Accounting treatment of promotional slogans during the epidemic

1. During the epidemic, when an enterprise purchases epidemic slogans and obtains corresponding invoices:

Borrow: Management expenses

Taxes payable - should Pay value-added tax (input tax)

Debit: bank deposit (or cash account)

2. When the enterprise carries forward the current year's profits at the end of the period:

Debit : Profit for this year

Credit: Management expenses

When a company purchases propaganda slogans for the epidemic, it can be processed through the "management expenses" account and "taxes payable" and other accounts. Among them, the "management expenses" account is used to account for the management expenses incurred by the enterprise to organize and manage the production and operation of the enterprise; the "taxes payable" account is used to account for the various taxes and fees that the enterprise should pay in accordance with tax laws and other regulations, including value-added tax. , consumption tax, etc.