Debit: Accounts receivable or bank deposits.
Loan: income from main business
Loan: Taxes payable-VAT payable (output tax)
If the accounting treatment of purchasing chemical fertilizer is simple, it will directly enter the operating cost.
If the cost of relying on seed value is clearer, then agricultural materials should be imported when purchasing and production costs should be imported when receiving.
The accounting treatment of the real estate agency sales company will involve all accounting entry methods:
All income-related expenses are included in the main business cost;
It is difficult to separate the cost of the service industry from the sales expenses. It is suggested that in addition to the salary of business personnel, venue rent, utilities, communication (network) fees, property fees and other similar costs should be included in the cost;
Office expenses, advertising fees, consulting fees and other management-related contents are included in sales expenses or management expenses;
All income-related expenses are included in the main business cost;
It is difficult to separate the cost of the service industry from the sales expenses. It is suggested that in addition to the salary of business personnel, venue rent, utilities, communication (network) fees, property fees and other similar costs should be included in the cost;
Office expenses, advertising fees, consulting fees and other management-related contents are included in sales expenses or management expenses.
At the beginning of the year, both new units and original units should set up application account books according to the needs of accounting work, commonly known as "establishing accounts". The base date of account opening shall be the date of establishment of the company, that is, the date of issuance of business license or the date of change of business license. Because accounting is carried out in stages, in actual work, the end of the month or the beginning of next month is generally taken as the base date. If a company is established on a certain day of the month, the beginning of the following month is generally the base date for establishing accounts.
The new company accounts for 1, and the new company has no income, so it is normal to keep accounts according to actual expenses, and it doesn't matter. 2. If there is no money in the company's account, you can report the situation to the boss, and the boss will raise funds and the accountant will do the accounts truthfully. 2009-07-04 09:5 1 supplementary question 1. We are a decoration company, and the receipts for purchasing materials are all receipts and cash payments, so the boss always transfers money from his account to his personal card, and the cheque is made payable to the boss's personal name, and the materials are used for the projects received by the old company. Can I record the receipt of this material? Material receipts can be recorded. However, if the unit income tax is levied by auditing, the material cost cannot be deducted before tax, and tax adjustment should be made at the end of the year. 2. How to deal with the bottom check is better. Is it directly recorded as a loan for the boss, and then washed slowly or not? The check stub is directly recorded as "other receivables-XX boss".
Accounting treatment of vehicles sold by the company: 50,000 yuan in bank deposit.
Representative: 50,000 fixed assets were cleared.
Debit: fixed assets liquidation 26 146.83
Debit: accumulated depreciation 12 1853+07.
Generation: fixed assets 148000
Debit: fixed assets liquidation 23853+07
Generation: Non-operating income 23853.438+07
Does the accountant of the wealth management company handle the wealth management funds entering the company account? Under normal circumstances, I don't enter, but I have income from intermediate business expenses, so there is no difficulty in accounting treatment.
Accounting treatment of real estate sales by companies? The sale of real estate (the sale of second-hand houses) is finally included in the current non-operating income and expenditure through the subject of "fixed assets liquidation".
Enterprises selling their own real estate should pay taxes and fees.
(1) business tax
For the sale of self-owned real estate, according to the Provisional Regulations of the People's Republic of China on Business Tax and relevant laws and regulations, the business tax on the sale of real estate shall be paid at 5% of its sales; At the same time, according to a certain proportion of business tax (depending on the location of your company's real estate), add urban maintenance and construction tax and education fee.
(2) Stamp duty
Property sales must go through the formalities of property right transfer, and the stamp duty is calculated at 0.5‰ of the amount on the property right transfer document.
(3) Land value-added tax
According to Article 2 of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC), units and individuals who transfer the right to use state-owned land and buildings and their attachments on the ground (hereinafter referred to as real estate transfer) and obtain income are taxpayers of land value-added tax (hereinafter referred to as taxpayers) and shall pay land value-added tax in accordance with these regulations.
Article 4 The income obtained by taxpayers from the transfer of real estate, after deducting the project amount stipulated in Article 6 of these Regulations, is the value-added amount.
Article 6 Calculation and deduction of value-added amount:
(a) the amount paid to obtain the land use right;
(2) Costs and expenses of land development;
(three) the cost and expenses of new houses and supporting facilities, or the evaluation price of old houses with buildings;
(4) Taxes and fees related to the transfer of real estate;
(5) Other deductions as stipulated by the Ministry of Finance.
Article 7 The land value-added tax shall be taxed at four progressive rates:
If the value-added amount does not exceed 50% of the deduction, the tax rate is 30%;
The tax rate is 40% for the part whose value-added exceeds 50% of the deducted project amount and does not exceed 100% of the deducted project amount;
The tax rate is 50% for the part where the added value exceeds 100% and does not exceed 200% of the deduction;
The tax rate is 60% for the part whose value-added exceeds 200% of the deduction.
(4) Enterprise income tax
The Enterprise Income Tax Law of People's Republic of China (PRC), which came into effect on June 5438+1 October1day, 2008, and its implementing regulations stipulate that the total income of an enterprise in each tax year, after deducting non-taxable income, tax-exempt income, various deductions and allowable losses in previous years, is taxable income, and enterprise income tax is calculated and paid according to the applicable tax rate.
Accounting treatment is as follows
Debit: liquidation of fixed assets
accumulated depreciation
Loans: fixed assets
Debit: liquidation of fixed assets
Loan: Taxes payable-business tax
Taxes payable-land value-added tax
Debit: bank deposit
Loan: liquidation of fixed assets
Debit: liquidation of fixed assets
Loan: non-operating income
Hello, tian teacher, accounting treatment of transportation company and accounting school, will answer your questions.
1. The transportation enterprise has no operating expenses.
Chart of accounts
-
Serial number | serial number | name
- | - | -
|||| I. Balance Sheet
1 | 10 1 |
2 | 102 | Bank deposit
3 | 109 | Other monetary funds
4 |11| Short-term investment
5 | 1 12 | Notes receivable
6 | 1 13 accounts receivable
7 | 1 14 | bad debt provision
8 | 1 15 | Prepaid account
9 | 1 19 | Other receivables
10 | 12 1 | material procurement
1 1 | 124 | material
12 | 125 | Fuel
13 | 126 | tire
14 | 129 | Low-value consumables
15 | 13 1 | material cost variance
-
-
Serial number | serial number | name
- | - | -
16 | 133 | entrusted processing materials
17 | 139 | prepaid expenses
18 | 15 1 | Long-term investment
19 | 16 1 | fixed assets
20 | 165 | Accumulated depreciation
2 1 | 166 | Liquidation of fixed assets
22 | 169 | Construction in progress
23 | 17 1 | Intangible assets
24 | 18 1 | Deferred assets
25 | 19 1 | Loss and overflow of pending property
||| Two. debt
26 | 20 1 | Short-term loans
27 | 202 | Notes payable
28 | 203 | Accounts payable
29 | 204 | accounts received in advance
30 | 209 Other payables
3 1 | 2 1 1 | Payables
32 | 2 14 | welfare funds payable
33 | 22 1 | Taxes payable
34 | 223 | Profit payable
35 | 229 | Other payables
36 | 23 1 | accrued expenses
37 | 24 1 | Long-term loans
-
-
Serial number | serial number | name
- | - | -
38 | 25 1 | bonds payable
39 | 26 1 | Long-term payables
|||| Three. Owner's equity category
40 | 30 1 | paid-in capital
4 1 | 3 1 1 | Capital reserve
42 | 3 13 | surplus reserve
43 | 32 1 | Profit for this year
44 | 322 | Profit distribution
||| Four. Cost category
45 | 40 1 | Auxiliary operating expenses
46 | 4 1 1 | Operating expenses
47 | 42 1 | Fixed fees for ships
48 | 424 | Ship maintenance fee
49 | 427 | Container Fixed Fee
|||| V. Profit and loss category
50 | 50 1 | transportation income
5 1 | 502 | transportation expenditure
52 | 5 1 1 | Loading and unloading income
53 | 5 12 | Handling expenses
54 | 52 1 | Inventory income
55 | 522 | Inventory expenditure
56 | 53 1 | Agency business income
-
-
Serial number | serial number | name
- | - | -
57 | 532 | Agency business expenses
58 | 54 1 | Port management income
59 | 542 | Port management expenditure
60 | 55 1 | other business income
6 1 | 552 | Other business expenses
62 | 56 1 | Business tax and surcharges
63 | 57 1 | management fee
64 | 572 | Financial expenses
65 | 58 1 | Investment income
66 | 59 1 | Non-operating income
67 | 592 | Non-operating expenses
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2. Management fees, accounting for management fees incurred by administrative departments for organizing and managing business activities, including wages and benefits, depreciation, trade union funds, business hospitality, property tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, amortization of intangible assets, employee education funds, labor insurance, unemployment insurance, research and development expenses, bad debt losses, etc.
3, operating costs, all expenses related to transportation business, all belong to the scope of operating cost accounting.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Accounting treatment of decoration company? General enterprises read the book "Accounting System for Small Enterprises". You'd better read a book because there is too much content.
Accounting treatment of media companies? If you buy plants for office greening, you can enter the office fee, but if it happens frequently, it is suggested to establish a new secondary branch "greening fee"
Used for wedding, celebration and other business activities, included in the main business costs.
The site layout fee is included in the main business cost. Yes, it is suggested that this fee should also be set as the detailed account of management fees and other subjects.
Interior decoration is included in raw materials.
When it is used for business activities such as weddings and celebrations, it is carried over to the main business cost.
Use as one's own unit, included in the management expenses.
The account setting is set according to the actual situation of your company.
ordinary
Cash on hand, bank deposits, fixed assets, other receivables, accounts payable, prepayments, accounts receivable, taxes payable, paid-in capital, profit distribution this year, main business income, main business cost, main business taxes and surcharges, sales expenses, management expenses, financial expenses and income tax.