Parking fee and gasoline fee should be included in the management fee-vehicle fee.
Debit: management fee-vehicle fee
Loans: bank deposits
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of the period. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.
Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set in the "management expenses" account for subsidiary ledger accounting. There is no balance after the balance of "management expenses" at the end of the period is carried forward to the subject of "profit this year".
How to pay for the accounting entries of invention patents?
When an enterprise pays the patent fee for invention, the accounting entries are:
Borrow: intangible assets
Taxes payable-VAT payable (input tax)
Loans: bank deposits
When amortizing intangible assets on a monthly basis, the accounting entries are as follows:
Debit: management expenses-amortization of intangible assets (included in the corresponding account according to the use of intangible assets)
Loan: accumulated amortization
Cumulative amortization is used to amortize intangible assets, and the balance is generally registered with the lender. Cumulative amortization account is an asset account, which is used to calculate the amortization of intangible assets. It is listed in the assets of the balance sheet as a deduction of intangible assets. Cumulative amortization only belongs to the adjustment subject of intangible assets, and the registration direction is opposite to that of intangible assets.
What subjects are included in the car fuel and parking fees paid to the Patent Office?