他项权证费用入什么会计科目？

中文版：

在会计实务中，他项权证费用通常指的是与房地产交易相关的费用，例如房屋过户费、土地使用权转让费等。这些费用在会计处理中应当如何归类，是一个需要明确的问题。

根据会计准则和相关规定，他项权证费用一般应归类为“营业外支出”科目。这是因为这些费用不属于企业的日常经营活动成本，而是与房地产交易等特定事项相关的支出。将这些费用归类为营业外支出，可以更准确地反映企业的真实经营状况。

在具体会计处理上，当企业发生他项权证费用时，应当在“营业外支出”科目下设置相应的明细科目进行核算。例如，可以设置“房屋过户费”、“土地使用权转让费”等明细科目，以便更好地追踪和管理这些费用的发生和变化。

此外，需要注意的是，在处理他项权证费用时，企业应遵守相关的税收法规，确保费用的合法性和合规性。对于涉及税务方面的问题，建议咨询专业税务人员或相关机构，以避免可能产生的税务风险。

英文版：

What Accounting Category Should Other Rights Certificate Fees Be Classified Under?

In accounting practice, other rights certificate fees typically refer to expenses related to real estate transactions, such as property transfer fees and land use right transfer fees. Determining the appropriate accounting classification for these expenses is an important question.

According to accounting standards and relevant regulations, other rights certificate fees should generally be classified under the "non-operating expenses" account. This is because these expenses are not part of the daily operating costs of a business but are instead associated with specific items such as real estate transactions. Classifying these expenses as non-operating expenses provides a more accurate reflection of the true operating condition of the enterprise.

In terms of specific accounting treatment, when a business incurs other rights certificate fees, it should establish corresponding sub-accounts under the "non-operating expenses" account for accounting purposes. For example, sub-accounts such as "property transfer fees" and "land use right transfer fees" can be set up to better track and manage the occurrence and changes of these expenses.

It is also important to note that when dealing with other rights certificate fees, businesses should comply with relevant tax regulations to ensure the legality and compliance of the expenses. For tax-related issues, it is recommended to consult professional tax personnel or relevant agencies to avoid potential tax risks.