant accounts in public institutions requires a specific accounting entry, Accounting System of Public Institutions (No.288 [1997]): "The current accounts of public institutions should be cleared as far as possible before the end of the year. According to the relevant regulations, the current accounts that should be converted into various incomes or expenditures should be transferred to the relevant accounts in time and incorporated into the final accounts of this year. " ; The fifth paragraph of Article 20 of the Measures for the Administration of State-owned Assets of Administrative Institutions in Shandong Province stipulates: "The disposal of bad debts and abnormal losses of assets of administrative institutions must be audited by intermediaries, audited by competent authorities and reported to the financial department for approval."

Accordingly, if the bad debts of public institutions are written off after examination and approval, they can be converted into expenditures. Specific accounting entries:

Debit: operating expenses (operating expenses)

Credit: Accounts receivable (prepayments and other receivables)

Which accounting subject and specific accounting entry should the elevator inspection fee be included in? Thank you. The inspection fee of the elevator should be included in the management fee.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Management fees include the following.

Wages and additional wages and welfare expenses incurred by various departments of the company shall be charged according to the facts, and the amount shall not exceed the allowable deduction of 65,438+04% of employees' wages payable, and the excess shall be subject to tax adjustment. ..

Trade union funds The funds for trade union activities set aside by the company according to 2% of the wages payable.

According to 2.5% of the wages payable, the employee education funds shall be accrued. The expenses mainly include training materials, teachers' fees, outsourcing training fees, travel expenses for training teachers and outsourcing trainers, transportation expenses, training consumables and spare parts, etc. The housing provident fund paid by the housing provident fund company for employees is based on the post skill salary, and the accrual ratio is company 10% and individual 10%.

The endowment insurance premium paid by the company for employees is accrued by 20% for the company and 8% for the individual (the individual part is deducted from the individual salary).

Unemployment insurance premium The unemployment insurance premium paid by the company for employees and the medical insurance premium paid by the company for employees, of which the individual part is deducted from the individual salary.

Depreciation expense The depreciation expense accrued by the company for various fixed assets (including houses, fences, roads, devices), office facilities, vehicles, etc. in the current month for non-production, sales and business purposes.

Office expenses The expenses and material consumption incurred by various departments of the company due to office needs mainly refer to office supplies, office consumables, signs, seals, design drawings and internal business publicity (such as banners and publicity supplies for various activities).

Travel expenses The travel expenses incurred by various departments of the company include travel expenses, accommodation fees, crossing the bridge, meeting fees, subsidies, travel expenses, travel expenses of overseas personnel, visiting relatives according to the contract, and visiting relatives of spouses in the company.

Transportation expenses incurred by various departments of the company, including overtime, early meeting transportation and shuttle bus.

Repair expenses: expenses for repairing various fixed assets (including houses, fences, roads and devices), office facilities and transport vehicles (excluding vehicles used by various departments), such as spare parts, tools, auxiliary materials and outsourced maintenance expenses.

Transportation expenses incurred by various departments of the company (excluding sales department), electricity and water charges incurred by the office department of the company. Water and fare incurred by the company's leaders and departments' vehicles, and gasoline, road maintenance fees, annual inspection fees and road maintenance fees of all the company's vehicles (including transport vehicles). (Vehicle insurance belongs to property insurance)

Business entertainment expenses, such as tea and entertainment expenses. , for use by non-sales entertainment companies.

Test and inspection fee: the material consumption of destructive test, laboratory test, road test and other tests in the process of production, quality inspection and quality improvement. (excluding the test consumption in the production process) The road test includes the toll for crossing roads and bridges and personnel subsidies. Office furniture, such as office desks and chairs, tool cabinets, bicycles, etc. , which is needed by the production and operation of low-value consumable companies and does not meet the accounting standards for fixed assets (the value is below 2,000 yuan or the service life is below one year).

Labor protection expenses incurred by various departments of the company for labor protection, such as labor gloves, safety helmets, heatstroke prevention and cooling supplies, etc.

The expenses incurred by a book company for purchasing books, magazines, newspapers, etc. (The design fee is included in the office fee accounting)

Cleaning expenses: materials consumed by cleaning companies and expenses incurred by outsourcing cleaning companies.

The expenses incurred by the security company in outsourcing the security company and the expenses incurred in purchasing fire-fighting consumables.

Technical development expenses The expenses incurred by the company in the technical research and development of new products, new materials and new parts include the salaries, travel expenses, office expenses and other expenses of the personnel serving the technical development project.

Insurance expenses incurred by property insurance companies for their various assets.

Consulting fees The expenses incurred by the company in auditing, technical consulting and project review.

Printing expenses The expenses incurred by the company in printing various internal documents, such as forms, documents, letters and business cards.

Environmental protection fees, sewage charges paid by the company, review fees, etc.

Bad debt losses are included in profit and loss when bad debt reserves are accrued.

Greening expenses related expenses incurred by the company for greening.

Intangible assets and long-term deferred expenses amortize the expenses of intangible assets and deferred assets amortized by the Company.

Taxes should be included in the profit and loss of tax expenses (such as stamp duty, local water conservancy funds, vehicle and vessel use tax, etc.). )

Fuel cost, expenses incurred by boiler room and other auxiliary units for lighting and heating of all departments of the company.

Recruitment expenses incurred by the company's human resources department in the process of employee recruitment, such as: site use fee, applicant's travel expenses to the company, medical examination fee, recruitment advertisements in newspapers and magazines, etc. (excluding the travel expenses and telephone charges incurred by the company's recruiters. )

Postal expenses such as postal parcels, letter fees and express delivery fees incurred in the production and operation of postal enterprises.

Communication expenses The telephone and fax expenses incurred by the company's landline and mobile phones (mobile phones, PHS, fax machines below 2000 yuan) and the expenses incurred in purchasing and maintaining the above equipment.

The expenses incurred by the company for suing or responding to the lawsuit.

Expenses incurred by the board of directors and its members to perform their duties, such as travel expenses, conference fees, etc.

Inventory depreciation reserve is calculated according to inventory cost, variable present value and withdrawal amount.

Labor insurance, resettlement, severance, pension, death and funeral expenses, etc.

Property management fees The expenses incurred by entrusting an internal or outsourced property management company to manage the property used by the company for administrative management.

Expenses for cold protection and warmth preservation of various departments of the company.

Superior management fee The management fee that the company should pay according to the articles of association and the contract.

Rental fee: equipment and house rental fee paid by the company's operation and management (including overseas office house rental fee).

The meeting fee accounts for the expenses of relevant personnel of the functional departments of the company attending various meetings.

Business promotion expenses are not included in operating expenses, but are used by the company for corporate image and product promotion.

Import and export fees: transportation and miscellaneous fees incurred by import and export commodities.

Medical assistance expenses paid by medical assistance companies for employees.

Industrial injury insurance accounts for the industrial injury insurance expenses purchased by the company for employees who formally sign labor contracts.

Expenses incurred by other departments of the company other than the above expenses.

Seek the answers to accounting questions, accounting entries, thank you. 1600000

Investment income 4000

? Loan: bank deposit?

On April 20th, 1640000, 0.4 yuan, Company A announced the first cash dividend.

? Debit: bank deposit

Forty thousand

Loan: Dividends receivable? Forty thousand

Borrow: Trading financial assets-900,000 shares (cost) of a company.

Dividend receivable 20000

Investment income 6000

Loan: 926,000 yuan in bank deposit.

4. Borrow: Bank deposit? 20000

Loan:? Dividend receivable 20000

5. Gains and losses from changes in fair value = (800,000+900,000)-16.4×100,000 = 60,000 yuan.

Debit: 60,000 gains and losses from changes in fair value

Loan: tradable financial assets-a company's stock (fair value change) 60000.

6. Debit: bank deposit 1040000.

Trading financial assets-company stock (change in fair value) 36000

? Loan: tradable financial assets-a company's stock (cost) 1020000.

Investment income 56000

Borrow: the investment income is 36,000 yuan.

Credit: 36,000 gains and losses from changes in fair value

Investment income =-4000+20000-6000+56000-36000 = 30000 yuan.

7. Gains and losses from changes in fair value =18× 4-[(80+90-102)-(6-3.6)] = 6.4 (ten thousand yuan)

Debit: Trading financial assets-a company's stock (fair value change) 6 4000.

Loans; Profit and loss from changes in fair value 6 4000

The bidding agency fee of construction enterprises is included in this subject. Since you are bidding on behalf of others, when you bid with money:

Debit: other receivables (borrower or handler, etc.). )

Loan: cash or bank deposit

When this kind of business happens, no matter who borrowed it, you can hang up his contacts, and then rush his contacts after the final result comes out.

Transfer to the project means that the loan has a home and will be borne by the project company. At this point, enter the following entries:

Borrow: Internal transaction (project transaction)

Loan: other receivables (the money of the borrower or the handler is washed away).

In my opinion, lenders should not be internal contacts.

What is the accounting treatment method of intangible assets? 1, accounting treatment of intangible assets

1) Accounting treatment of purchased intangible assets. The purchase of intangible assets shall be accounted for according to the actual price paid:

Borrow: intangible assets-××

Loans: bank deposits

2) Accounting treatment of self-created intangible assets. Considering the principle of accounting conservatism, all expenses incurred in the process of creating intangible assets are classified as management expenses:

Debit: R&D expenditure-capitalized expenditure

Loan: raw materials

Taxes payable-VAT payable (input and output)

Wages payable

Bank deposits, etc

After successful development, the technical development fee will be recorded as the original value of intangible assets:

Borrow: intangible assets-××

Loan: R&D expenditure-capitalized expenditure

3) Accounting treatment of intangible assets invested by other units. The appraisal is based on the appraised value or the amount agreed in the contract and agreement;

Borrow: intangible assets-××

Loan: paid-in capital

4) Accounting treatment of donated intangible assets. The price listed in the invoice or the market price of similar intangible assets:

Borrow: intangible assets-××

Loan: non-operating income

2. Accounting treatment of intangible assets transfer

There are two situations in which an enterprise transfers intangible assets: one is the transfer of ownership; The first is the transfer of the right to use. Different situations have different accounting treatment methods.

1) Transfer of ownership of intangible assets.

The transfer price actually obtained is credited to the relevant income account:

Debit: bank deposit

accumulated amortization

Intangible assets impairment reserve

Loan: intangible assets

Non-operating income (or debit "non-operating expenses")

Record the payable business tax as the expenditure of the transfer result;

Debit: non-operating income/expenditure.

Loan: taxes payable-business tax payable

2) Transfer of the right to use intangible assets.

When transferring the right to use intangible assets, the actual usage fee received each year:

Debit: bank deposit

Loans: other business income

Amortization expenses related to intangible assets:

Debit: other business costs

Loan: accumulated amortization

3, accounting treatment of intangible assets amortization

1) Confirmation principle of amortization period of intangible assets: Once the amortization period of intangible assets is determined, it cannot be changed at will. According to the current system, the principle of confirming the amortization period of intangible assets is:

If laws, contracts and enterprise applications stipulate the legal validity period and benefit period respectively, they shall be determined according to the principle of shorter validity period and benefit period; The law does not stipulate the effective period, but the enterprise contract or contract application has an agreed benefit period, which shall be determined according to the agreed benefit period; If laws, contracts and enterprise applications all stipulate storage period or benefit period, the period shall not be less than 10 year.

2) Amortization method of intangible assets. Intangible assets are generally amortized in equal installments. The amortization method is as follows:

Annual amortization of intangible assets = actual expenditure of intangible assets/effective year.

Monthly Amortization Amount = Annual Amortization Amount/12

3) Accounting treatment of intangible assets amortization. Actual monthly amortization amount:

Debit: management expenses-amortization of intangible assets

Loan: accumulated amortization

4. Accounting treatment of intangible assets' foreign investment

1) Enterprises invest abroad with intangible assets that have been recorded. When the value confirmed by asset appraisal is greater than its book value:

Borrow: Long-term equity investment (appraised value of intangible assets)

accumulated amortization

Loan: intangible assets-×× (book balance of intangible assets)

Non-operating income (the appraised value of assets is greater than the book balance of intangible assets)

When the value confirmed by asset appraisal is lower than the net book value:

Borrow: Long-term equity investment (appraised value)

Non-operating expenses-×× (the balance of intangible assets whose book value is greater than the assessed value)

accumulated amortization

Loan: intangible assets (book balance of intangible assets)

2) Foreign investment of intangible assets that have not been accounted for:

Borrow: long-term equity investment

Loan: intangible assets-×× (value confirmed for the first time)

What is the accounting method of the garage? When purchasing

Borrow: raw materials

Loans: cash on hand/bank deposits, etc.

Collect materials and enter the repair shop.

Borrow: production cost

Loan: raw materials

Labor cost used

Borrow: production cost

Loans: Payables-Wages

equipment depreciation

Borrow: production cost

Credit: accumulated depreciation

The repair project has been completed

Debit: main business cost

Credit: production cost

income

Debit: cash on hand/bank deposit, etc.

Loan: income from main business

Salary of management personnel

Borrow: management fee

Loans: Payables-Wages

business tax

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable

Taxes payable-urban construction tax, etc. At the end of the month, carry forward.

Debit: this year's profit

Loan: main business cost

Business tax and surcharges

Management expenses, etc.

Debit: main business income

Loan: profit this year

The balance sheet is filled in according to the balance analysis of general ledger accounts; The income statement is calculated item by item according to the report items.

What accounting entries should I use? The debit and credit bookkeeping method is used for accounting entries in specific accounts, and the economic and business matters actually occurring in specific accounts are accounted for according to the confirmation and measurement in accounting standards.

Accounting treatment and accounting entries of public institutions using special funds to buy cars? Borrow: business expenses (car purchase with funds)/special fund-repair and purchase fund (purchase with repair and purchase fund)

Loans: bank deposits

Borrow: fixed assets

Loans: fixed funds