Traditional Culture Encyclopedia - Hotel accommodation - What accounting subjects does the decoration cost include? How should accountants keep accounts?
What accounting subjects does the decoration cost include? How should accountants keep accounts?
What subjects does the decoration cost include?
Under the new standard, the house decoration expenses can be accounted by the long-term deferred expenses account, which is used to account for the expenses that the enterprise has incurred but whose amortization period exceeds one year and should be borne by the current and future periods.
When entering an account
Borrow: Long-term deferred expenses
Loans: bank deposits
During the amortization period:
Borrow: management fee
Loan: Long-term deferred expenses
The purchased office desks and chairs can be recorded as low-value consumables and amortized by 50% to 50% (50% when recorded and the other half when reported). If the single value of office desks and chairs is large, it can also be accounted for by fixed assets.
What account is included in the decoration fee of 80,000 yuan?
Included in other receivables-deferred expenses or management expenses-decoration expenses or office expenses.
What subjects does the hotel decoration include?
There are two accounting methods for hotel decoration expenses:
1, the decoration cost is small and the period is short, which can be included in the management cost.
Borrow: management fee-decoration fee
Loans: bank deposits
2. Decoration expenses, with a term of 1 year, can be included in long-term deferred expenses.
Borrow: Long-term prepaid expenses-renovation expenses
Loans: bank deposits
What topics does the soft opening include?
The decorations purchased by the company are included in the management expense account;
Borrow: management expenses-office expenses
Loan: bank deposit/cash
The specific contents of management expenses include: company funds, employee education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board members' fees and other management fees.
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