Problem 2: maintenance costs into what accounting account Repair costs should be recorded in the accounting account:
1, the management of the repair costs: management costs
2, the sales department of the repair costs: selling costs
3, the workshop department of the repair costs:
(1) is the workshop to use the fixed assets of the building building maintenance costs are included: Administrative expenses.
(2) is the workshop of machinery and equipment maintenance costs should be included in: manufacturing costs
Question 3: Repair costs should be recorded in what accounting account? If your company is an industrial enterprise, belonging to the production equipment or workshop maintenance, debit: manufacturing costs, credit: cash/low-value consumables, belonging to the administrative department has nothing to do with the production, debit: administrative expenses, credit: cash and so on. If the general office equipment maintenance of commercial enterprises, debit: administrative expenses, credit: cash, etc.
Question 4: What is the accounting account for maintenance costs Maintenance costs are what accounting account according to the maintenance costs of the department, divided into several cases
1. plant equipment maintenance costs into the administrative expenses - repair costs
2. workshop equipment is included in the manufacturing costs - repair costs
3. sales department is included in the cost of sales - repair costs
4. staff canteen is included in the administrative expenses - welfare costs
Question 5: equipment maintenance costs are included in what accounting now the new guidelines: the production workshop of the fixed assets of the day-to-day repairs and major repairs (do not meet the conditions of the capitalization, if the conditions are eligible for capitalization to be included in the value of the fixed assets to go, the same below) shall be be recognized in the current profit and loss (administrative expenses). Administration of the daily repair and overhaul of fixed assets are included in the administrative expenses, sales department of fixed assets are included in the cost of goods sold.
But in practice: the production department's repair costs are included in the manufacturing costs is also possible, the administrative department, the sales department are still respectively included in the management, sales costs.
Question 6: vehicle maintenance costs are included in what subjects management car, vehicle maintenance costs are included in the "administrative expenses - maintenance costs" subject
Sales department car, vehicle maintenance costs are included in the "cost of goods sold - maintenance fees
Vehicles used by the construction department, vehicle maintenance costs are included in the "construction in progress - maintenance costs"
Transportation units operating vehicles, vehicle maintenance costs are included in the "cost of doing business" account
Vehicles used by the transportation department, vehicle maintenance costs are included in the "main business costs
Question 7: What is the accounting account of goods maintenance fee in the cost of goods sold should be included in the cost of goods sold. The cost of sales account mainly accounting for the sale of goods and materials, the provision of services in the process of various costs, including insurance, packaging, exhibition and advertising costs, commodity maintenance costs (your title is mainly this), the expected loss of product quality assurance, transportation costs, handling costs, and other costs for the sale of the enterprise's goods and sales agencies dedicated to the salary of the employees, business expenses, depreciation and other operating expenses.
Question 8: The maintenance costs of the printer is included in the accounting what accounts generally should be recorded in administrative expenses.
If the printer is recorded as a fixed asset, it is required by the guidelines, the routine maintenance of fixed assets, regardless of the type of department, are recorded in administrative expenses.
If the printer is used as a low-value consumable, the maintenance costs can be determined according to the department, belonging to the production management department, recorded in the production costs, belonging to the sales department, recorded in the sales costs, belonging to the factory department, recorded in the administrative expenses.
Question 9: the new accounting standards vehicle maintenance costs into what accounts After the implementation of enterprise accounting standards, China's provisions on the accounting treatment of fixed asset repair costs have changed in two ways:
First, as a follow-up expenditure, does not meet the conditions for the recognition of fixed assets repair costs occur, a one-time charge to the current cost, and no longer use the withholding or amortization of the way to account for;
Secondly, because the repair costs are included in the administrative expenses or selling expenses of the period in which they occur, the cost of products produced or services provided by the enterprise no longer includes the cost of repair of fixed assets. One of the repair costs on fixed assets no longer used in advance or amortized accounting can make the accounting information more cautious, help prevent the manipulation of accounting information, but no longer consider the cost of repair of fixed assets and the enterprise product manufacturing or
The relevance of the provision of services, and all of them into the administrative expenses or selling expenses I think it is debatable.
First, the fixed asset repair costs are all included in the period of the cost of the problem
Fixed assets is the material and technical basis of production and operation of the enterprise, with a high unit value, the use of a long period of time, in order to maintain its good technical condition, in the process of its use will inevitably have to incur the cost of repair. Although the fixed assets used in various industries and enterprises in the existence of large differences, but the fixed asset repair costs in the occurrence of all at once into the period of the cost of the problem is not to be ignored.
Second, the fixed asset repair costs of accounting ideas
In order to calculate the cost of products produced by the enterprise or the cost of labor services provided, it is necessary to correctly classify the boundaries between the production costs and business management costs. Production costs are incurred to produce products or provide services, with a particular product production or service provision there is a link, should be included in the cost of products or services; business management costs and specific product production or service provision does not have a direct link to a certain accounting period is more closely linked, it should be directly as a period of costs and not included in the cost of products or services.
Question 10: equipment maintenance costs into what accounts Now the new guidelines: the production workshop of fixed assets of daily repairs and major repairs (do not meet the conditions of capitalization, if eligible for capitalization to be included in the value of fixed assets to go, the same below) should be included in the current profit and loss (administrative expenses) to go. Administration of the fixed assets of the daily repair and overhaul of administrative expenses, sales department of fixed assets are included in the cost of goods sold.
But in practice: the production department's repair costs are included in the manufacturing costs is also possible, the administrative department, the sales department is still respectively included in the management, sales costs.