Bookkeeping is a big deal for many enterprises, as each expenditure may involve different categories and planning can be very complicated. How to keep track of the sewage treatment equipment in industrial enterprises?
Industrial enterprise sewage treatment equipment is recognized as fixed assets based on the purchased sewage treatment equipment, and is accounted for monthly depreciation and amortization. If it is a sewage treatment fee, it generally needs to be accounted for based on the address/department where it occurred, and the water fee caused by production cannot be directly defined. It is proposed to record it in the management method expense account for calculation. Financial accounting can handle the following situations: if it is sewage treatment that occurs on the production line: debit: product cost - sewage treatment fee; Loan: Deposit 2. Sewage treatment expenses incurred by the unit management unit (daily life): Debit: Period expenses - Sewage treatment fees; Loan: Deposit 3. If it is sewage treatment expenses incurred by employees in the daily life of the unit: Debit: Period expenses - sewage treatment fees; Loan: Deposit.
The sewage treatment fee is recorded as a period expense - subject calculation of sewage treatment fee. The increase in costs is recorded in the debit and credit calculation, while it also leads to a decrease in current assets and a decrease in assets is recorded in the debit and credit calculation. In the case of payment for sewage treatment fees, the accounting treatment is as follows: debit: period fee - sewage treatment fee, credit: deposit and other courses. In general, sewage treatment fees are included in the water and electricity bills. Water and electricity fees include basic water and electricity fees, additional fees for large cities, water resource fees, sewage treatment fees, stock funds for the South to North Water Diversion Project, water plant construction fees, and provincial key fees.
Wastewater treatment belongs to product cost, therefore it belongs to the production cost account and can also be selected as a secondary catalog based on the specific enterprise. The accounting treatment is as follows, debit: product cost. Loan: Deposit. The financial accounting for sewage treatment fees is recorded for the following reasons: 1. Workshop sewage treatment. Debit: Product cost. Loan: Deposit. 2. Management methods (daily life) sewage treatment. Debit: Period expenses. Loan: Deposit. 3. Daily sewage treatment. Debit: Management expenses. Note: If the water cost caused by production cannot be directly defined, it can be included in the management method cost account.
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