what account should the transfer fee and rent of the store be included in before opening
The transfer fee of the store before opening should be included in "long-term deferred fee-store transfer fee", and the monthly amount to be amortized should be calculated according to the time paid, and amortized monthly after opening.
if the rent paid for the storefront belongs to the rent that should be borne in the current year, it should be recorded in the accounting subject of "sales expenses-opening expenses-rental expenses"
debit: sales expenses-opening expenses-rental expenses
loan: cash or bank deposit
if it belongs to the rent in the future year, it should be recorded in "long-term deferred expenses-rent" first. Then amortize by installments
Borrow: long-term prepaid expenses-rent
Loan: cash or bank deposit
Amortize monthly
Borrow: sales expenses-rental expenses
Loan: long-term prepaid expenses-what account should the store transfer fee paid by rent enter?
the rent paid for the storefront should be recorded in the account of "sales expenses-rental expenses".
debit: sales expenses-rental expenses
credit: bank deposit (or cash on hand)
if the lease contract is signed once a year and needs to be paid quarterly, it can be directly included in the sales expenses.
store transfer belongs to the sale of fixed assets, and the transfer income should be included in the non-operating income account.
what account is the equity transfer fee recorded in?
It cannot be used as paid-in capital.
Because the equity transfer involves financial personal income tax, it needs to pay 21% of the profit.
financial calculation can be divided into several types
1: miscellaneous expenses.
2. Daily other income
3. Account for the project expenses. What account is the money invested by the boss before the opening of the hotel?
Before and after the opening of the hotel, as long as the registered capital invested by shareholders is included in the "paid-in capital" (the joint-stock company is included in the "share capital" account). Sometimes, if it is not the nature of capital contribution, the money contributed by the shareholders' boss is generally posted in the current account, debited by such subjects as cash or bank deposits, and credited by other payables-XX shareholders (XX boss). What account should the website transfer fee, domain name and space renewal fee be included in?
Management fee? What account should the store decoration fee before opening be included in?
If it is a rented store, if the lease period is less than 1 years, it can be directly charged to the sales fee.
If the lease period is more than 1 years, it can be charged to the long-term prepaid fee first, and then amortized according to the actual lease period, which account should the travel expenses before opening of the new store be charged to?
according to the detailed rules for the implementation of the provisional regulations of the people's Republic of China on enterprise income tax, the start-up expenses incurred by an enterprise during the preparation period shall be deducted by stages within a period of not less than five years from the next month of the month in which it starts production and operation. The preparation period refers to the period from the date when an enterprise is approved for preparation to the date when it starts production and operation (including trial production and trial operation). Start-up expenses refer to the expenses incurred by the enterprise during the preparation period, including personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, exchange gains and losses and interest that are not included in the costs of fixed assets and intangible assets. What accounting subjects are set for the rental store?
Debit: bank deposit (or cash)
Loan: What accounting subjects do other business income (or main business income) pay for the second-hand car transfer fee?
It is recorded according to the situation of the car.
First, if you sell the second-hand car, it will be used as the fixed assets clearing expense, which will be included in the fixed assets clearing account, and finally it will be carried forward to the non-operating expenses or non-operating income <