How should the network upgrade and construction fee be billed?

The network is a fixed asset, and the transfer to the transformation should be included in the construction in progress account.

More than 2 million people dare to pay outside the country without sending it, I am really convinced, and it is estimated that you are not willing to enter the tax bureau.

Income tax is levied by auditing, and the material part cannot be recorded without invoices. Even if this is true, you still have to do it according to the rules, and it is better to do it manually. You can suggest that the boss go to the place where the original materials were purchased and ask for an invoice, and would rather make up some taxes, otherwise it will be even worse.

More than two million, otherwise the fine will be miserable. You can take a look at the books on accounting law, because it will affect you as well. If the boss doesn't agree, you can say it's serious.

DepreciationYou can calculate the depreciation by looking at the total value of the fixed assets, the residual value, and the depreciation period: monthly depreciation amount = (total value - residual value) depreciation period 12

The entries are: Borrow: Construction in progress.

Credit: Other payables --xx

Completion and acceptance after completion**

Borrow: Fixed assets.

Credit: Construction in progress.

1. The construction cost is mainly the construction and maintenance expenses incurred by the company in order to publicize the company, including the initial construction cost and the later maintenance cost, the initial construction cost is mainly to pay the network company's site construction cost, and the later maintenance cost is mainly to pay the network company's operating expenses;

2. The accounting entries for the general treatment process of the initial construction cost are as follows:

Credit: Bank deposits (or accounts payable).

If a portion of the account has been prepaid before, the credit can offset the previously recorded prepayment account.

The accounting entries for the general processing of post-maintenance expenses are as follows:

Credit: Bank deposits (or accounts payable).

3. Operation and maintenance costs, after the launch, there are professionals for daily maintenance, and the maintenance personnel or the company will pay the operation and maintenance costs.

Credit: bank deposits, etc.

Credit: bank deposits, etc.

Credit: bank deposits, etc.

Credit: bank deposits, etc.

Management Expenses - Office Expenses.

Or management costs - advertising costs.

Management Fee - Network Service Fee (this is the most formal).

Isn't it for sale? Aren't the expenses related to sales the same as the sales expenses?

Oh, I don't understand what kind of cost you're talking about, if it's a **cost, there must be a design fee, **maintenance fee, space domain name fee, and some other fees, the body still depends on what you do**, if you don't understand, you can hi me.

Since it is a farmer's market, the fee received from the bunk should be the business income, borrowing bank deposits (or cash).

Other business income (construction fees, seat selection fees).

Advance Accounts Received (Reservation Fee).

Once the transaction is confirmed, the reservation fee should be converted into revenue.

Advance payment by bank deposit (the cost of a purchase or lease paid after the reservation has been made).

Credit Other business income.

Also, is the sanitation fee collected? If it is collected, the processing of the accounts receivable before is wrong, you can first hedge with red letters, and then carry out the correct processing:

Borrow bank deposits.

Credit Other payables.

- Note: All of the above accounting treatments are based on starting from scratch. If the enterprise has already had relevant accounting treatment before, it should follow the principle of comparability, maintain consistency, and do not change it casually.

The construction fee should be income, I don't know what your seat selection fee and positioning fee policy is, if you can rush the booth fee in the future, it is an advance payment, if not, it should be directly recognized as income, off-price expenses. Is the health fee collected? Or is it other akiki as income?

Credit: bank deposits, etc.

Credit: bank deposits, etc.

Borrow: sales expenses - business promotion expenses 24064

Credit: bank deposits, etc. 24064

How to make entries, it is necessary to clarify the nature of the business. The domain name is for one year, and the standard eliminates the amortized fee, according to which the cost of the domain name can be included in the profit or loss for the current period in a lump sum.

The production can be beneficial for a long time, and the amount is large, should not be included in the current profit or loss at one time, so it should be recorded as an intangible asset or long-term amortized expense, and amortized in the subsequent benefit period.

As for the subject, this ** construction obviously belongs to the publicity expense, so it should be included in the sales expense - business promotion expense.

Entry: Debit: Intangible Assets 23800

Borrow: Selling Expenses - Business Promotion Expenses 264

Credit: Bank deposits.

When amortized later, the entries:

Borrow: Selling Expenses - Business Promotion Expenses.

Borrow: management expenses - office expenses.

Credit: Cash (bank deposits).

The old equipment accounting entries of the company's ** are as follows:

1. The old equipment of the company's ** is first converted to fixed assets and the accounting entries are as follows:

Borrow: Disposal of fixed assets.

Accumulated depreciation. Credit: Fixed Assets.

2. The accounting entries for the disposal costs of fixed assets (dismantling costs, or maintenance costs, etc.) are as follows:

Borrow: Disposal of fixed assets.

Credit: Bank deposits (or cash on hand).

1. When a small enterprise disposes of fixed assets due to such reasons, such as scrapping, damage, or foreign investment, it shall debit this account according to the book value of the fixed asset, debit the "accumulated depreciation" account according to the accumulated depreciation it has accrued, and credit the "fixed assets" account according to its original price.

At the same time, the input VAT that shall not be deducted from the output VAT in accordance with the provisions of the tax law shall be debited to this account and credited to the account of "Tax Payable - VAT Payable (Input VAT Transferred Out)".

2. The relevant taxes and other expenses that should be paid in the process of liquidation shall be debited to this account and credited to the accounts of "bank deposit" and "tax payable". Obtain the disposal income such as the price of fixed assets, the value of residual materials and the income from the sale of value.

Accounts such as "Bank Deposits", "Raw Materials", etc., are debited and this account is credited. Losses that should be compensated by the insurance company or the negligent person are debited to the account "Other receivables" and credited to this account.

The cost of renovating the old equipment, if the equipment can be extended or increased production capacity through the transformation to bring benefits to the enterprise, and the transformation cost can be reliably measured, the transformation cost can be capitalized and included in the cost of fixed assets, otherwise it can only be included in the current management expenses.

The basic idea of accounting treatment of capitalized transformation expenses is:

1. Cancel the book value of the transformed assets and transfer the book value to the construction in progress account;

Borrow: Construction in progress**

Accumulated depreciation.

Provision for impairment of fixed assets**

Credit: Fixed Assets.

2. The capitalizable renovation costs incurred will be included in the construction in progress account;

Borrow: Construction in progress**

Credit: Bank deposits.

Raw materials, etc.**

Employee remuneration payable**

Conditions for the transfer of construction in progress to fixed assets.

The assets purchased, constructed or produced that meet the conditions for capitalization have reached the intended usable or saleable state, which means that the assets have reached the intended usability of the purchaser or builder. It can be judged from the following aspects:

1) The physical construction (including installation) or production work of the asset eligible for capitalization has been fully completed or substantially completed.

2) The assets purchased, constructed or produced that meet the conditions for capitalization are basically consistent with the design requirements, contract provisions or production requirements, and even if there are very few places that do not conform to the design, contract or production requirements, their normal use will not be affected.

iii) Expenditures that continue to occur on capital eligible assets acquired, constructed or produced are small or almost non-existent.

First, the principle of accounting treatment of transformation equipment.

1. The repair cost of fixed assets shall be directly included in the current expenses.

2.Expenses for improvement of fixed assets shall be included in the book value of fixed assets.

3.If it is not possible to distinguish between the repair of fixed assets and the improvement of fixed assets, or the combination of fixed asset repair and improvement of fixed assets, the enterprise should judge whether the subsequent expenditure related to fixed assets meets the conditions for recognition of fixed assets. If the subsequent expenditure satisfies the recognition conditions of the fixed asset, the subsequent expenditure shall be included in the book value of the fixed asset; Otherwise, subsequent expenditures shall be recognized as current expenses.

2. Give examples.

The company has transformed the equipment, the original value of the equipment is 200,000 yuan, and the depreciation has been 120,000 yuan. A total of 110,000 yuan was spent in the process of transformation, and the transformation was completed and delivered.

Accounting Treatment: Borrow: Construction in Progress 8

Accumulated depreciation 12

Credit: Fixed assets 20

Borrow: Construction in progress 11

Credit: Bank Deposit 11

Debit: Fixed assets 19

Credit: Construction in progress 19

Tax Treatment: Debit: Long-term Amortized Expenses 11

Credit: Bank Deposit 11

The network technical service fee shall be calculated according to the management fee - service fee.

The items that are accounted for through the management expense account are:

Technology development expenses: the expenses incurred by the company for the technical research and development of new products, new materials and new parts, including the salaries, travel, office and other expenses incurred by the personnel serving the technology development projects.

Property insurance premium: the insurance cost incurred by the company in insuring various assets of the company.

Consulting fees: expenses incurred by the company in auditing, technical consulting, project review, etc.

The network technical service fee is included in the "management expenses - technical service fees" account. 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: company expenses, trade union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, fees for hiring intermediaries, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, and management salaries and welfare expenses that should be borne by the enterprise in the course of enterprise operation and management.

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 – office expenses (or other)