The administrative department of the car refueling, included in the management costs, detailed subjects (two subjects) listed office expenses;

Accounting entries:

Borrow: management expenses-office expenses

Credit: Cash on hand

Entry table:

The car refueling in the sales department is included in the sales expenses, and the detailed subjects (secondary subjects) are listed in the oil expenses;

Accounting entries:

Debit: sales expenses-oil expenses

Credit: Cash on hand

Extended data:

Driving the company's car on a business trip, sales and use are not included. If the administrative leader of the factory department of the enterprise comes back to the nearby county town or the nearby county town on the day of daily driving, the vehicle use fee will be recorded as: management fee-company funds-vehicle use fee.

The vehicle use fee incurred by the highest authority of an enterprise, such as the board of directors and its members, when they return to the nearby county town or the nearby county town on the day of daily administrative functions, shall be recorded as: management fee-director's membership fee-vehicle use fee.

Accommodation fees and vehicle use fees incurred by the administrative leaders of the factory department of the enterprise for special business activities in other counties or provinces shall be recorded as: management fees-company funds-travel expenses.

The highest authority of the enterprise, such as the board of directors and its members, has special administrative functions to conduct business activities in other counties or provinces, and the accommodation fees and vehicle use fees incurred are recorded as: management fees-directors' membership fees-travel expenses.

Explain that in fact, this kind of expense entry is not separate and specific, and it has no impact on taxation. "3721" and "7321" are all the same. That is to say, the internal management problems of the company or the taxation personnel's accounts are detailed, and the accounting entries of management expenses are clear and specific to the taxation personnel and the board of directors.

Baidu Encyclopedia-Accounting Subject

Baidu Encyclopedia-A Complete Collection of Common Accounting Entries