How to account for the cost of renting a car for a unit, and how to account for a car rental for a b

It depends on the responsibilities of the department to which your unit belongs. The general process for recording the cost of a rental car is as follows: Invoice receipt.

Ask the relevant car rental unit for it. Keep the receipts, if it is in the form of invoices, it is better, and then transfer them to the head of the administrative department, because the administrative department of Jilin Huabang will be handed over to the financial hands and the financial report for approval. There will be a period of time between this, mainly depending on the time handed in by the administrative director, the money will not be given, the main thing is the time, in fact, there are mainly receipts, branches, and you can.

1. Receipts are the original vouchers used by enterprises and institutions in economic activities, mainly referring to the receipts and payment vouchers printed by the financial departments stamped with the supervision seal of financial bills, which are used for administrative income, that is, non-taxable business! Generally, receipts should be used when invoices are not used.

It is an important original document! Receipts are what we say on a daily basis"White stripes"Receipts are also a kind of receipt and payment vouchers, and there are different types. As for whether it can be credited to the account, it depends on the type of receipt and the scope of use.

Two: Receipts can be divided into internal receipts and external receipts. There are three types of external receipts: tax department supervision, financial department supervision, and military receipts.

Three: different types, internal receipts are self-made vouchers within the unit, which are used for business within the unit, such as internal allocation of materials, collection of employee deposits, refund of excess business trip loans, etc. In this case, the internal self-made receipt is a legitimate document that can be recorded as a cost expense.

If there is business between units, and the payee does not need to pay taxes after receiving the payment, the payee can issue a receipt supervised by the tax department.

Fourth, administrative fees incurred by administrative institutions may use receipts supervised by the financial department. If there is a business transaction between a unit and a unit and there is no need to pay taxes in accordance with regulations, a receipt produced by the unit can be used, and this kind of receipt is also a legal voucher and can be recorded in the accounts.

Fifth, in addition to the above-mentioned receipts, other self-made receipts used by units or individuals when collecting and paying are what they say on a daily basis"White stripes", which cannot be recorded as a voucher.

Business expenses will be included in operating expenses.

It depends on the nature of your unit, and then how the company divides the accounts.

1. First of all, there must be a lease contract, and decide how to do accounts according to the lease contract. If there is no contract, some expenses (insurance, vehicle and vessel tax, etc. with a letterhead) cannot be recorded because the invoice is not made payable by the company. If there is a contract, it can be accounted for.

2. If it is an operating lease, all expenses are directly credited to manufacturing expenses (production vehicles) or management expenses (office use), and reimbursement entries:

Borrow: Manufacturing Expenses Administrative Expenses.

Credit: cash on hand.

Extended information: Expense is the total outflow of economic benefits that occur in the ordinary activities of the enterprise that will lead to a decrease in the owner's equity and are not related to the distribution of profits to the owner.

The reduction of the economic interests of the accounting entity in a certain accounting period is one of the elements of the income statement. Expenses incurred by a business are in the form of a decrease in owners' equity due to the outflow of assets out of the enterprise, the wear and tear of assets, or an increase in liabilities. However, there are exceptions, such as the withdrawal of investment by the owner of the enterprise or the distribution of profits by the enterprise to the owner, although it will cause a decrease in assets or an increase in liabilities and a decrease in the owner's equity, but it is not an economic business in which the enterprise incurs expenses.

Expenses, as the expenses of profit and loss elements, refer to operating expenses. The Financial Accounting Standards Board of the United States has adopted this narrow concept of expense, treating loss as an element of the income statement parallel to expense. The International Accounting Standards Board (IASB) has adopted the broad concept of fees described above.

Accounting expenses include direct expenses, indirect expenses, and period expenses. Period expenses include selling expenses, administrative expenses and financial expenses.

When recognizing costs, the boundaries between production and non-production costs should be drawn in the first place. Production costs refer to the expenses related to the daily production and operation activities of the enterprise, such as the cost of raw materials and labor costs incurred in the production of products; Non-production expenses refer to expenses that do not belong to production expenses, such as expenses incurred in the purchase and construction of fixed assets, which do not belong to production expenses.

Second, the boundary between production costs and product costs should be clearly distinguished. The cost of production is linked to a certain period of time, and has nothing to do with the product produced; The cost of a product is linked to a certain variety and quantity of products, regardless of the period in which it occurs.

Third, it is necessary to distinguish the boundaries between production costs and period costs. Production expenses should be included in the cost of products, while period expenses should be directly included in the profit or loss for the current period.

In addition to meeting the definition, the recognition of expenses should also meet strict conditions, that is, expenses can only be recognized when the outflow of economic benefits is likely to lead to a decrease in assets or an increase in liabilities of the enterprise, and the outflow of economic benefits can be reliably measured.

Therefore, the recognition of expenses should meet at least the following conditions:

First, the economic benefits related to expenses should be likely to flow out of the enterprise;

Second, the result of the outflow of economic benefits from the enterprise will lead to a decrease in assets or an increase in liabilities;

Third, the outflow of economic benefits can be reliably measured.

Borrow: Management Fee - Lease Fee.

Credit: Cash on hand (or bank deposits).

Method 2: Accounting treatment of expenses incurred by the company's leasing of vehicles: If there is a lease agreement, the expenses incurred by the vehicle can be recorded in accordance with the provisions of the lease agreement, provided that there must be a legal invoice.

Borrow: Administrative fees or selling expenses.

Credit: Bank Deposits - ** Line.

Dear, I am happy to answer for you: how to do the account of car rental Dear Hello When the car rental company obtains income, the accounting treatment is, Debit: accounts receivable and other accounts, Credit:

Income from principal business, tax payable - VAT payable (output tax). When carrying forward costs, the accounting treatment is, debit: cost of main business, credit:

Accumulated depreciation. When the expense is reimbursed, the accounting treatment is, debit: management expenses and other accounts, credit:

Inventory, cash, and other accounts. Bookkeeping refers to the process of accounting processing by accountants. The whole process from the beginning of bookkeeping to settlement and the links in it are called accounts, which refers to the process of accounting processing, thank you for your patience and <>

。I hope you are satisfied with my service and I wish you all the best again! Peace and joy!

The accounting treatment of the company's car rental expenses is as follows:

Car rental cost account into the management of the car, management expenses:

Borrow: Administrative expenses.

Credit: Bank deposits.

Tax Payable – VAT payable.

Accounting treatment refers to the process of compiling accounting statements from the review of original vouchers and the preparation of accounting vouchers, through a series of accounting treatments such as bookkeeping, reconciliation and settlement.

The bank accounting processing procedure includes all the processing processes of the two systems of detailed accounting and comprehensive accounting, and the specific steps are as follows:

1. According to the acceptance, filling and review of the vouchers of the economic business, the accounting entries are determined according to the accounting subjects involved in the business.

2. On the one hand, according to the summons, the sub-account (or register) shall be registered one by one, and the cash receipts and payment journals shall be registered if the cash receipts and payments are involved; On the other hand, based on the summons of the same account, the daily statement of the account belonging to the comprehensive accounting system is prepared, and the debit and credit amounts of all accounts involved in the business on that day are equalized.

3 Preparation of balance statement based on sub-accounts.

4 Register the general ledger according to the account daily statement.

5. Prepare the daily statement according to the general ledger of the beam stool, and level the debit and credit balances of all accounts on the day.

Accounting verification is a necessary measure to prevent accounting errors, ensure the accuracy of accounting records, and protect the safety of funds. In terms of the time and content of the check, there are two kinds of checks: daily checks and regular checks.

Kiss! Hello, happy to answer your <>

Pro, the cost of renting a commuter car should be recorded according to the actual amount paid, and the specific accounting treatment is as follows: 1Accounting costs: Commuter car rental expenses are included in the cost account of the enterprise as an expense in the financial statements.

2.As the cost of the enterprise, the cost of commuter car rental should be based on the "accounts payable" and "cash" accounts, and specific payment vouchers should be made, including vouchers for accounts payable and bank transfer vouchers (or cash payment vouchers). 3.

According to the amount and account in the voucher, the cost of leasing commuter cars is booked, including the credit of the commuter wheel, the debit of the accounts payable, the credit of the bank account and the debit of the cash account. 4.After the internal audit and confirmation of the company's internal review and confirmation of the payment voucher for the reimbursement of lease expenses, the company will reimburse the employee for the work done and transfer the payment amount to the employee's account.

Please note that the specific accounting treatment and tax treatment need to be carried out according to the actual situation of the company and the relevant financial regulations of the country. Therefore, in practice, it is advisable to consult with the company's financial director or a professional to ensure correctness. Hope mine can help you <>

Do you have any other questions?