(1) When the linked vehicle is transferred to the company, debit the "fixed assets" account and credit the "other payables" account; When the vehicle depreciation is accrued every year, the "other payables" account is debited and the "accumulated depreciation" account is credited; When the vehicle concerned quits the company, it shall debit "other payables" and "accumulated depreciation" and credit "fixed assets"; When collecting management fees and collecting and remitting taxes such as road maintenance fees, vehicle insurance premiums and vehicle use tax, the accounting treatment is the same as above.

(2) In addition to accounting treatment according to the above accounting entries, the following information should be disclosed in the notes to the accounting statements at the end of the year: the model, original value, accumulated depreciation and net value of the main auxiliary vehicles; Insurance purchase and tax payment of auxiliary vehicles; The total amount of management fees charged for affiliated vehicles each year; Whether the above accounting treatment has been approved by the tax authorities, and so on.