The accounting treatment of deed tax and overhaul fund expenses for the purchase of office buildings by the company is generally carried out through fixed assets, other receivables and other subjects. How to write specific accounting entries?

accounting entries of deed tax and overhaul fund fee for the office building purchased by the company

1. If it is paid together with the house payment, it should be capitalized and included in the original value:

Borrow: fixed assets

Loan: bank deposit

2. If it is paid after the house purchase:

Borrow: management fee

Loan: bank deposit

3. Transfer expenses when using

Borrow: other receivables-Housing Authority Maintenance Fund

Loan: bank deposit

Borrow: management fees-maintenance fees

Loan: other receivables-Housing Authority Maintenance Fund

What are other receivables?

other receivables refer to all kinds of receivables and temporary payments except notes receivable, accounts receivable, prepayments, dividends receivable and interest receivable. It mainly includes all kinds of indemnities and fines receivable, such as indemnities collected from relevant insurance companies due to unexpected losses of enterprise property; Rent receivable for rental packages; All kinds of advance payments that should be collected from employees, such as utilities paid for employees and medical expenses that should be borne by employees; Deposit a deposit, such as a deposit paid by renting a package; Other receivables and temporary payments.

what is a bank deposit?

in order to account for and reflect the various deposits deposited by enterprises in banks or other financial institutions, the enterprise accounting system stipulates that the subject of

bank deposits

should be set up, in which the debit reflects the increase of enterprise deposits, the credit reflects the decrease of enterprise deposits, and the debit balance at the end of the period reflects the balance of enterprise deposits.