1, which cannot be deducted from personal account. You should deduct it from your company account or voluntarily remit it to them in the name of the company. Even if an individual is a legal person and a company is two different subjects, he doesn't pay any fees, so he can only pay the fees himself.

2. Ask the collection bank first, ask for a repayment receipt or a collection confirmation receipt, affix a banking seal, and tell them that you are a company loan car, not a personal loan. The receipt must indicate the principal and interest respectively.

2. After receiving the receipt, it will be used as the original voucher for repayment and attached to the accounting voucher.

3. Accounting treatment: Because it is a corporate loan, the interest on loan repayment is charged as operating expenses and can be deducted from income tax. The principal is used to repay the loan. Assuming that the principal is repaid 1000 and the interest is 100, the accounting entry is

Debit: management fee 100

Borrow: Long-term loan 1000

Loan: bank deposit? 1 100

The company borrows money to buy a car, and the down payment is paid by the legal person's personal account. Fixed assets and loans; Other payables-legal representative's long-term payables

Loans are also deducted and borrowed from the company account; Accounts payable and loans; Other payables-legal representative

Expand:

When deducting money (principal+interest) from the company bank card,

Borrow: Long-term loan (or long-term payable)

Debit: financial expenses-interest expenses

Loan: other payables-XXX legal person (principal+interest)

When the company bank card is returned for deduction,

Debit: other payables-XXX legal person (principal+interest)

Loan: bank deposit (or cash)

Q: After the purchase tax is added, the depreciation period of these cars with a total price of 265,000 yuan is limited to five years, and the residual value rate is 3%. Is it reasonable?

A:

First of all, according to the tax law, the automobile depreciation period is 4 years.

Article 60 of the Income Tax Law: Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating the depreciation of fixed assets is as follows:

Houses and buildings, 20 years; ?

(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;

(3) Appliances, tools and furniture. 5 years related to production and business activities; ?

(4) Four years for vehicles other than airplanes, trains and ships; ?

(5) Three years for electronic equipment. ?

Second, the residual rate is 5%.