How to invoice the sublease office?
Generally speaking, after subletting the office, you should go to the local tax bureau to issue a house lease invoice according to the signed lease agreement.
If the rented office is sublet, the decoration fee should be treated according to the size of the amount. When the decoration amount is small, the lessee can charge it to the current expenses at one time; When the decoration amount is large, it will be included in the prepaid expenses accounting and amortized by stages. However, the amortization period cannot exceed one year, and it can also be shared equally during the lease period according to the amount.
If it is a newly opened enterprise, the expenses during the opening period can be included in the start-up expenses at one time after the opening. Amortize within five years. Make the following accounting entries:
Borrow: organization expenses
Loans: bank deposits/other payables
Or included in the "long-term prepaid expenses" account:
Borrow: Long-term deferred expenses
Loans: bank deposits/other payables
Then amortize on schedule.
Borrow: management fee:
Loan: Long-term deferred expenses
Accounting entry of office rental fee
1, pay rent
Generally paid quarterly or annually.
Borrow: Long-term prepaid expenses-rent
Credit: cash on hand/bank deposit.
2. Amortization on schedule
When amortized monthly:
Borrow: management fee-rent
Loan: Long-term prepaid expenses-rent