1. Organization expenses of the current year (including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, and borrowing costs not included in the cost of fixed assets, etc.). ) of the enterprise.
Borrow: management fee-organization fee
Loans: bank deposits
2. Expenditures for purchasing and constructing fixed assets, outsourcing or self-developed intangible assets that meet capitalization conditions are included in the cost of fixed assets and intangible assets.
Loans: fixed assets, projects under construction, intangible assets, R&D expenditures-capitalized expenditures, etc.
Loans: bank deposits, etc.
3. Expenditure on purchasing raw materials is included in inventory cost.
Borrow: raw materials
Taxes payable-VAT payable (input tax)
Loans: bank deposits, etc.