What expenses should be charged to the rent of office buildings, and is it an administrative fee?

The rental of rented office space shall be charged to "management costs".

According to the accrual principle, there are three situations:

1. Pay monthly, debit "management fee" and credit "bank deposit" at the time of payment.

2. One-time advance payment for a certain period of time (half a year or one year). The "Accounts Advanced" or "Accounts Payable" is debited and the "Bank Deposit" is credited at the time of payment. The "Administrative Expenses" are debited and the "Accounts Advanced" or "Accounts Payable" are credited at the monthly amortization.

3. Post-payment method (rent will be paid for half a year or one year after renting). "Administrative expenses" are debited and "accounts payable" are credited at the time of monthly provisioning.

Extended Resources:

Management expenses refer to the 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.

Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.

The business should pass"Management fees"Accounts, accounting for the occurrence and carry-over of administrative expenses. The various management expenses incurred by the debit registration enterprise of this account shall be transferred to the credit registration period at the end of the period"Profit for the year"The administrative expenses of the account, after the carry-over, the account should have no balance. This account is calculated in detail according to the cost items of management expenses.

1. Company funds:

Headquarters management salaries, employee welfare expenses, travel expenses, office expenses, board dues, depreciation costs, repair costs, material consumption, amortization of low-value consumables and other company expenses;

2. Labor insurance premiums:

It refers to the pension, subsidy, medical expenses (including the participation of retirees in medical insurance), settling-in allowance in other places, retirement allowance for employees, death and funeral subsidies for employees, pensions, various expenses paid to retired cadres in accordance with regulations, and the implementation of social pooling**; Unemployment insurance premiums refer to the unemployment insurance paid by enterprises in accordance with national regulations**;

3. Membership fee of the board of directors:

It refers to the expenses incurred by the highest authority of the enterprise and its members to perform their functions, including travel expenses, conference expenses, etc.

4. Other expenses:

The original tax law (repealed on January 1, 2008) stipulates that if an enterprise incurs business entertainment expenses directly related to production and operation, taxpayers can provide true and effective vouchers or information, and they shall be allowed to be disbursed as expenses within the following limits, and the part exceeding the standard shall not be deducted before tax: if the annual net sales (business) income is 15 million yuan or less, it shall not exceed 5 of the net sales (business) amount; The part of the annual net sales (business) exceeding 15 million yuan shall not exceed 3 of the net sales of this part.

The current tax law stipulates that Article 43 of the implementing regulations clearly stipulates that the business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year. Sales (operating) income includes main business income and other business income.

Management Fee Lease fee.

If it is only the current month's rent, it will be directly included in the current management fee Lease fee.

If you pay rent for one year (or less), it will be included in the amortized expense and amortized monthly thereafter.

When paying: borrowing: expenses to be amortized.

Credit: bank deposit or cash.

Monthly Amortization: Borrow: Management Expenses Lease Fees.

Credit: Expenses to be amortized.

If more than one year's rent is paid, it is included in the long-term amortized expense and amortized on a monthly basis thereafter.

Administrative expenses or expenses to be amortized.

1.The lease fee is small and can be included in the profit or loss (management expenses) for the current period2If the amount is large, it should be included in the expenses to be amortized or long-term to be amortized, and amortized in installments.

At the time of payment. Borrow: Other receivables - rent to be amortized.

Credit: Bank deposits.

At the time of amortization. Borrow: Management Fee - Rent Fee.

Credit: Other Receivables - Rent to be amortized.

The rent of office space is included in the management expenses, sales expenses, sales expenses and other accounts.

Specific circumstances: 1. The rent of administrative office space should be included in the management expense account;

2. The store rent used for sales shall be included in the sales expense account.

3. The rent used for the production workshop shall be included in the manufacturing expense account.

The rent of public buildings is included in the management expense - lease fee account. The increase in expenses is credited to the debit, while the monetary funds are reduced and the decrease in assets is credited. The accounting treatment of office space rent is:

When paying one year's rent, borrow: expenses to be amortized - rent, credit: bank deposits, and when apportioned monthly, the accounting subjects of the housing lease fee are classified as follows:

1. It belongs to the office for management expenses - lease fees.

2. It belongs to the production of manufacturing costs - lease fees.

3. It is a commercial use that is an operating expense-lease fee.

4. It is the sales expense - lease fee that belongs to the sale. Leasing is an economic act of borrowing physical goods at a certain cost, and the lessor hands over a certain item in his possession to the lessee for use, and the lessee thus obtains the right to use the item for a period of time, but the ownership of the item remains in the hands of the lessor.

The lessee pays a fee (rent) to the lessor for the right of use it obtains. Extended information: Housing lease is the act of the owner or operator of the house giving the house owned or operated by the owner or operator to the consumer of the house, and the consumer of the house obtains the right to occupy and use the house by paying a certain amount of rent on a regular basis.

Housing leasing is a way of commodity circulation with sporadic housing use value. Housing lease refers to the act of the lessor (generally the owner of the house) renting the house to the tenant for use, and the lessee pays rent to the lessor. The term of the lease is more than six months, and both parties must sign a written contract.

The housing lease contract should include the following main terms: the scope and area of the rental house; the term and purpose of the lease; the amount of rent and the time of delivery; Liability for repairs, subletting, breach of contract, etc. On this basis, both parties shall go to the real estate management department where the house is located to go through the filing and registration with the housing lease contract and obtain the Housing Lease Certificate.

Borrow: Management Expenses - Lease Fees, Credit: Amortized Expenses - Rent.

The rent of the company's rented office is included in the Fengkuan management expense - rent account for accounting. If the rent paid by the enterprise has not yet obtained the invoice, the following entries shall be made first: debit: management expenses - rent, credit: accounts payable.

When the enterprise actually receives the invoice, the invoice will be pasted into the above-mentioned voucher as the basis of the original document. If the invoice has not been obtained in the final settlement, the profit should be increased and the enterprise income tax should be paid.

Enterprise management fee refers to the expenses incurred by construction and installation enterprises in organizing construction, production and operation management, and their expenses include: 1. Salary of management personnel: including basic salary, wage subsidy, auxiliary salary, employee welfare fee, labor protection fee, etc.

2. Office expenses: stationery, paper, account sheets, printing, post and telecommunications, communications, books and newspapers, meetings, water, electricity, gas, collective heating (including on-site temporary dormitory heating), heatstroke prevention and cooling, sanitation and cleaning, etc. 3 Travel and transportation expenses:

Travel expenses, attendance subsidies for employees traveling on business trips and transferring jobs, transportation expenses and meal subsidies in the city, travel expenses for employees to visit relatives, labor recruitment expenses, one-time travel expenses for employees to retire and retire, travel expenses for medical treatment of work-related injuries, construction site transfer expenses, and transportation fuels and road maintenance expenses used by the management department. 4. Expenses for the use of fixed assets: depreciation, overhaul, maintenance or lease fees for buildings, equipment and instruments used by the management and testing departments and affiliated production units.

5. Expenses for the use of tools and utensils: the purchase, maintenance and amortization of production tools, appliances, furniture, vehicles and inspection, testing, surveying and mapping, fire fighting appliances and other equipment used by management agencies and personnel that are not fixed assets. 6 Labor subsidy:

The enterprise shall pay the relocation subsidy and retirement allowance for retired employees, the wages of those on sick leave for more than six months, the funeral allowance and bereavement allowance for the death of employees, and various expenses paid to retired cadres in accordance with regulations. 7. Trade union funds: According to the relevant regulations of the administrative department of the state, the trade union funds of the enterprise are calculated according to the total wages of employees.

8. Employee education funds: In order to ensure that employees learn advanced technology and improve their cultural level, according to the relevant regulations of the national administrative department, the construction enterprise shall accrue expenses according to the total wages of employees.

Office rent is included in the management expense account, borrowing: management fee - rent, borrowing: tax payable - missing VAT payable - input tax, credit: bank deposits, etc.

The rent of office space is included in the "Management Expenses" account.

The rent of office space is one of the daily management expenses of an enterprise, and should be included in the "management expenses". Management expenses refer to the expenses incurred by the enterprise for daily operation and management, such as rent, water and electricity charges, communication costs, etc. In accounting, administrative expenses are a type of operating expenses, which are part of the income statement and should be included and accounted for in each accounting period.

In specific accounting, the specific account setting and naming will vary depending on the type, scale and industry difference of the enterprise, and it is necessary to set up and manage the bend according to its own actual situation to ensure the accuracy and standardization of accounting.