Refueling costs, car washes, car repairs, and maintenance are counted as which subjects.

2. If you set up a detailed account of automobile expenses, then all the expenses incurred by the vehicles of the office department of the unit, such as parking fees, fuel costs, bridge tolls, maintenance fees, repair fees and annual inspection fees, etc., should be included in the "management expense guess book - automobile expenses" account. All expenses incurred by the sales and operation departments of the unit, such as parking fees, fuel costs, bridge tolls, maintenance fees, repair costs and annual inspection fees, should be included in the "operating expenses - automobile expenses" account.

4. If you do not set up a detailed account of car expenses, you can include parking fees and bridge tolls in the "management expenses (or operating expenses) - transportation expenses" account; Gasoline costs are included in the "Management Expenses (or Operating Expenses) - Fuel Costs" account; Maintenance and repair costs are included in the "Management Expenses (or Operating Expenses) - Repair Costs" account.

The new standards for the above subjects have been set, and their accounting content is basically the same as that of the corresponding accounts in the original system. When adjusting the accounts, the balance of the above accounts should be transferred directly to your hands or accounts.

Automobile refueling expenses can be recorded in the "sales expenses or management expenses and --- car expenses" section according to the self-use department, and maintenance expenses can also be recorded in the "sales expenses or management expenses --- car expenses" account according to the DAO use department;

Accounting Entries: Debit: Selling or Administrative Expenses--- Car Expenses.

Selling or administrative expenses --- maintenance costs.

Credit: Bank deposits.

If it is a transportation enterprise, the production of vehicles, borrow: operating costs - fuel costs.

Borrow: Operating Costs - Repair Costs.

Credit: Bank deposit (or cash).

If it is a work car used by the management department of the unit, borrow: management expenses - fuel costs.

Borrow: Management Expenses - Repair Costs.

Credit: Bank deposit (or cash).

1. Generally, it should depend on the service corresponding field of the vehicle;

2. The vehicle costs of the production department are generally included in the manufacturing expense account, the vehicle expenses incurred by the management department are included in the management expenses, and the vehicle costs incurred by the sales department can be included in the sales expenses;

3. If the amount of maintenance costs incurred is large (generally compared with the original value or net value of the vehicle), it can be included in the original value of the vehicle (i.e., the fixed assets account) and amortized in the form of depreciation into the cost.

The automobile refueling expenses incurred by the unit should be recorded in the account of "sales expenses or management expenses ---automobile expenses" according to the use department, and the maintenance expenses can also be recorded in the account of "sales expenses or management expenses --- automobile expenses" according to the use department;

Its accounting entries:

Borrow: Selling or administrative expenses--- car expenses.

Credit: Selling or administrative expenses--- maintenance expenses: bank deposits, cash on hand.