First of all, we need to understand the basic situation of the company, including the registered capital, business scope, business model, etc. Based on this information, we can determine the principles and methods of accounting. The following is the accounting treatment method for the charging pile business:
A very important part of revenue recognition in accounting is the recognition of payments made by customers. For the charging pile business, there are two main aspects of income**: one is the charging service fee sold to the end user;The second is the rental fee to the operator.
For the former, we usually use the method of advance payment for accounting. That is, after receiving the service fee paid by the user, the company will include it in the accounts receivable account, and then transfer it to the operating income account after the actual service is provided. This avoids double counting and improves the accuracy of financial information. At the same time, in order to reflect the transaction relationship between the company and the user, we also need to set up a memorable book under the accounts payable account to record the amount of advance receipts and the corresponding invoice number and other information for future reference.
For the latter, we generally settle in installments. That is, after signing the lease contract, the rent is collected according to a certain period (such as monthly) and credited to the relevant account. At the end of the lease period, if the equipment is not damaged and is eligible for surrender, the remaining lease fee is settled and deducted from the credit balance of the relevant account. If the equipment has a quality problem or cannot be surrendered, the difference in lease costs needs to be adjusted and the debit balance of the corresponding account in the balance sheet should be reduced accordingly. In addition, we need to pay attention to the depreciation of equipment and conduct amortization and impairment tests in a timely manner.
In addition to revenue recognition, cost accounting is also very important. The manufacturing cost of charging pile equipment is one of the important expenditure items. In order to better control costs, we can set up a special sub-account under the fixed assets account to manage the purchase, maintenance and renewal of charging pile equipment. At the same time, in order to accurately reflect the company's operating costs, we also need to make a reasonable allocation of related expenses.