Payment of pipeline fees accounting treatment
1, the company incurred pipeline fees, accounting entries are:
Borrow: administrative expenses - pipeline fees (according to the expenses belong to the department to be credited to the relevant accounts)
Taxes and charges payable - -VAT payable (input tax)
credit: bank deposits
2. Carry forward the pipeline desilting fee, the accounting entry is:
borrow: profit for the year
credit: administrative expenses - pipeline desilting fee
Administrative expenses include What are the line items?
Administrative expenses refer to the various expenses incurred by the administrative department of an enterprise for the purpose of organizing and managing production and business activities. The detailed accounts included are as follows:
Salary: refers to all kinds of salaries, bonuses, wage allowances, subsidies and other wage expenses of the employees of the enterprise administration.
Employee Welfare Expenses: refers to the employee welfare expenses based on 14% of the total wages of the employees of the management and the total wages of the employees of the welfare expenses.
Depreciation expense: refers to the depreciation expense charged on various fixed assets used by the management of the enterprise.
Office expenses: refers to the various office expenses incurred by the enterprise management.
Travel expenses: refers to the actual incurred car, boat, airplane, city transportation expenses, accommodation expenses, residence attendance subsidy, missed meal subsidy, driver's allowance and unit-approved travel package expenses, etc. for employees of the enterprise management department on business trips.
Transportation expenses: refers to the transportation expenses of internal and external transportation vehicles used by the management of the enterprise and the rental costs of rented transportation vehicles, bridge tolls, road maintenance costs, in-town transportation costs, as well as the costs incurred by transportation vehicles used by the enterprise's employees to commute to and from work, and the costs of the travel passes handled by the employees for the purpose of commuting to and from work.
Insurance premiums: the insurance costs payable for the insurance of buildings, equipment and other assets used by the management of the enterprise to the insurance organization.
Lease fee: refers to the rent paid by the enterprise management department for leasing all kinds of assets for management purposes by means of operating lease, including the lease fee for office premises, the lease fee for living premises and so on. Excluding the leasing fees of financial leasing fixed assets.
Repair costs: refers to the labor and material costs incurred for the repair of buildings and daily office supplies used by the enterprise management department.
Consulting fees: refers to the business needs of the enterprise to the relevant consulting organizations for production technology consulting and business management consulting fees paid or paid to the enterprise economic consultants, legal advisers, technical consultants and other costs incurred.
Litigation costs: refers to the costs paid by the enterprise to sue or respond to the court.
Sewage charges: refers to the sewage charges paid by the enterprise according to the regulations of the environmental protection department, as well as the sewage charges added for over-standard sewage discharge.
Greening Fee: refers to the sporadic costs incurred by enterprises for greening their production and business premises. It does not include the supporting greening costs included in the capital budget.
Business hospitality: refers to the expenses paid by the enterprise for entertaining guests due to the reasonable needs of business operation, etc.
Labor Union Funds: refers to the special funds withdrawn and allocated to the labor union at the rate of 2% of the total wages of the employees of the enterprise and used exclusively for the activities of the labor union.
Comprehensive Social Insurance Premiums: refers to the basic comprehensive social insurance funds withdrawn for the employees of an enterprise in accordance with the state regulations, including the comprehensive pension insurance, medical insurance, unemployment insurance, and industrial injury insurance.
Land use fee: refers to the land use fee paid by the enterprise according to the regulations.
Water and electricity fees: the water and electricity fees consumed by the management of the enterprise.
Heating expenses: the heating expenses incurred by the management of the enterprise.