Company to pay the lease fee accounting for accounting in two cases (but there must be a formal invoice to be included in the cost).
If it occurs in the current year of the accounting year, it will be directly charged to the expense
Borrow: selling expenses or administrative expenses
Credit: bank deposits-** line
If it occurs in the accounting year of the current year is across the year, it will be directly charged to the expense of the current year, and across the year will be charged to the "long-term amortized expenses. "
Borrow: Selling or administrative expenses (current year)
Borrow: Long-term amortized expenses - leasing fees (across years)
Loan: Bank deposits - line **