Accounting entries for employee dormitories rented by the company

1. When the company incurs rental expenses for renting employee dormitories and obtains corresponding invoices:

Borrow: Management Expenses - Housing Lease Expenses (Credited to the corresponding account according to the department to which the expenses belong) Credit: Employee Remuneration Payable - Employee Welfare Expenses.

2. When paying the rent of the dormitory:

Borrow: Employee Compensation Payable - Employee Benefits.

Credit: Bank deposits.

3. When the profit of the year is carried forward at the end of the period:

Borrow: Profit for the current year.

Credit: Management expenses - housing lease fees (included in the corresponding account according to the department to which the expenses belong) The rental expenses incurred by the company in renting employee dormitories shall be accounted for through the account of "employee remuneration payable - employee welfare expenses". Employee welfare expenses refer to the welfare expenses provided by enterprises for employees in addition to employee wages, bonuses, allowances, subsidies included in the total wage management, employee education expenses, social insurance premiums, supplementary pension insurance premiums (annuities), supplementary medical insurance premiums and housing provident fund.

The unit pays the rent for the staff dormitory, which is credited to the "welfare fee."

Borrow: Administrative expenses.

Selling expenses, production costs, etc.) welfare expenses.

Credit: Employee Compensation Payable.

At the time of payment. Borrow: Employee remuneration payable.

Credit: Bank deposits.

Receipt of rent for employee dormitories from employees or other units.

Borrow: Bank deposit.

Credit: Other business income.

Credit: Tax Payable VAT Payable.

The rent incurred by the company for renting dormitories for employees should be included in the "Management Expenses - Welfare Expenses" account.

Borrow: Administrative Expenses - Employee Benefits.

Credit: bank deposits, etc.

According to the Notice of the Ministry of Finance on Strengthening the Financial Management of Employee Welfare Expenses by Enterprises (Cai Qi [2009] No. 242), if the transportation, housing and communication benefits provided by enterprises for employees have been monetized and reformed, the housing subsidies, transportation subsidies or vehicle reform subsidies and communication subsidies issued or paid on a monthly basis according to the standard shall be included in the total wages of employees and shall no longer be included in the management of employee welfare expenses; If the reform of monetary reserve has not yet been implemented, the relevant expenditures incurred by the enterprise shall be managed as employee welfare expenses, but according to the unified provisions of the relevant national policies on the reform of the housing system of enterprises, no more housing shall be purchased and built for employees.

According to the above provisions, enterprises should distinguish whether the housing has been monetized and whether it is credited to wages or employee welfare expenses, regardless of whether it is paid in cash or invoiced.

It can be recorded in the employee welfare expenses of the enterprise, and it can also be recorded in other expenses.

Deposit: Borrow: Other Receivables Credit: Bank Deposit; Rent Borrow: Amortized Expenses Credit: Bank Deposits, Monthly Borrow: Administrative Expenses Loan; Expenses to be amortized.

Debit: Other receivables.

Credit: Cash. Management fees.

Product testing costs, the testing costs incurred when selling products are included in the sales expenses, the testing costs in the production process are included in the manufacturing costs, and other daily testing costs are included in the management expenses.

The product quality supervision and inspection fee refers to the fee charged by the quality supervision and inspection agency to the inspected unit according to the regulations when the product quality is supervised and inspected. The fees charged are mainly the cost of inspection and the shortfall in funds allocated to make up for the special allocation for the purchase of testing means (instruments and devices, the working space required for testing with instruments and devices) and to make up for the shortfall in operating expenses allocated by the state. The inspection cost refers to the cost of the quality inspection agency in the process of technical testing of the inspected products, such as the use of instruments and devices, the occupation of space, the consumption of materials and energy.

The basic items of inspection cost are: (1) material cost, that is, the one-time cost of materials consumed in the inspection and the cost of low-value consumables; (2) Water and electricity charges, that is, water, electricity, oil, gas, coal and other expenses directly consumed in the inspection; (3) depreciation of fixed assets, (4) management expenses, including office expenses, travel expenses, conference expenses, and salaries and bonuses of some management and inspection personnel.

Start-up fee before establishment. After the establishment, the sales staff will record the operating expenses, and the financial and office management personnel will record the management expenses.

If you take it back, it will be accounted for as a low-value consumable! If the rent and utility costs of the staff dormitory are recorded in the management expenses if they are managers, they will be recorded in the salary payable to employees, and they will also be accounted for as a kind of welfare cost for employees by the company! If the rent and utility bills of the staff dormitory are the same as the management and the employees, the two will be calculated separately!

These things are usually related to the usual office, and you can include them in the office expenses of management expenses or sales expenses according to the actual situation.

Borrow: Administrative expenses (selling expenses) Office expenses.

Loan imitation blindness: cash (bank deposits).

In the process of production and operation of the company, the rental expenses incurred in renting dormitories for employees should be included in the accounting of employee remuneration payable.

The company's rented staff dormitory entries are processed.

1. When the company incurs rental expenses for renting employee dormitories and obtains corresponding invoices:

Debit: Management Expenses - Housing Lease Fees (included in the corresponding account according to the department to which the expenses belong).

Credit: Employee Compensation Payable - Employee Welfare Expenses.

2. When paying the rent of the dormitory:

Borrow: Employee Compensation Payable - Employee Benefits.

Credit: Bank deposits.

3. When the year's profit is carried forward at the end of the period

Borrow: Profit for the current year.

Credit: Administrative expenses - housing lease expenses (included in the corresponding account according to the department to which the expenses belong).

What are the benefits for employees?

Employee welfare expenses include the following types: medical expenses for employees, subsidies for employees' living difficulties, death benefits for employees and their immediate family members, subsidies for collective welfare, and other welfare benefits.

Other welfare benefits mainly refer to welfare expenses in terms of commuting transportation subsidies, family planning subsidies, hospital meal expenses, etc.

Employee welfare expenses refer to the expenses paid to promote the material interests of employees, help employees and their families solve certain special difficulties, and set up collective welfare undertakings.

Expenses that are not part of employee benefits:

1. Expenses for retired employees.

2. Compensation for dismissed employees.

3. Labor protection fees for employees.

4. Employees receive subsidies during sick leave, maternity leave and home leave.

5. The study fee of the employee.

6. Food subsidy for employees (including lunch subsidy for employees in the enterprise and food subsidy during business trips).

1. When an enterprise accrues or exempts income tax, the accounting entries are as follows:

Borrow: Income tax expense (actual amount paid).

Credit: Tax Payable – Income Tax Payable.

2. When an enterprise pays income tax reduction, the accounting entries are as follows:

Debit: Tax Payable - Income tax payable.

Credit: Bank deposits.

Enterprise income tax reduction and exemption is a flexible adjustment measure adopted by the state to encourage and support the development of enterprises or certain special industries by using tax economic levers. The objects of enterprise income tax reduction and exemption mainly include enterprises in ethnic regional autonomous areas and enterprises that are granted tax reduction and exemption by laws, administrative regulations and relevant regulations.

1) In the case of initial investment or additional investment, the carrying amount of the long-term equity investment shall be based on the initial investment cost at the time of the initial investment or additional investment.

2) For the profits or cash dividends that should be distributed by the investee, except for the cash dividends or profits that have been declared but not yet distributed in the price or consideration actually paid at the time of obtaining the investment, the investment enterprise shall recognize the investment income according to the cash dividends or profits declared and distributed by the investee, and no longer divide whether it is the net profit realized by the investee unit before and after the investment.

For long-term equity investments accounted for by the cost method, except for whether the actual price paid by the investment unit includes cash dividends or profits that have been declared but not yet paid, the cash dividends or profits received by the investment unit in other circumstances shall be recognized as investment income and debited"Dividends receivable"Accounts, credits"Investment income"Subjects; When it is actually received, it is debited"Bank deposits"Accounts, credits"Dividends receivable"Subjects;

Determination of the initial investment cost of a long-term equity investment.

For a long-term equity investment obtained by paying cash, the initial investment cost shall be based on the purchase price actually paid.

Expenses, taxes and other necessary expenses incurred by the enterprise directly related to the acquisition of long-term equity investment shall be included in the initial investment cost of long-term equity investment.

In addition, if an enterprise obtains a long-term equity investment, the cash dividends or profits that have been declared but not yet paid in the price or consideration actually paid are treated as receivables and do not constitute the cost of long-term equity investment.

When a long-term equity investment is acquired, it should be valued at the initial investment cost. Long-term equity investments obtained by other means such as payment of cash, non-cash assets, etc., are debited"Long-term equity investment"Accounts, credits"Bank deposits"and other subjects. If the actual price paid includes cash dividends or profits that have been declared but not yet paid, they are debited"Dividends receivable"Accounts, credits"Long-term equity investment"Subjects;

This paper mainly talks about the accounting treatment of long-term equity investment using the cost method, which can be measured from two different perspectives: the cost method and the equity method. Don't get confused in the actual operation, I really don't know if you can operate according to the above content, this article ends here, if you want to know more accounting information, you can pay attention to this ** accounting information update!

Included in the management expenses, debit: management expenses - lease fees.

Credit: Bank deposit (or cash).

or from the benefit payable, borrowed: the benefit payable.

Credit: Cash. Normally, the welfare expenses payable at the end of the month are calculated at 14% of the total salary, debited: management expenses - welfare expenses.

Credit: Payable Yu Chang welfare expenses.