What is the account of the production fee of large billboards of real estate development enterprises

There are the following methods:

1. Recorded in the account of "sales expenses and advertising expenses".

2. It can be included in the account of "management expenses - publicity expenses or others".

Administrative expenses refer to the expenses incurred by the administrative department of an enterprise in organizing and managing production and business activities. Including: start-up expenses incurred during the preparation of the enterprise, company expenses, trade union funds, board of directors fees, litigation fees, business entertainment expenses, real estate tax, vehicle and vessel tax, land use tax, stamp duty, technology transfer fees, etc., incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise.

The expenses incurred by the enterprise in the process of selling products, self-made semi-finished products and providing labor services, including packaging costs, transportation costs, advertising costs, loading and unloading costs, insurance premiums, entrusted sales fees, exhibition fees, leasing fees (excluding financial leasing fees) and sales service fees, salaries of sales department personnel, employee welfare expenses, travel expenses, office expenses, depreciation costs, repair costs, material consumption, amortization of low-value consumables and other expenses. Selling expenses are a component of a business's cost of sales.

Tips: To distinguish whether it has been produced by an advertising company and whether it has been produced by a ****, generally speaking, the advertising on newspapers and TV can be included in the advertising fee, and the billboard that belongs to the company is credited to the business promotion fee.

should be counted; Long-term amortized expenses - publicity costs.

Company billboards come.

Production costs are included in the management costs.

Among the business publicity expenses of the source, the business publicity expenses are the expenses handled by the company for corporate image and product promotion that are not included in the operating expenses.

Administrative expenses refer to the expenses incurred by the administrative department of an enterprise in organizing and managing production and business activities. Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.

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

Management Expense Account:

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.

Included in the accounting of selling expenses.

If it is the kind used for temporary fences, it can be included in the development cost - preliminary construction cost - temporary facility fee.

The company's billboard production expenses can be included in the "management expenses - publicity expenses or others" account.

Selling expenses - business promotion expenses.

It is proposed to be credited to the account "Selling Expenses - Advertising Expenses".

If the service life of the billboard exceeds one year, the expenses incurred before the completion are credited to the construction in progress, and after completion, they are transferred to fixed assets and amortized according to the service life.

Is the billboard for rent by your company? If so, it should be included in the fixed assets.

First as a construction in progress, after completion, it will be transferred to a fixed asset, and then it will be depreciated by the life of the year.

Borrow: Operating expenses.

Credit: Cash. Bank deposits.

Borrow: Administrative Expenses - Expenses.

Credit: Cash. Bank deposits.

"Accounting Measures for Construction Enterprises".

Supplementary Ledger Account Instructions.

1) The setting of accounting subjects.

1. On the basis of the "Accounting System for Business Enterprises", these measures add the subjects of "turnover materials", "temporary facilities", "amortization of temporary facilities", "cleaning of temporary facilities", "project settlement", "engineering construction" and "mechanical operation".

2. According to the provisions of the "Accounting System for Business Enterprises", the project contract income and project contract expenses recognized by the construction enterprise are accounted for through the accounts of "main business income" and "main business cost" respectively, and the accounting content is supplemented by these measures. The provision for estimated losses of construction contracts is calculated by adding a detailed account of "provision for estimated losses of contracts" under the account of "provision for inventory decline".

3. Construction enterprises can set up accounts such as "allocation of subordinate funds", "funds allocated by superiors" and "internal transactions" according to their needs.

According to the above provisions, advertising construction should be included in the first-level subject of "engineering construction";

Payments for community creation are included in the "Fixed Assets Expense" account.

Management Expenses - Advertising Expenses.

The cost of making billboards on the construction site should be recorded in the "sales expenses" account, and the accounting entries are:

Borrow: sales expenses - advertising expenses.

Credit: Bank deposits.

1. Exploration fees. Including geological exploration, underground cultural relics exploration;

2. Design fee. Including overall planning and design fees, construction drawing design fees, environmental design fees, and sales center design fees.

3. Topographic map surveying and mapping fees.

4. Feasibility preparation fee for development projects.

Fifth, the development of land leveling.

Sixth, the development of land garbage removal freight.

7. Backfill costs.

8. Positioning pay-off fee.

9. Three links and one level include temporary water, temporary electricity, and temporary roads.

10. Develop the site fence project.

Ten. 1. Foundation testing fees and temporary office construction costs.

Ten. 2. Civil air defense construction expenses in different places.

Ten. 3. Urban infrastructure fees and greening fees.

Ten. Fourth, the special fee for wall renovation.

Ten. 5. Bidding fees, service fees, and notary fees.

Ten. 6. Quality supervision fee.

Ten. 7. Contract Verification Fee.

Ten. 8. Public fire protection fees, testing fees, and project supervision fees.

Ten. 9. Billboard production and advertising lighting, billboard cable engineering.