1. Enterprises obtain vat invoices specifically for greenhouses maintenance charges, recorded in the accounting records as:
Loan: management costs — maintenance of greenhouses
Taxable — vat due (inward)
Loans: bank deposits
2. The enterprise is a small-scale taxpayer who obtains an ordinary invoice for vat on maintenance costs, which is recorded in the following accounting entries:
Loan: management costs — maintenance of greenhouses
Loans: bank deposits
3. At the end of the period, when carrying forward profits for the current year, the accounting entry is as follows:
Lending: current year's profits
Lending: administrative costs — maintenance of greenhouses
The maintenance costs of the greenhouses are management costs incurred by the enterprise in its production operations and should be accounted for through the “management costs” line, which, if the enterprise obtains a specific vat invoice, relates to vat accounting through the “payable taxes - value added tax (value added tax)” line, which should be carried forward at the end of the period through the “profit for the current year”。
These are the answers to the accounting entries for the maintenance costs of the greenhouses. The details are available on the guangdong civil service examination network. In case of doubt, questions are welcome to be asked to the huatu education enterprise. ♪ click advisory ♪
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