(1) If the decoration amount is not large, it will be directly included in the management expenses or operating expenses.
(2) If the decoration amount is large, it will be included in the subject of "long-term deferred expenses-decoration expenses", and then it will be amortized according to the lease term or the 3-year period stipulated in the tax law.
2. How to record other daily office expenses, telephone bills and office supplies?
(1) all included in the "management expenses" subject.
(2) The secondary detailed subjects can be set by themselves, and there is no requirement.
3. There are no invoices for many materials bought in the store. The boss said that after the project is completed, it will be unified to the tax office. How can I record it now?
(1) first enter an account according to the receipt or expenditure document.
Debit: advance payment
Credit: cash, etc.
(2) After obtaining the invoice
Borrow: Long-term prepaid expenses-decoration expenses
Credit: advance payment
4. There is only a receipt, and the invoice will be given at the checkout. How to book it when it is put into storage is decoration materials.
(1) first enter an account according to the receipt document.
Debit: advance payment
Credit: cash, etc.
(2) After obtaining the invoice
Borrow: Long-term prepaid expenses-decoration expenses
Credit: advance payment
5. Should the fixed assets be depreciated before the preparation period?
(1) The fixed assets will be withdrawn next month.
(2) Accounting entries
Borrow: management expenses-organization expenses (depreciation expenses)
Credit: accumulated depreciation
6. Temporary workers are hired by ourselves. Can the salary be included in the renovation effort?
Sure. Prepare the payroll and enter it in the account.