The information technology service fee paid by the enterprise is included in the management expense account, and its accounting entries are as follows:
Borrow: management fee-information technology management fee
Loan: bank deposit/cash
Accounting entry of VAT invoice for opposite service fee:
Borrow: management fee-information technology service fee
Borrow: Taxes payable-VAT payable (input tax)
Loans: bank deposits
What subjects does the enterprise management fee include?
Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities, and the specific items include: expenses incurred by the board of directors and the administrative department in the business management of the enterprise.
Or company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' membership fees, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, salary and welfare expenses of management personnel, etc. , should be borne by the enterprise.
How to account for information technology service fees? On the whole, through Mr. Bian Xiao's introduction to the relevant information of enterprise management fees, I believe all the students know that the company's technical service fees can be recorded through the detailed subjects of information technology service fees under management fees; If you want to know more about technical service fees, you can consult for free or search directly on this website.