how to account for the service fee for winning the bid?
the service fee for winning the bid refers to the relevant fees charged by the tendering agency for signing the business entrusted by the tenderer.
if the company is divided into projects, after the successful bidding, the service fee for winning the bid can be included in "development cost-indirect cost-bidding service fee"; if it is unsuccessful, it is suggested to be directly included in the current management expenses and other subjects.
The bid-winning service fee is generally included in the management fee-bid-winning service fee accounting. When it occurs, it is:
Borrowing: management fee-bid-winning service fee
Lending: bank deposit, etc.
If the target ultimately forms intangible assets, it can be included in the cost accounting of intangible assets:
Borrowing: intangible assets-bid-winning service fee
Lending: bank deposit, etc. Then it is included in other receivables-bid-winning service fee:
Borrow: other receivables-bid-winning service fee
Loan: bank deposit, etc.
Management fees refer to various expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise, including the start-up expenses incurred during the preparation period of the enterprise, the company funds, trade union funds, legal fees and consulting fees incurred by the board of directors and administrative departments in the operation and management of the enterprise or borne by the enterprise.
intangible assets refer to identifiable non-monetary assets that are owned or controlled by an enterprise and have no physical form, including monetary funds, financial assets, patents, trademarks, long-term equity investments, etc.
other receivables mainly include all kinds of claims and fines receivable, such as claims collected from relevant insurance companies due to unexpected losses of enterprise property, etc. Rent receivable for rental packages; All kinds of advance payments that should be collected from employees, such as utilities paid in advance for employees; Reserve fund; Deposit margin and other receivables and temporary payments.