First, the asset class.
1 100 1 cash on hand
2 1002 bank deposit
10 122 1 other receivables
22 160 1 fixed assets
23 1602 accumulated depreciation
Two. debt
37 22 1 1 Payable to employees
38 222 1 Taxes payable
4 1 224 1 other payables
Third, the owner's equity category
45 300 1 paid-in capital
47 3 10 1 surplus reserve
48 3 103 Profit for this year
49 3 104 profit distribution
Verb (abbreviation of verb) profit and loss category
55 500 1 main business income
59 540 1 main business cost
6 1 5403 business tax and surcharges
63 5602 Management expenses
64 5603 Financial expenses
66 580 1 income tax expense
Collect property fees and heating fees.
Borrow: cash on hand, etc.
Loan: income from main business
Collect electricity charges
Borrow: cash on hand, etc.
Loan: other payables-electricity fee recovery
When paying the electricity bill
Borrow: other payables-electricity fee recovery
Credit: cash on hand/bank deposit.
Recover business tax
Borrow: business tax and surcharges
Loan: taxes payable-business tax/surcharge payable.