Answer:
Answer:
Borrow: administrative expenses
Credit: bank deposits, etc.
Second, the "Accounting Standard for Enterprises No. 4 - Fixed Assets" (Ministry of Finance, Finance and Accounting [2006] No. 3), Article VI, zd and the fixed assets. Subsequent expenditures related to fixed assets shall be recognized exclusively in the cost of fixed assets if they meet the recognition conditions set forth in Article 4 of this standard; if they do not meet the recognition conditions set forth in Article 4 of this standard, they shall be recognized in profit or loss when incurred.
three, fixed assets repair, is to maintain fixed assets in normal operating conditions, such as adding lubricants, cleaning machines, replacement of small parts, painting, etc.. Fixed asset repair will not increase the economic benefits of the asset, and will not improve the efficiency of the asset, the cost of which is charged to current expenses when incurred.
Administrative expenses
Corporate expenses, employee education expenses, business hospitality, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation costs, amortization of start-up costs, contributions to the higher management, labor insurance premiums, unemployment insurance premiums, board of directors' dues, financial report auditing fees, start-up costs incurred during the preparatory period, and other administrative expenses.
Corporate expenses
Headquarter management salaries, employee benefits, travel, office expenses, board of directors' dues, depreciation, repairs, material consumption, amortization of low-value consumables, and other corporate expenses;
Labor insurance premiums
Represents the pension of the retired employees, the price of the subsidies, medical expenses (including the participation of retirees in the medical insurance fund), the cost of relocation, the employee's pension, the price of subsidies, medical expenses, the cost of the retired employees to participate in the medical insurance fund.
The labor insurance premiums
refers to the pension of retired workers, price subsidies, medical expenses (including retired workers' participation in the medical insurance fund), foreign settlements, employees' severance pay, funeral subsidies for the death of employees, pension payments, and all funds paid to retired cadres in accordance with regulations, as well as the implementation of the Social Coordination Fund;
Secondary insurance premiums refers to the contribution made by the enterprise in accordance with the state regulations of the security fund for the secondary insurance;
Board of Directors' Contributions
This refers to the expenses of the enterprise's supreme power body and its members for the purpose of carrying out their functions, including travel, meetings, etc.
Other expenses
The original tax law (repealed on January 1, 2008) stipulates that: business hospitality expenses incurred by an enterprise that are directly related to production and operation, and for which the taxpayer can provide true and effective vouchers or information, shall be allowed to be charged as an expense within the following limits, and the portion that exceeds the standard amount shall not be deducted before the tax: for annual net sales (business) income of 15 million yuan or less, it shall not exceed the amount of sales (business) income of 15 million yuan or less. Shall not exceed 5 per cent of net sales (business); annual net sales (business) more than 15 million yuan, shall not exceed 3 per cent of the part of the net sales.
The current tax law: the implementation of the regulations in Article 43 clearly stipulates that enterprises incurred in production and business activities related to business hospitality expenses, in accordance with the amount of 60% deduction, but the maximum shall not exceed the year's sales (operating) income of 5 per cent. Sales (business) income, including the main business income and other business income.
If the repair of large equipment (such as fixed assets), that is, the follow-up expenditure on fixed assets, the need to meet the capitalization, according to its accounting treatment of expense. If the repair costs meet the capitalization requirements, they should be included in the cost of the fixed assets, while the book value of the replaced part is deducted. If the repair costs do not meet the capitalization requirements, they should be expensed, depending on the circumstances of the current administrative expenses or selling expenses when incurred. The above is the production workshop equipment repair costs accounting entry of the whole content, if you still have questions you can continue to consult our Q&A teacher.