How to set up accounting accounts for bus companies and how to do accounts for bus companies

Generally, businesses are reimbursed in cash, so the entries are.

Borrow: management expenses - travel expenses (some small businesses set up transportation expenses, car expenses, etc.) Credit: cash (there are still very few enterprises that use the new accounting standard account "cash in hand") Some enterprises are relatively simple, use the latest banking functions, transfer reimbursement, that is, transfer the reimbursement to your private card (our account bank Agricultural Bank has this business).

Of course, there are still very few companies that adopt this method, and it seems that there is not much advantage in operation at this stage.

Borrow: Administrative Expenses - Travel Expenses.

Credit: Bank deposits.

Borrow:Accounts receivable- Company B 1 million, credit: transportation revenue 1 million (invoiced).

Debit: Accounts receivable - Company B 40,000 Assuming the tax is not received.

Since the first tram line was officially put into operation in 1924, the appearance of public transport vehicles in Beijing has changed dramatically, with the total number of buses rapidly increasing from 10 to 28,071, and the number of operating lines increasing from 1 to 861.

From a single tram to a more reasonable layout of a variety of operating structures, especially in recent years, Beijing public transport has accelerated"Green buses"The pace of CNG and LPG buses is increasing, and the number of clean fuel vehicles has ranked first among cities in the world, and public transport vehicles have become a beautiful landscape in modern metropolises.

By the end of 2009, it had 27,963 vehicles of various types and 882 operating routes, with a total annual mileage of 100 million kilometers and a total passenger volume of 100 million passengers. At present, there are 23 subordinate units, including 12 core enterprises.

9 holding subsidiaries; 2 directly affiliated enterprises and institutions.

With 116459 registered employees, it is a large-scale bus stool enterprise group that relies on the main business of passenger transport, diversified investment, coexistence of various economic types, and integrates passenger transport, automobile repair, car rental, real estate development, bus advertising, material sales, communications, tourism, catering, commerce, property management and public transport scientific research.

Asset Classes. Cash on hand.

Bank deposits. Funds in other currencies.

Accounts receivablePrepaid Accounts.

Other receivables.

Inventory items. Turnover materials are sold for rematch.

Fixed asset. Accumulated depreciation.

Disposal of fixed assets.

Liabilities. Short-lived Liang period borrowing.

Accounts payable. Accounts receivable in advance.

Employee compensation payable.

Taxes and fees due. Dividends payable.

Interest payable. Other payables.

Owner's Equity class.

Paid-up capital. Capital reserve.

Surplus reserve. Profit for the year.

Profit distribution. Profit and loss.

Main business income.

Other business income.

Non-operating income.

Cost of Principal Operations.

Other business costs.

Business tax and plus.

Selling expenses. Management fees.

Finance Expenses. Non-operating expenses.

Income tax expense.

Prior Year Profit and Loss Adjustments.