Transfer to pay the rent of the office building in the last quarter of 38,000 yuan, how to make acco

For renting office buildings, if invoices are obtained on a quarterly basis and payments are made, the accounting entries are as follows:

Borrow: 38000 administrative expenses

Credit: Bank deposit 38000

It is not a one-time fee that does not span years; If it spans years, the expenses will be included in a lump sum, and the year-end income tax will be settled and adjusted for tax adjustment, or amortized in installments.

One-time entry fee, borrow: management fee 38000

Credit: Bank deposit 38000

If there is no cross-year, when there is no provision, borrow: management expenses of 38,000

Credit: Bank deposit 38000

Summary. Hello, dear, 1. Housing rent is generally prepaid, such as a quarter or half a year, so when prepaid, it will be included in the prepayment first, and then amortized on a monthly basis.

Debit: Advance Payment--- Rent Credit: Bank Deposit.

When amortized on a monthly basis.

Debit: Administrative expenses Selling expenses, etc. (credited according to the beneficiary sector) Credit: prepaid accounts --- rent.

Under the old accounting system, previous prepaid costs were recorded within one year"Expenses to be amortized"However, the new accounting standards now stipulate that prepaid expenses are recorded within one year"Prepaid Accounts"Accounts, amortization is the same as before.

Payment of accounting entries for the rent of office buildings for the second quarter.

Hello, dear, 1. Housing rent is generally prepaid, such as a quarter or half a year, so when it is prepaid, it will be included in the prepaid account first, and then amortized on a monthly basis. Debit: Advance Accounts --- Rent Credits

Bank deposits are amortized on a monthly basis, when debited: administrative expenses, sales expenses, etc. (credited according to the beneficiary sector) credit: prepaid accounts --- rentThe old accounting system stipulated that previous prepaid expenses were credited within one year"Expenses to be amortized"account, but now the new accounting standards stipulate that prepaid expenses are recorded within one year before imitation"Pre-reed group payment"Accounts, amortization is the same as before.

2. If the prepaid expenses are more than one year and the amount is large, they are included in the long-term amortized expenses, such as the rent paid for more than one year, and the decoration costs, because the decoration period is generally relatively long, and the payment is made in advance according to the completion progress and included in the long-term amortized expenses. Borrow: Loss of long-term amortized expenses --- renovation cost loans:

After the completion of the bank deposit and sale of Chanzhou loan, it will be amortized in installments: management expenses--- decoration expenses, loans, long-term amortized expenses--- decoration expenses.

Borrow; Management expenses--- office rent: 3000 loans; Bank deposit 3000

Transfer cheques are also cheques to be disbursed from the bank.

A transfer check is an instrument issued by the drawer, and the bank entrusted to handle the check deposit business unconditionally pays a certain amount to the payee or bearer at the sight of the draw; Units and individual customers who have opened deposit accounts in banks can issue transfer checks for all kinds of funds used for intra-city transactions and entrust the opening bank to handle the payment procedures. Transfer cheques can only be used for transfers.

Transfer check is the most basic type of intra-city payment and settlement business, which can only be used locally (it can already be transferred from other places).

The accounting entries for the transfer check of 3,000 yuan and the prepayment of the office rent for the next quarter are:

Borrow; Management expenses --- office rent of 3000

Borrow; Bank deposit 3000

There are two types of accounting entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

It should be pointed out that, in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic operations together and prepare accounting entries for multiple loans and loans. However, in some special circumstances, in order to reflect the overall picture of economic operations, it is also possible to prepare accounting entries for multiple loans and loans.

Accounting entries are also known as"Accounting formulas"。Abbreviation"Entries"。According to the requirements of the principle of double-entry bookkeeping, it lists a record of the corresponding accounts of both parties and their amounts for each economic transaction.

Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount. There are two types of accounting entries: simple entries and compound entries.

Simple entries are also called"Single entries"。Refers to an accounting entry that corresponds to the debit of one account and the credit of another. Compound entries are also known as"Multiple entries"。

It refers to an accounting entry that corresponds to the debit of one account and the credit of several accounts, or the credit of one account to the debit of several accounts.

You can use:

Debit: 3000 in advance accounts

Credit: Bank deposit 3000

2. You can also pay the office rent in the xx quarter: (if it is within the current year, you can also use this entry).

Borrow: Management Expenses - Office Expenses 3000

Credit: Bank deposit 3000

Debit: Advance payment - office rent 3000

Credit: Bank deposit 3000

Debit: Other payables 3000

Credit: Bank deposit 3000

Hope it helps!

Debit: 3000 in advance

Credit: Bank deposit 3000

The rent of 9,000 yuan for the second quarter paid on April 26 has been transferred and paid, and the accounting entries should be written like this according to the above topics:

Borrow: Management Fee - Lease Fee 9000

Credit: Bank deposit 9000

In the above topic, it is assumed that the invoice received is an ordinary invoice, and if it is a special VAT invoice received, a loan is also required: tax payable - VAT payable (input tax).

Hello: Pay the office rent of 1500 yuan in the first quarter.

Debit: 1500 in advance

Credit: Bank deposit 1500

When the rental fee is confirmed on a monthly basis:

Borrow: 500 for administrative expenses

Credit: 500 in advance accounts

Hello: The office rent for the first quarter is 1,500 yuan.

Debit: Advance payments.

Credit: Bank deposits.

When the rental fee is confirmed on a monthly basis:

Borrow: Administrative expenses.

Credit: Accounts prepaid.

I hope I can help you rent it!

Thank you!

Directly into the management roll early and expenses.

Borrow; Management fees.

Borrow; Bank stool deposits.

Dear, it depends on what the office building does.

Used, if the key used as a workshop is destroyed, then:

Borrow: manufacturing costs.

Credit: Bank deposits.

If it is used to manage the office of the He Yu personnel, then:

Borrow: Administrative expenses.

Credit: Bank deposits.

If it is used by the sales department, then Zen Liangyan:

Borrow: Selling expenses.

Credit: Bank deposits.

I don't know if you accrued expenses last quarter, and the payment should be transferred by the bank. In general, provision is required to meet the principle of proportionality.

1. If accrual (rights and responsibilities method), the entries are as follows.

DR Withholding Expenses - Rent of Office Shelter Code.

CR bank deposits.

2. If no provision is made (cash method), the entries are as follows.

DR Management Fees.

CR bank deposits.