Received: borrow-cash
Loans-other payables
Just return it and make the opposite accounting entry.
Hotel deposit income is how to handle the room deposit paid by the guests. If you use the hotel management system, all these problems are set by the system. If you don't use the system and do the accounts manually, the accounting entries should be like this:
When you check in, you will receive a deposit:
Debit: cash/bank deposit 1000
Credit: accounts receivable-customer account 1000
When revenue is recognized:
Debit: Accounts Receivable-Customer Account 200
Credit: Operating income-Room 200 When checking out: Debit: Accounts receivable-Guest account 800.
Credit: cash/bank deposit 800
The original voucher is accounted for with the deposit slip returned by the guest.
Excuse me, the hotel deposit income is the room deposit paid by the guests. How to handle the account and collect the deposit when checking in?
Debit: cash/bank deposit 1000
Credit: accounts receivable-customer account 1000
When revenue is recognized:
Debit: Accounts Receivable-Customer Account 200
Credit: Operating income-Room 200 When checking out: Debit: Accounts receivable-Guest account 800.
Credit: cash/bank deposit 800
The original voucher is accounted for with the deposit slip returned by the guest.
Export enterprises collect the deposit of foreign packaging materials, but they still need to refund the deposit in the future. How to handle the collection and payment of foreign exchange and accounting? In fact, this part of the money can be smuggled, so foreign customers can directly make private accounts for you, and should not go to public accounts, unless they go to RMB, they can go to current accounts.
It is not for sale, so your foreign exchange cannot be written off.
How to deal with the account of the export tax rebate of production enterprises is a difficult point in accounting practice. At present, the value-added tax of self-produced goods exported by production enterprises in China is subject to the management method of "exemption, credit and refund". In tax law, there are three steps to deal with the method of "exemption, credit and refund":
First, the tax payable in the current period = the output tax of goods sold in the current period-(current input tax-current tax exemption and refund shall not be exempted and deducted)-current tax allowance;
Second, the amount of tax exemption and refund = FOB of export goods × RMB quotation of foreign exchange × tax refund rate of export goods;
Third, current tax exemption = current tax exemption and refund-current tax refund.
In accounting, there are three ways to deal with the accounts with the policy of "exemption, credit and refund".
First, the tax payable is positive, that is, value-added tax should still be paid after tax exemption, and tax exemption = tax refund exemption, that is, there is no tax refund (because there is no tax credit left). At this point, the accounting treatment is as follows:
Borrow: Taxes payable-VAT payable (transferred out of unpaid VAT)
Loan: tax payable-unpaid value-added tax
Borrow: Taxes payable-Value-added tax payable (export is deducted from the taxable amount of domestic products)
Loan: Taxes payable-VAT payable (export tax rebate)
Second, the tax payable is negative, that is, there is a tax allowance at the end of the period, and no accounting entries are made for the input tax that has not been fully offset; When the tax allowance is greater than the "exemption, credit and refund" tax amount, all tax refunds can be made, and the tax allowance is 0. At this point, the accounting treatment is as follows:
Borrow: Subsidies receivable
Loan: Taxes payable-VAT payable (export tax rebate)
How does the hotel handle the accounts when it receives the deposit from the passengers? 1, the hotel received the deposit of the passenger's account processing is:
Borrow: cash
Loan: other payables-deposit
2. Other accounts payable account for the funds payable and temporarily received by enterprises from other units or individuals, such as the rent payable for rented fixed assets and packaging materials, the funds paid by deposits received, payable and temporarily received by subordinate units and individuals, and the owners and property management households in the jurisdiction to decorate deposits received; Pensions payable to employees as a whole, as well as funds receivable temporarily paid to superior units and subordinate units.
Standard practice: all cash receipts, whether deposit or checkout, should be recorded and turned over to the finance department. When checking out, enter "PAID OUT" to return the balance to the guests. The CASHier subtracts PAID OUT from CASH (including deposit) according to each shift, which is equal to the money to be invested in finance. If PAID OUT is greater than cash, it will be collected from finance the next day.
However, in most small hotels, the deposit is handled by clamping it together with the deposit slip, and part of it is used to settle the room account when checking out, and the rest is returned to the guests. There are many loopholes in this way. If the guest does not check out at the front desk, the front desk will accumulate a lot of cash that has not been returned to the guest, and the financial department is completely unaware of this money, because the financial department only knows the book money.
Accounting treatment of negotiable instruments The essence of negotiable instruments is still short-term financing, and you still have to take the risk of not receiving the foreign exchange, which is different from Forfaiting, so the accounts receivable should still be hung there. The entries are as follows:
1. When negotiating
Borrow bank deposits
Short-term loan-l/c bill
2. When collecting foreign exchange
Borrow bank deposits
Loan accounts receivable
3. When returning the bank bill
Borrow short-term loans
financial expenses
Lend bank deposits
The charge for negotiation is interest, which should be included in the financial expenses.
The use of accounting subjects is flexible, as long as you can clearly and correctly reflect the essence of business, you don't have to stick to a certain subject. The above entries are personal opinions for your reference.
I used to collect the employee deposit, but now I have to refund the deposit. Should the receipt and the original voucher of the deposit refund be attached to the accounting voucher of the deposit refund? It is not a special receipt of the tax bureau, and it can be recorded according to accounting standards. However, when the enterprise income tax is liquidated at the end of the year, it must be excluded from the expenses, because the expenses without formal invoices cannot be charged before tax. fault