Accounting entry of service fee VAT invoice received from the other party:
Borrow: management fee-information technology service fee
Taxes payable-VAT payable? Withholding value-added tax
Loans: bank deposits
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Including: start-up expenses, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred in the operation and management of enterprises or borne by enterprises.
Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Enterprises have to pass? Management fee? The occurrence and carry-over of accounting management expenses. The management expenses incurred by the debit-registered enterprise in this course shall be transferred to the credit registration period. Profit this year? There should be no balance after the account management fee is carried forward. This course carries out detailed accounting according to the expenditure items of management expenses.
Extended data:
Enterprises have to pass? Management fee? The occurrence and carry-over of accounting management expenses. This course debits the management expenses incurred by the registered enterprise.
Credit registration final transfer? Profit this year? There should be no balance after the account management fee is carried forward. This course carries out detailed accounting according to the expenditure items of management expenses.
Review of research and development costs:
R&D expenses refer to the expenses incurred by enterprises for developing and applying new products, new technologies and new processes, such as new product design fees, process planning fees, equipment debugging fees, raw materials and semi-finished products inspection fees, etc. The review mainly includes:
(1) Whether the R&D expenses charged in the overhead expenses of the main leader are included in the production cost, manufacturing cost and other related items can trace the abnormal changes in the unit product cost of the enterprise.
(2) Whether the trial-production failure of new products and other related expenses are included in non-operating expenses as asset losses.
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