The company reimbursement registration fee is an accounting entry, which is divided into the following situations according to the registration content:

1. The industrial and commercial registration before the company starts business shall be included in the start-up expenses.

Borrow: Long-term prepaid expenses-organization expenses Loan: bank deposit (or cash)

2. Re-registration of the company due to some changes after its opening shall be included in the management expenses.

Debit: management expenses-office expenses loan: bank deposit (or cash)

3. Trademarks or patents registered by companies should be included in intangible assets.

Borrow: intangible assets-trademark right (or patent right) loan: bank deposit (or cash)

4. The company opens a branch or investment subsidiary and registers it (the registration fee shall be borne by the company headquarters).

Debit: management expenses-office expenses loan: bank deposit (or cash)

5. The company opens a branch or investment subsidiary and registers it (the registration fee shall be borne by the branch or subsidiary).

Debit: other receivables -XXX branch (or XXX subsidiary) loan: bank deposit (or cash).

What is an accounting entry?

Accounting entry refers to the record of determining the name of the account involved in each economic business in advance, as well as the direction and amount of the account. Short for introduction. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries. Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.

Three elements

First, the accounting direction (debit or credit)

Second, the account name (account)

Third, the amount.

To sum up, it is an accounting entry for the company to reimburse the registration fee. When the relevant departments or staff are reimbursed, the accountant shall prepare a cash payment voucher. Payment is usually made to employee accounts by cheque, transfer and remittance. Payment can only be made after being approved by authorized personnel and audited by the finance department.