How to make accounting entries for accommodation expenses, meal expenses, car wash fees, parking fee

Look at these fees you propose. I guess it's all for business trips. Generally speaking, it depends on how the expense accounts under your account book are set up.

If the account is broken down, credit: bank deposit (or cash).

Borrow: Operating Expenses - Travel Expenses - Accommodation Expenses.

Borrow: Operating expenses - travel expenses - meal expenses.

Borrow: Operating expenses - * bridge tolls.

Borrow: Operating expenses - * gasoline costs.

You can either hang the account under travel expenses or do it separately under "Expenses – Vehicle Usage Fees". Depending on the way of accounting, the details are also different.

There are 2 more points.

1. According to the accounting situation of some companies, some fees can be placed under the "management expenses". However, there will be a slight difference in the final tax calculation of administrative and operating expenses. You can check it out.

2. It's really hard to say that your car wash fee is really not good, if the company allows reimbursement, you can put "vehicle management fee - other", if there is no detailed account, it can be directly "vehicle use fee".

It depends on whether such expenses are reimbursed by managers or salespeople.

Management: Borrow: Administrative Expenses - Travel Expenses (Accommodation, Meals) Administrative Expenses - Car Expenses (Car Wash Fees, Parking Fees, Tolls, Fuel Costs) Credit: Cash (Bank Deposits).

Salespeople. Borrow: Operating expenses - Travel expenses (accommodation, meals) Operating expenses - Car expenses (car wash fees, parking fees, tolls, fuel costs) Credit: Cash (bank deposits).

Borrow: Administrative expenses.

Credit: Cash on hand (or bank deposits).

For the reimbursement of toll fees and fuel expenses, according to the corresponding use of departments into different accounts, how to prepare the relevant accounting entries?

How to write accounting entries for tolls and fuel?

1) Tolls.

Borrow: Selling expenses (or administrative expenses) - vehicle fees.

Credit: cash on hand.

Borrow: Selling Expenses (or Management Expenses) - Fuel Expenses.

Credit: Cash on hand (or bank deposits).

4. Whether it is a private car or a public car, as long as it is used for official business and can show the invoice, it can be reimbursed.

Cash on hand refers to the currency deposited in the accounting department of the enterprise and managed by the cashier. Cash in hand is the most liquid asset of an enterprise, and the enterprise should strictly abide by the relevant national cash management system, correctly carry out the accounting of cash receipts and expenditures, and supervise the legality and rationality of the use of cash.

What are the selling fees included?

Sales expenses include: various expenses, advertising expenses, exhibition fees, leasing fees and sales agency expenses incurred due to the sale of products that should be borne by the enterprise. Expenses incurred in connection with the sale of products that should be borne by the enterprise.

Advertising expenses: refers to the publicity expenses and advertising expenses paid by enterprises to promote products.

Exhibition fee: refers to the fee paid by the enterprise for participating in exhibitions and sales activities.

Lease fee: refers to the rent paid by the enterprise for the sale of fixed assets and utensils of units rented from other units.

Funds of sales agencies: refers to the salaries and welfare expenses incurred by enterprises in setting up special sales agencies.

What are the management fees?

Management expenses refer to the expenses incurred by an enterprise in organizing and managing the production and operation of the enterprise. Including: start-up expenses incurred during the preparation period of the enterprise, company expenses, trade union funds, board of directors fees, litigation fees, business entertainment expenses, buried distribution and distribution 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.

Enterprises should go through the "management expenses" account to account for the occurrence and carry-over of management expenses. The management expenses incurred by the debit registration enterprise of this account shall be transferred to the management expenses of the "current year's profit selling pants" account at the end of the credit registration period, and there should be no balance in this account after the carry-over. This account is calculated in detail according to the cost items of management expenses.

Transportation expenses, gasoline expenses, accommodation expenses, food and beverage expenses, etc., incurred by the company's employees during the trip should be included in the management expenses - business travel expenses.

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.

Administrative expenses are period expenses and are included in the profit or loss of the current period in the current period.

This subject accounts for the management expenses incurred by small enterprises in organizing and managing the production and operation of enterprises, such as the company's expenses incurred by the administrative department of small enterprises in the operation and management (including employee salaries, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), trade union funds, unemployment insurance premiums, labor insurance premiums, fees for hiring intermediaries, consulting fees (including consultant fees), litigation fees, business entertainment expenses, real estate tax, vehicle use tax, land use tax, stamp duty, and technology transfer fees, compensation for mineral resources, amortization of intangible assets, employee education expenses, research and development expenses, sewage charges, inventory loss or inventory profit (excluding inventory losses that should be included in non-operating expenses), provision for bad debts, provision for inventory decline, etc.

Hello, if it is accommodation and public transportation and other expenses, it can be included in the travel expenses. In the case of a hotel, the hospitality expenses of the hotel can be included in the management expenses and business entertainment expenses.

I have divided the detailed accounts into business entertainment expenses, travel expenses, gasoline expenses, transportation expenses, and car expenses. I'm sure there's no need to divide this.

How fine? Return. There is really no need to be so detailed!

Reference.

If you can't tell the truth, it will be included in the management expenses, and the benefits of the whole company rather than the specific department will be included in the management expenses, and the employee benefits, and the services in production will be included in the manufacturing expenses, and the manufacturing expenses will be transferred to the production costs.

Of course, there is no need to make such a detailed detailed account, all of which should be listed in the office expenses, and if it is a productive expenditure, it needs to be included in the cost of products.

The sub-ledger should still be set up, which is also a tax requirement, as you said, "business entertainment expenses, travel expenses, special gasoline expenses, transportation expenses, car expenses", etc., can not only be registered in the first-level account of administrative expenses. Some expenses involve inconsistencies between tax laws and accounting standards, such as business entertainment expenses, which are subject to income tax if they exceed the tax regulations, so they cannot be fully included in administrative expenses. If you don't make a detailed account now, you will have to pick up the accounts when you settle the final settlement in the future, which will be more troublesome.

But instead of registering one by one, you can merge the same kind, prepare accounting vouchers and registration sub-accounts according to the total amount of each category, so that your workload will not be so large.

Vehicle usage fee - fuel fee, toll fee, parking fee, business entertainment fee, travel fee, city transportation fee.

Handwritten invoices are not reimbursable.

The fare is charged to the administrative fee; Transportation expenses and accommodation expenses are credited to operating expenses; The cost of the meal should be included in the cost of the meal or the benefit of the publisher.

It is necessary to determine according to the right to determine the use of these expenses, that is, according to the management department, sales (business) department, and manufacturing management department for classification and post-processing, fuel and vehicle expenses should be included in the "travel expenses" if they are on a business trip, and they can also be included in the "car expenses" if they are used daily by office vehicles; Meal expenses, if it is a company dinner, should be included in the "management expenses - welfare expenses", if it is business reception expenses, then included in "management expenses - business entertainment expenses", "sales expenses - business entertainment expenses", the above accounting entries are examples:

Borrow: Administrative expenses (sales expenses, manufacturing expenses) - travel expenses (car expenses) Administrative expenses (sales expenses) - business entertainment expenses.

Credit: cash on hand (bank deposits).

In addition, "fuel cost" and "car fare" should be set according to the situation of the enterprise (unit) when processing the second-level subjects, and may not be the second-level subjects listed by me.

The fare is charged to the administrative expenses - transportation expenses, the accommodation expenses are charged to the operating expenses - travel expenses, and the meals are charged to the administrative expenses - meal expenses.

The fare is in the city, too.

Bai is where the company is located is the management cost - transportation expenses, if the dao to other places should be placed in the sales expenses - travel expenses, accommodation is the sales expenses - travel expenses, meals to see, is the location of the employee's company in the management expenses - meals or welfare expenses, employees on business trips in the sales expenses - travel expenses, is to invite customers to eat to put sales expenses - business entertainment expenses.