What accounting subjects should be included in the lighting of photographic lamps purchased by the company?

Now live broadcast is a branch of the development of many industries. What accounting subjects should be included in the lighting of photographic lamps purchased by the company? Learn from the deep space network!

Accounting treatment of company's purchase of photographic lamps

1. If it is a sale, it is directly included in the main business cost, and the sales expenses are the necessary expenses for selling these consumables, such as publicity expenses.

2, if it is used in the production workshop, directly included in the manufacturing costs;

3. The use of the administrative department is directly included in the management expenses;

Can the lights purchased during the preparation of the company be deducted? What accounting subjects should be included?

The energy-saving lamps purchased by the company during the preparation period are included in the management expenses-organization expenses. If the company is a general taxpayer, the input tax can be deducted. If it is an energy-saving lamp provided for the project, it is included in the account of construction in progress and cannot be deducted from the input tax.

If the company buys kitchen lamps, what accounting subjects should it include?

The kitchen lamps purchased by the company are generally included in the accounting subject of salary-welfare expenses payable to employees.

1. When the expenses are confirmed.

Borrow: management fee-welfare fee

Loan: Payable salary-welfare expenses.

2. At the time of actual payment

Borrow: Payable staff salaries-welfare expenses

Loan: bank deposit/cash on hand.