Daily maintenance costs of production equipment should be charged to administrative expenses.
The daily maintenance cost of workshop equipment should be charged to "Administrative Expenses", the accounting entry.
Borrow: administrative expenses credit: bank deposits.
"Business Accounting Standard No. 4 - Fixed Assets" (Ministry of Finance, Finance and Accounting [2006] No. 3) Article 6 Subsequent expenditures related to fixed assets, in line with the recognition conditions set out in Article 4 of the standard, should be included in the cost of fixed assets; do not meet the recognition conditions set out in Article 4 of the standard, should be recognized as current profit or loss when incurred. shall be recognized as current profit or loss when incurred.
Normal circumstances, this should be included in the manufacturing costs but according to the "Accounting Standards Appendix - Accounting and Main Accounts" on the administrative expenses account, clearly written.
Enterprise production workshops (departments) and and administrative departments incurred in the repair costs of fixed assets and other subsequent expenditures, also accounted for in this account
Production equipment daily maintenance accounting entries for the Accounting Academy, the production workshop machines and equipment need to be maintained on a regular basis, but also unexpected repairs, because the failure is not waiting for someone, which is different from the depreciation of fixed assets.
Administrative expenses:
1, wages: all line management salaries, bonuses and wages of temporary workers, including overtime and duty pay.
2. Employee Welfare Expenses: Welfare expenses for the logistic department, medical checkups, all medical expenses, employee benefits paid on holidays, subsidies for employees in difficulty, and cool money.
3, business hospitality: all hospitality purposes of expenditure, including cigarettes, alcohol, meals, shopping gifts and other forms of hospitality bills.
4, postage: all fixed and cell phones, network costs, letters and courier costs.
5, travel expenses: all administrative departments and logistics department personnel on business trips and field trips and subsidies, taxi and other costs.
6. Board of Directors' fees: allowances for board members, conference fees, and travel expenses incurred for meetings.
7, office expenses: the purchase of small office supplies, printing, copying, books and newspapers, transportation costs, the purchase of hard disk, CD-ROM, floppy disk and other computer supplies, as well as sockets and other parts of the maintenance, including office supplies from the warehouse.
8, car fees: administrative personnel car costs, including maintenance, refueling, tolls, and all other maintenance costs.
9, amortization of low-value consumables, amortization of intangible assets, start-up costs: amortization of low-value consumables used for management, intangible assets, start-up costs, deferred assets amortization carry-over accounts.