Other subjects that can use the new accounting standards.
The most commonly used accounting subjects generally include cash.
bank deposit
Management fee
, sales expenses
, financial expenses, etc.
2. The main business income of a real estate intermediary service company refers to the real estate intermediary service fee, including other business income.
Debit: bank deposit
Loan: income from main business
Attribution of appraisal fee: When real estate intermediary companies help customers to handle the business of buying, selling, leasing and transferring second-hand houses,
It is necessary to pay the relevant accreditation fees to the accreditation center or real estate transaction center on behalf of customers. When the authentication fee is received,
Confirmed by income;
When paying the registration fee,
According to the cost confirmation.
Costs generally include management expenses, office expenses and employees' wages and benefits.
3. If the real estate intermediary service company is a registered limited liability company, it needs to pay business tax, urban construction tax, education surcharge and enterprise income tax;
If it is a sole proprietorship enterprise, it must pay business tax, urban construction tax, education surcharge and personal income tax.
Among them, business tax is 5% of intermediary service income, urban construction and education surcharge are 7% and 3% of business tax respectively, corporate income tax is basically 25% of net profit, and the proportion of personal income tax is determined according to the net profit.
4. At the beginning of business, the decoration expenses are included in "long-term deferred expenses-organization expenses".
Share the management fee on schedule.
How to calculate the rental agency fee and rental deposit paid by the new company when it opens?
The leasing agency fee can be included in the organization fee-leasing agency fee, etc. If there is any income, it is included in the management fee, and the deposit is included in other receivables-rent deposit (name of the owner).
Agency fee: loan: management fee
Credit: cash
Margin:
Debit: other accounts receivable
Credit: cash
I hope it will help you and be adopted. Thank you.