Accounting entries to pay for computer repairs?

In accounting processing, are you confused about paying computer maintenance fees? Don't worry, PHP editor Xiaoxin will analyze the accounting entries of computer maintenance fees in detail. Below, we will discuss how to correctly record this expense to help you easily grasp the key points of accounting treatment.

Accounting entries for paying computer repair fees?

Entries for payment of computer maintenance fees:

Debit: management expenses--repair fees

Credit: bank deposits, etc.

Repair fees refer to the enterprise Repair and maintenance costs for fixed assets and low-value consumables. Repair costs should generally be included in the current management expenses. If the repair costs of fixed assets are uneven or the amount is large, the deferred or accrued method can be used.

If the deferred method is implemented, the repair costs incurred will be amortized evenly within two years; if the accrual method is implemented, the accrued repair costs will be included in the current management expenses, and the repair costs incurred will be listed in the accrued expenses. Expenses, the shortfall shall be included in the current management expenses, and the excess shall be offset against the current management expenses.

How to write the entry for payment of loading and unloading fees?

For the loading and unloading fees paid by the enterprise, assuming that the deductible value-added tax is not taken into account, the accounting entries are as follows:

For the purchase of materials, debit: material procurement, transit materials, raw materials, debit: Bank savings.

To purchase machinery and equipment, borrow: fixed assets and credit: bank deposits.

To pay for selling goods, debit: sales expenses, credit: bank deposit.

To pay for the purchase of materials for construction projects, borrow: project materials and credit: bank deposits.

Entry to pay air conditioning maintenance fee?

Enter expenses. For the management department, it is administrative expenses. For the sales department, it is sales expenses. Borrow management expenses or sales expenses and loan cash or bank deposits.

Entries to pay for workshop equipment maintenance fees ?

1. The enterprise incurs workshop equipment maintenance expenses, and the accounting entries are:

Debit: management expenses - equipment maintenance fees

Credit: bank deposit

2. When expenses are carried forward at the end of the period, the accounting entries are:

Debit: Profit for the year

Credit: Management expenses - equipment maintenance fees

The enterprise incurred workshop Equipment maintenance costs should be included in the "administrative expenses" account for accounting. According to the new accounting standards, the daily repair costs of fixed assets incurred in the company's production workshop are subsequent expenditures for the expense of fixed assets. They do not meet the recognition conditions of fixed assets and should be included in the "administrative expenses" account for accounting. Administrative expenses refer to various expenses incurred by the enterprise's administrative department to organize and manage production and business activities.

Accounting entries for paying gas bills?

1. Those used to produce products shall be included in "manufacturing expenses---fuel expenses"

Debit: manufacturing expenses-fuel expenses

Debit: bank deposit (or Accounts payable and other accounts)

2. Those used in the company canteen are included in "welfare expenses"

Debit: administrative expenses or manufacturing expenses, production costs, sales expenses and other accounts - welfare expenses

Loan: Employee salary payable - welfare fee

Debit: Employee salary payable - welfare fee

Loan: Bank deposit (or accounts payable, etc.)

Accounting entries for payment of advertising fees?

Paying advertising fees and obtaining a special VAT invoice issued by the other party can deduct the input tax. The specific entries are as follows:

Debit: Sales expenses-Advertising expenses

Tax payable - Value-added tax payable (input tax)

Loan: Bank deposit

Advertising fee refers to the way enterprises promote through various media or issue gifts, etc. Fees paid to stimulate consumers' desire to purchase products or services for the purpose of promotion.

The tax law stipulates that the advertising and business promotion expenses incurred by taxpayers in each tax year shall not exceed 15% of the sales (business) income, and can be deducted according to the actual situation; the excess can be carried forward indefinitely to subsequent tax years. change. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Pre-tax Deduction Policies for Advertising and Business Promotion Expenses" (Caishui [2012] No. 48): For cosmetics manufacturing and sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcoholic beverage manufacturing, The same below) The advertising expenses and business promotion expenses incurred by an enterprise shall be deducted if they do not exceed 30% of the sales revenue of the current year; the excess shall be allowed to be carried forward for deduction in subsequent tax years.

Tobacco, food, and liquor advertising fees shall not be deducted before tax.

Accounting entries for paying express fees?

Paying express fees is due to management needs. The expenses incurred during the file transfer process should be included in the management expenses. The following entries should be made based on the express delivery receipt: Debit: Management expenses - Office expenses Credit: Cash on hand

How to make entries for payment of entertainment expenses?

To pay entertainment expenses, debit management expenses, business entertainment expenses, credit bank deposits or cash on hand, etc., because the business entertainment expenses of the enterprise belong to the category of administrative expenses, so the business entertainment expenses incurred are included in the administrative expenses When the income tax is settled and paid at the end of the year, the income tax will be adjusted according to 40%. The 60% shall not exceed 5‰ of the annual operating income. The excess shall be subject to tax adjustment.

Accounting entries for payment of training fees?

The accounting entries for payment of employee training fees are:

1. Debit: employee salary payable - employee education funds

2. Loan: bank deposit

Calculation of employee compensation payable:

Enterprises should calculate the withdrawal, settlement, and use of employee salaries payable through the "Employee Salary Payable" account. The credit registration of this account has allocated the amount of employee compensation included in the relevant cost and expense items.

Payment of employee training fees Note:

From the perspective of salary coverage time and payment form, employee compensation includes all monetary and non-monetary compensation given by the company during the employee’s tenure and after resignation. Welfare; from the perspective of the objects of salary payment, it includes benefits provided to the employees themselves and their spouses, children or other dependents, such as pensions paid to the spouses, children or other dependents of employees injured on the job.

Accounting entries for paying property fees?

1. If the house is rented for office use, it can be used as management expenses.

Debit: management expenses-property fees,

Debit: bank deposit,

2. If you are leasing a house and the property fee is the operating cost,

debit: main business cost - property fee,

debit: bank deposit.

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