How much does the prepaid guarantee service cost?
Payment of letter of guarantee handling fee: when a bank opens a payment letter of guarantee business for its customers, it needs to charge a quarterly handling fee of 5/1000 per quarter, with a guiding price of 1/1000 per quarter, with a minimum of 500 yuan per quarter.
The minimum handling fee for performance guarantee and prepayment guarantee is 300 yuan, the minimum handling fee for bid ladle letter is 100 yuan, and the minimum handling fee for other kinds of guarantee is 100 yuan. For high-quality customers, after the examination and approval of the branch, the service fee can be reduced. So we can’t confirm the exact amount. Specific analysis of the specific situation.
The rate of the letter of guarantee has been issued and the amount of the letter of guarantee is charged on the basis, of which the fee for a single tender guarantee is 1000 yuan. The single fee for bank performance, advance payment, quality warranty and so on is 15000 yuan. The base number is generally 2-3% of the guaranteed amount, depending on the qualifications of the enterprise and the project.
Advance payment and performance guarantee can be handled directly to the bank, generally need to pay 100% deposit (except for high bank credit), and then submit the company’s basic information, financial statements, project information, etc., each bank to handle the fee is a little different, but the difference will not be too big. CCB costs the most.
The advance guarantee is generally 10%, but 10% can be agreed upon by both parties in accordance with the principle of voluntary equality, but not more than 10%.
The company moved to the new office area, decorated, bought nearly 50,000 lamps and lanterns, how to account for it?
1, together with other decoration expenses into the fixed assets, there is no need to list the lamps and lanterns separately.
2. The lamps and lanterns purchased can be included in the subject of “turnover materials”, and the detailed account can set up “low-value consumables”.
3, I would like to ask the company office decoration, by the company to purchase decoration materials, by the company to recruit temporary workers for decoration, can not be recorded, labor wages for labor expenses, so to get invoices, if you want to avoid tax, you can let workers go to the tax hall several times, apply for duty-free invoices do not reach the threshold.
4. If the decoration cost is not large, you can manage the cost directly. Borrow: management cost loan: bank deposit (or other subjects) if the decoration cost is relatively large, it can be included in the “long-term pending expenses”, and then be apportioned into the management expenses year by year.
5. Depending on the situation, if your company is just established, the decoration cost is relatively large (tens of thousands of yuan or more than one hundred thousand yuan according to the size of the company), which can be included in the long-term pending expenses and slowly amortized within three to five years. If the cost is relatively small, it can be directly included in the management expenses-start-up expenses, carried forward in the current period.
How to make accounts for a batch of street lamps
The accounting entry for the installation of street lamps is borrowed as follows: fixed assets-general buildings-ancillary works loans: cash in stock / bank deposits (or other subjects) (note that if the amount is large, it can be recorded separately, and the accounting entries shall be compared with the first two items.
Hello, landlord. I’m glad to explain for you if you don’t know the purpose of the street lamp purchased by your company. if it is bought by the production workshop for lighting, it will be included in the manufacturing cost. If it is bought by the administrative department for lighting, it will be included in the management expenses.
You can buy electric doors into a fixed asset loan: fixed assets-general buildings-electric door loans: bank deposits (or other subjects).
Borrowing: fixed assets-general buildings-ancillary project loans: cash in stock / bank deposits (or other subjects) Note: if the amount is large, it can be accounted for separately, and the accounting entry shall be compared with the preceding two items.
You mainly have to consider the issue of asset management and pre-tax cost. In my opinion, asset management is more important. It is suggested that it can be classified as a fixed asset because its value is very low and its impact on annual costs and profits is very small.
The enterprise buys and installs the street lamp in the factory area, the amount is 150000, how to account for it?
The street lamp of the factory area can be purchased into the ancillary project of the new factory building, by: fixed assets-general buildings-ancillary project loan: bank deposit (or other subjects) greening expenses can generally be included in the ancillary project, and if the amount is large, it can be accounted for separately. The accounting entry shall be compared with the preceding two items.
Turnover materials, like low-value consumables, play the role of labor means in the process of construction, and can be used many times and gradually transfer their value. These are similar to low-value consumables.
Therefore, the taxable service of the installation enterprise for installing street lamps, regardless of whether the materials are included or not, the installation fees obtained shall be subject to the construction business tax and the construction industry invoice shall be issued.
The mistake should be to borrow: fixed assets-computer loan: cash that is depreciation, not amortization loan: management expenses-office expenses loan: accumulated depreciation less than 1000 yuan directly into the cost loan: management expenses-office expenses loan: cash is fine.
The fixed assets that need to be installed add the cost of installation and commissioning on the basis of the accounting cost of no installation of fixed assets.
How can the design cost of atmosphere lamp be accounted for without invoice
1. For example, when it is detected that the guest in the car is a young woman, it automatically changes to light pink. For example, with the intensity of natural light outside the car, the light inside the car is automatically adjusted, for example, the combination of music and interior lighting, there are too many, for example, it is to introduce the concept of lamps in smart cars.
2. First of all, automobile changes must be put on record and changes may not be put on record. According to different needs, we can change different parts of the car. But there are also some parts that you can’t change anyway. The atmosphere lamp you’re talking about belongs to those who don’t have to make changes.
3. How long will it take to see the insurance? how long will it take to examine the car? if it takes a long time, the insurance and car examination fees should be added in proportion to the time.
4. Reissue receipt or invoice: you can communicate with the company providing atmosphere lamp design service and ask for a receipt or other supporting documents so that you can account for the fee.