What happens after the management fee is carried forward?

1. Was your company established before last year? If so, at the end of the year, the balance of the current year's profit account should be transferred to the "Profit Distribution - Undistributed Profit" account.

2. If you forgot to transfer it at the end of last year, make an entry now.

3. Otherwise, the "profit of the year" account can not reflect the situation of the current year, but reflect the accumulated loss or profit of the previous year, 4. The balance of the profit and loss account can be transferred to the undistributed profit every month. The entries in Article 1 are made again in the year.

At the end of the period, the management expenses are on the credit side, which is generally written off with salaries, and the accounting entries are:

Borrow: Cash in hand Bank Deposits Credit: Administrative Expenses (Red) Administrative Expense Accounts:

1. Account nature: expense account.

2. The purpose of the account: to calculate the expenses incurred by the administrative department of the enterprise for the management and organization of production and business activities.

3. Account structure: debit is increased, and various management expenses incurred by the enterprise are registered; The amount of the decrease in credits transferred to the "profit of the year" at the end of the registration period; There is no balance after the end of the period carried forward.

4. Detailed account: Set up a detailed account according to the expense item, and multi-column account pages can be used.

At the end of the year, the balance of "current year's profit" should be transferred to "profit distribution - undistributed profit".

At the end of the year, the profit of the year needs to be carried forward to the undistributed profit, regardless of profit or loss

Borrow: Profit for the current year.

Credit: Undistributed profits.

It is enough to flatten the balance of this year's profit.

You don't need to worry about it every month, just reflect it in the profit of the year.

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The management expenses are carried forward at the end of the month, as long as the debit amount is fully carried forward to the profit of the current year. Generally, except for carryover, there will be no book credit number, and negative numbers should be placed on the debit side. Such as:

If there are 200 -100 500 debits, the debit amount of this month is 600, and you can carry forward 600 yuan.

Borrow: 600 profit for the year

Credit: 600 for administrative expenses

: Administrative expenses are period expenses that are carried forward to the "Profit for the Year" account at the end of each month, and there is no balance in this account after the carry-forward. Month-end carry-forward entries: Loan: Profit Credit: Administrative Expenses.

Administrative expenses are carried forward to the profit for the year at the end of the month. Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward.

This account is calculated in detail according to the cost items of management expenses.

Administrative expenses refer to various administrative expenses incurred by enterprises for the organization and management of production and business activities, including:

1. The start-up expenses incurred during the preparation period of the enterprise.

2. The board of directors and the administrative department in the operation and management of the enterprise and the company expenses that should be borne by the enterprise in a unified manner, including the administrative department staff salary, office expenses and travel expenses, business entertainment expenses, trade union funds, board of directors fees (including board member allowances, conference fees and travel expenses, etc.).

3. Research expenses (R&D expenditures - expensed expenditures).

4. Fees for hiring intermediaries, consulting fees (including consultant fees), and litigation fees; Technology transfer fees, sewage fees, etc.

5. Follow-up expenses such as fixed asset repair costs incurred by the production workshop (department) and administrative management department of the enterprise.

Management fees. Carry forward at the end of the month to carry forward the full amount of the debit amount to the profit of the current year.

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included are: the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or the company expenses and trade union funds that should be borne by the enterprise.

Unemployment insurance premiums, labor insurance premiums, board fees, intermediary agency fees, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management salaries and welfare expenses, etc. The so-called carry-forward is an important specific business in accounting work, usually it is the practice of transferring the amount and balance of one accounting account to that account or another accounting account.

Administrative expenses are period expenses.

The loss or profit included in the current period is included in the current period and belongs to the profit and loss account.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account.

The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward.

The start-up expenses incurred by the enterprise during the preparatory period, including staff salaries, office expenses, travel expenses, printing costs, registration fees, and borrowing costs not included in the cost of fixed assets, shall be debited to the account of "management expenses" and credited to the accounts of interest payable and bank deposits. The remuneration of employees of the administrative department shall be debited to the management expense account and credited to the remuneration payable to the employees.

Subjects. Depreciation of fixed assets accrued by the administrative department.

The administrative expense account is debited and the accumulated depreciation is credited.

Subjects. Office expenses, water and electricity expenses, business entertainment expenses, intermediary agency fees, consulting fees, litigation fees, technology transfer fees, and enterprise research expenses incurred by the administrative department shall be debited to the management expense account, and bank deposits, R&D expenditures and other accounts shall be credited.

Administrative expenses are carried forward to the profit for the year at the end of the month. Management expenses refer to the expenses incurred by an enterprise in organizing and managing the production and operation of the enterprise. Enterprises should carry out detailed accounting according to the cost items of management expenses, and should account for the occurrence and carry-over of management expenses through the "management expenses" account.

At the end of each month, it is carried forward to the "Profit for the Year" account, after which there is no balance in the account.

Management expenses include: start-up expenses, trade union funds, board fees, litigation fees, business entertainment expenses, real estate tax, vehicle and vessel tax, land use tax, stamp duty, technology transfer fees, etc.

The management expenses belong to the period expenses, and the various management expenses incurred by the debit registration enterprise of this account are used indiscriminately, and the management expenses transferred to the "profit of the year" account at the end of the credit registration period should have no balance after the account is carried forward. The expense account is on the debit side, indicating the amount increased in the current period; The expense account is on the credit side and represents the amount of the current expense carried forward to the current year's profit.

Management expenses belong to the profit and loss account, the debit side represents the number of Yu Kuandu, the credit side represents the number carried forward at the end of the period, and the closing balance is zero; The profit of the current year belongs to the equity account, the debit side is the carry-over number of costs, expenses, taxes, etc., and the credit side is the carry-over number of income, and the balance is allowed at the end of the period.

The carry-over of management expenses refers to the transfer of the balance or difference of various management expenses incurred by the enterprise to the "profit of the year" account at the end of the period, and there is no balance under the management expense account after the carry-over. The specific entries are as follows:

Borrow: Profit for the year, Credit: Administrative expenses.

The premature expenses in management refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included include: the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or the company expenses that should be borne by the enterprise

Labor union expenses, unemployment insurance premiums, labor insurance premiums, directors' membership fees, intermediary agency fees, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management salaries and welfare expenses, etc.

Specific items: company expenses, employee education expenses, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues, financial report audit fees, start-up expenses incurred during the preparation period and other management expenses.

Summary. 1. The adjustments are as follows:

Correction of 14-year xx vouchers.

Borrow: Management Fee in red).

Debit: input tax in red).

Credit: Accounts payable 110 (red).

At the same time, borrow: administrative expenses.

Credit: Prior Year Profit and Loss Adjustment.

At the end of the month, borrow: profit and loss adjustment for previous years.

Credit: Profit distribution - undistributed profits.

2. The adjustment of profit and loss of previous years refers to the adjustment of the amount of material profit and loss overcounted or undercounted by the enterprise in the previous year, so that it will not affect the total profit of the current year. In the event that expenses are overcharged or undercounted or income is overcounted or undercounted in previous years, the original relevant profit and loss account should be replaced by the "Profit and Loss Adjustment of Previous Years" account, and the counterparty account should remain unchanged, and then the "Profit and Loss Adjustment of Previous Years" account should be carried forward to the "Profit Distribution" account for the corresponding adjustment of surplus reserve. In the end, it cannot affect the "Profit this year" account for the current period.

The management expenses carried forward from the previous year are handled in the current year.

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1. The adjustment is as follows: correction 14 years xx voucher borrowing: management expenses red) borrowing:

Input tax red) credit: accounts payable 110 (red) at the same time, debit: administrative expenses credit:

Profit and loss adjustment of previous years At the end of the month, borrow: profit and loss adjustment of previous years Credit: profit distribution - undistributed profit 2. Profit and loss adjustment of previous years refers to the adjustment of the amount of material profit and loss overcounted or undercounted by an enterprise in previous years, so that it will not affect the total profit of the current year.

In the case of more or less expenses or more or less income in previous years, the "profit and loss adjustment of previous years" account should be bent over the original relevant profit and loss account, and the other party account should remain unchanged, and then the "profit and loss adjustment of previous years" account should be carried forward to the "profit distribution" account, and the corresponding adjustment of surplus reserve should be carried out. In the end, it cannot affect the "Profit this year" account for the current period.

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The carry-over salary is carried forward.

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Borrow: Employee Remuneration Payable: Prior Year's Profit and Loss Adjustment Borrow:

Prior Year's Profit and Loss Adjustment Credit: Profit Distribution - Undistributed Profit Tax: Debit:

Prior Year's Profit and Loss Adjustment Credit: Tax Payable--- Enterprise Income Tax Loan: Profit Distribution--- Prior Year's Profit and Loss Adjustment Loan:

When the profit and loss adjustment of the previous year is taxed: debit: tax payable--- enterprise income tax credit:

Bank deposits adjust wages, must be adjusted at the same time "three funds", if you also according to the total salary of the employee welfare expenses, staff education and economic support fees, stupid trade union funds. These are based on the proportion of gross salary.

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