Yes. Since the registered nature of the enterprise, it is not a non-profit organization institutions, these two can only be one, will not be both this and that. But hospitals have a special accounting system with accounting accounts. It can be found online.
Pre-existing expenses are through the owner's private account to go, debit: expenses, credit: other accounts payable accounts to go?
Yes. It can also only be charged to the other accounts payable account as a liability from the business to the owner.
The specific accounting entry is?
Transportation expenses, if they are incurred when materials are purchased, can be included in the cost of purchase; if they are incurred when equipment is purchased, they can be included in fixed assets; if they are expensed, they are included in administrative expenses. The new standard eliminates amortization and withholding costs, and start-up costs are recognized directly in profit or loss (administrative expenses, etc.) when they are incurred. If the start-up costs are large, they can be included in long-term amortized expenses and spread over the period of benefit, but the minimum should not be less than 3 years as stipulated in the tax law.
Trash charges,maintenance of washing machine faucets and electric lights are charged to administrative expenses.
Carpenter's wages and materials, pay for the gate and stairs and wages, water and electricity labor costs, exterior painting, scraping ceramic prepayment
These are the renovation of the right to be included in the "administrative expenses - maintenance costs". The new guidelines stipulate that the renovation costs are all included in the administrative expenses, and no longer differentiate between the beneficiary objects. If the amount is large, it can be treated the same way as start-up costs, which are included in long-term amortized expenses.
How to carry forward the cost, currently it is drugs and consumables, according to the number of sales and the number of consumables received to settle the cost can?
Hospitals can do this. If the medicine does not require further processing before it can be sold
Borrow: Cost of medical services
Credit: Inventory
If the medicine requires further processing before it can be sold, it will be transferred to the account of goods in process
Borrow: Goods in process
Credit: Inventory
After the processing, it is transferred to the cost of medical services.
The boss means no need to be so troublesome, revenue, costs, expenses incurred in the specific occurrence of that provide a clear OK, I understand is the running account of the enterprise?
You can refer to the hospital accounting system, somewhat similar to the business unit accounting system, the account processing is relatively simple.