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首頁 » 會計知識 » 收系統(tǒng)使用費(技術(shù)咨詢服務(wù)費如何入賬,分錄怎樣)

收系統(tǒng)使用費(技術(shù)咨詢服務(wù)費如何入賬,分錄怎樣)

分類：會計知識 日期：2022-07-04 00:09 瀏覽：7 次

1.技術(shù)咨詢服務(wù)費如何入賬,分錄怎樣

企業(yè)管理費用是指企業(yè)行政管理部門為管理組織經(jīng)營活動而發(fā)生的各項費用。因此，技術(shù)支付的咨詢費、常年法律顧問費應(yīng)計入“管理費用”科目的“咨詢費”明細科目中。

會計可分錄如下：

借：管理費用-技術(shù)咨詢費

貸：銀行存款

擴展資料

1、管理費用屬于期間費用，在發(fā)生的當期就計入當期的損失或是利益。

2、企業(yè)應(yīng)通過“管理費用”科目，核算管理費用的發(fā)生和結(jié)轉(zhuǎn)情況。

3、科目借方登記企業(yè)發(fā)生的各項管理費用，貸方登記期末轉(zhuǎn)入“本年利潤”科目的管理費用，結(jié)轉(zhuǎn)后該科目應(yīng)無余額。該科目按管理費用的費用項目進行明細核算。

參考資料來源：百度百科-管理費用

購買系統(tǒng)使用費1年會計科目,車輛使用費會計科目,授權(quán)使用費會計科目

2.公司交的物業(yè)費做什么會計科目

公司交經(jīng)營場所的物業(yè)費，計入銷售費用會計科目公司交生產(chǎn)場所的物業(yè)費，計入制造費用會計科目公司交管理用的物業(yè)費，計入管理費用會計科目至于一級科目以下的明細科目，可以自行設(shè)定。單獨設(shè)置物業(yè)費子目的，可以直接計入。

物業(yè)費是物業(yè)產(chǎn)權(quán)人、使用人委托物業(yè)管理單位對居住小區(qū)內(nèi)的房屋公共建筑及其設(shè)備、公用設(shè)施、綠化、衛(wèi)生、交通、治安和環(huán)境等項目進行日常維護、修繕、整治及提供其他與居民生活相關(guān)的服務(wù)所收取的費用。物業(yè)費收費標準分為四級。

物業(yè)共用部位、共用設(shè)施設(shè)備的大修、中修和更新、改造費用，應(yīng)當通過專項維修資金予以列支，不得計入物業(yè)服務(wù)支出或者物業(yè)服務(wù)成本。

為進一步規(guī)范物業(yè)服務(wù)收費行為，提高物業(yè)服務(wù)收費透明度，維護業(yè)主和物業(yè)管理企業(yè)的合法權(quán)益，促進物業(yè)管理行業(yè)的健康發(fā)展，根據(jù)《中華人民共和國價格法》、《物業(yè)管理條例》和《關(guān)于商品和服務(wù)實行明碼標價的規(guī)定》，制定本規(guī)定。

收系統(tǒng)使用費會計科目

聲明:本網(wǎng)站尊重并保護知識產(chǎn)權(quán)，根據(jù)《信息網(wǎng)絡(luò)傳播權(quán)保護條例》，如果我們轉(zhuǎn)載的作品侵犯了您的權(quán)利,請在一個月內(nèi)通知我們，我們會及時刪除。
 蜀ICP備2020033479號-4  Copyright ? 2016  學習鳥. 頁面生成時間：2.723秒

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