What does the office expenses include?
Office expenses mainly include:
1, heating fee, heating fee, courier fee and office supplies fee (curtains, notebooks, books, pens and daily necessities);
2. Stationery of production and management departments;
3. Newspaper and magazine fees;
4. Fees for books and materials;
5. Posts and telecommunications fees (including postage, postage, telegraph fees, telephone charges, local telephone installation fees, and telephone line rentals other than dispatching communication lines, etc.). );
6. Bank settlement document fees, etc.
What accounting subjects do office expenses belong to?
Office expenses belong to management expenses. Office expenses refer to office expenses such as stationery, printing, posts and telecommunications, office supplies, newspapers and magazines consumed by the basic production workshop.
Office expenses reflect the cost of purchasing daily office supplies, books, newspapers and magazines and daily printing expenses. These expenses are normal consumption within the scope of management.
Can corporate office expenses be deducted from VAT?
Enterprise office expenses can be deducted. As long as the general taxpayer can obtain the special VAT invoice, it can be used for production and business deduction.
Items that cannot be deducted from the output tax are:
1, non-taxable items purchase goods or taxable services;
2. Purchase goods or taxable services of duty-free items;
3. Buying goods or taxable services for collective welfare or personal consumption;
4. Abnormal loss of purchased goods, etc.
Accounting entries for office expenses?
Borrow: management fee
Taxes payable-VAT payable (input tax)
Loan: bank deposit.
What do you mean by expenses?
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Management expenses belong to the period expenses and are included in the current profit and loss when incurred. Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". The management expenses incurred by the enterprise in the debit registration of this account, and the management expenses transferred to the "profit of this year" account at the end of the credit registration, have no balance after carry-over. This course carries out detailed accounting according to the expenditure items of management expenses.
What are the secondary detailed accounts of management expenses?
The second-level details of management expenses include: salary, employee welfare expenses, office expenses, travel expenses, depreciation expenses, rental expenses, repair expenses, transportation expenses, consulting expenses, insurance fees, legal fees, sewage charges, greening expenses, business entertainment expenses, trade union funds, employee education expenses, social insurance premiums, provident funds, amortization of low-value consumables, amortization of long-term deferred expenses, labor insurance premiums, and so on.