Where to fill in the account page: three columns on the left and many columns on the right, fill in the credit; There is only one column on the left, and the multi-column account page on the right is filled in red. Generally fill in the first column before this month's total, that is, the last column of the subsidiary ledger.
At the end of each month, the account should be settled first, and the total loan amount should be settled, and then the current account balance should be carried forward. Expenses, income, taxes, etc. Current operating results must be carried forward for calculation. Management expenses are indirect expenses. At the end of the period, the amount of both borrowers and borrowers should be added to make a balance, and then the balance should be carried forward to this year's profit account. That is, carry forward first and then total this month.
Extended data:
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.
The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit "management fees" and credit "bank deposits"; Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable";
Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject; Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".
At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".
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