Which subject is included in the income from buying cigarettes and water at the same time?

Which subject is included in the income from buying cigarettes and water at the same time?

The income from selling cigarettes in hotels is included in the accounting entries of main business income: debit: cash on hand/bank deposit loan: main business income debit: main business cost loan: inventory goods.

If the hotel buys cigarettes to entertain guests, it should be included in the management fee-business entertainment fee; If it is sold as a commodity, it should be included in the inventory.

What subjects are your interests included in?

The interest income of general enterprises belongs to profit and loss subjects and is accounted for under financial expenses; The interest income of financial enterprises is included in the subject of "main business income".

1. If the company belongs to the preparation period, as long-term deferred expenses, debit the subject of "long-term deferred expenses" and credit the subject of "long-term loans", which will be transferred to profit and loss in one lump sum in the month when production and operation start.

2, belonging to the production and operation period, included in the financial expenses, debit the "financial expenses" subjects, credited to the "long-term loans" subjects.

3. The special borrowing costs related to the purchase and construction of fixed assets shall be capitalized according to the regulations before the purchased fixed assets reach the intended usable state, and shall be included in the purchase and construction costs of related fixed assets, debited to the subject of "construction in progress" and credited to the subject of "long-term loan".

Borrowing expenses incurred after the fixed assets reach the intended usable state and borrowing expenses that cannot be capitalized according to regulations shall be debited to the subject of "financial expenses" and credited to the subject of "long-term loans". When returning long-term loans, debit the subject of "long-term loans" and credit the subject of "bank deposits".

When borrowing between enterprises, the interest earner shall pay VAT and additional tax.

The corporate VAT rate of general taxpayers is 6%, and the VAT rate of small-scale taxpayers is 3%.

Additional taxes: urban maintenance and construction tax: 7% (city), 5% (county, town), value-added tax 1% (industrial and mining areas), education surcharge: 3%, local education surcharge: 2%, enterprise income tax: it can be temporarily exempted without the certificate issued by the competent tax authorities.

Which subject is included in the income from buying cigarettes and water at the same time? According to our introduction in the above article, we can understand the accounting treatment involved in a hotel as an enterprise. In the above article, we introduced the related accounting treatment and enterprise accounting treatment. We hope our introduction will help you with your study.