What are the public facilities of the hotel?

Expenses such as water and electricity used by enterprises/units shall be handled according to their purposes:

1, if it belongs to the management department, it should be included in the management fee-utilities;

2 belong to the sales department, included in the sales expenses-utilities;

3 workshop units used, should be included in the manufacturing cost; If the workshop is used for production, it shall be included in the relevant product cost account.

Water fee refers to the fees paid by water users and individuals to water supply units in accordance with the regulations. It is the development trend of modern legislation to stipulate the collection of water charges. The water laws of many countries implement the system of charging water fees for all or part of the water.

Extended data:

The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit the "management fee" account and credit the "bank deposit" account.

Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject.

Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".

At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".