1. How to record the decoration expenses of the house rented by operating lease

(1) If the decoration amount is not large, it will be directly included in the management expenses or operating expenses.

(2) if the decoration amount is large, it will be included in the subject of "long-term deferred expenses-decoration expenses", and then it will be amortized according to the lease term or the 3-year period stipulated in the tax law.

2. How to record other daily office expenses, telephone bills and office supplies

(1) All of them are included in the "management expenses" subject.

(2) The secondary detailed account can be set by itself, and there is no requirement.

3. There are no invoices for many materials bought in the small shop. The boss said that after the project is completed, it will be unified to the tax office. How can I record them now?

(1) account according to receipts or expenditure documents

debit: prepayment

credit: cash, etc

(2) debit: long-term deferred expenses-decoration expenses

credit: prepayment

4. Only receipt documents are available, and the invoice will be given at checkout, then

(1) The fixed assets will be withdrawn the next month.

(2) Accounting entries

Borrowing: management expenses-organization expenses (depreciation expenses)

Lending: accumulated depreciation

6. Temporary workers are invited by ourselves, can the salary be included in the renovation effort?

yes. Prepare the payroll and enter it in the account.