The long term amortization of the financial statements is an item, and the long term amortization ex

When the rent is amortized for a long time, borrow: long-term amortized expenses Loan: other payables; Monthly amortization, borrowing: administrative expenses Credit: long-term amortized expenses; Rent actually paid, debit: other payables credit: bank deposits.

Therefore, the rent of 10,600 paid this month does not need to be included in the management fee, and the outstanding rent should be settled.

Strictly speaking, it is not rigorous because the management expenses are collected every month, which means that they belong to the current month, and the long-term amortization refers to the reasonable amortization of one-time payment expenses in installments during the benefit period, so it should not be all included in the management expenses. For example, if you rent 10,000 yuan a year, you should share the cost of 1,000 yuan per month.

When the rent is paid in advance, it should be borrowed: management expenses 1000 long-term amortized expenses 11000 credit: bank deposits 12000

Then in the next 11 months, make a monthly loan: 1000 management expenses and 1000 loans: long-term amortization expenses

If the rent of the employee's accommodation needs to be paid by the employee to the store at a later stage (assuming 1,200 yuan a year), it should be. Borrow: management expenses 900 that is, (12000-1200) 12 long-term amortized expenses 9900

Other receivables 1200

Credit: Bank deposit 12000

When wages are to be paid, they are recognized by debiting: employee remuneration payable: other receivables.

1. Obtain invoice payment.

Borrow: Expenses to be amortized.

Credit: cash or bank deposit.

1. Amortized in 12 months, 1 12 per month

Borrow: Administrative expenses.

Credit: Expenses to be amortized.

When paying: Borrow: 10,600 long-term amortized expenses

Credit: bank deposits, etc. 10600

Amortization: Debit: Administrative expenses - Amortization of long-term amortized expenses 10600 12 = Credit: Long-term amortized expenses:

Therefore, the 10,600 is included in the long-term amortized expense account according to your accounting convention, and then amortized monthly, of course, it can also be included in the management expenses in a lump sum.

If it reaches the intended usable status at the end of the month, it will be amortized from the next month. If the intended usable status is reached at the beginning of the month, it will be amortized from that month.

According to Article 13 of the Enterprise Income Tax Law, when calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term amortized expenses.

If it is amortized in accordance with the regulations, it is allowed to deduct:

1) Expenses for the reconstruction of fixed assets for which depreciation has been fully withdrawn;

2) Expenses for the renovation of leased fixed assets;

3) Expenditure on major repairs of fixed assets;

4) Other expenses that should be treated as long-term amortized expenses.

According to Article 70 of the Regulations for the Implementation of the Enterprise Income Tax Law, other expenses that should be treated as long-term amortized expenses mentioned in Article 13, Paragraph (4) of the Enterprise Income Tax Law shall be amortized in installments starting from the month following the month in which the expenditure is incurred, and the amortization period shall not be less than 3 years.

Extended Resources:

Enterprise Income Tax Law of the People's Republic of China

Chapter I: General Provisions

Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law.

This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises.

For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China.

For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China.

Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

Article 4 The enterprise income tax rate is 25 percent.

The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

Long-term amortized expenses shall be amortized in installments from the month following the month in which the expenditure is incurred, and the amortization period shall not be less than 3 years.

Refer to Article 70 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China: Other expenses that should be treated as long-term amortized expenses as mentioned in Article 13, Paragraph (4) of the Enterprise Income Tax Law shall be amortized in installments starting from the month following the month in which the expenditure is incurred, and the amortization period shall not be less than 3 years.

Summary. How to fill in the balance sheet of expenses to be amortized.

Expense to be amortized: Open the expense ledger for the accounting period to which you belong and query the debit balance at the end of the period.

Open Balance Sheet: Open the balance sheet for the same period, enter the fill page, and find other current asset items in the current asset list.

How to fill in the expenses to be amortized in the balance sheet 1Expense to be amortized: Open the expense ledger for the accounting period to which you belong and query the debit balance at the end of the period.

2.Open Balance Sheet: Open the balance sheet for the same period, enter the fill page, and find other current asset items in the current asset list.

3.Fill in the report: Fill in the closing balance of the expense account to be amortized in the closing balance column of other current asset items, and fill in the report:

Fill in the closing balance of the expense account to be amortized in the closing balance column of other current asset items, and complete the form.

Long-term amortized expenses refer to the expenses that have been incurred by the enterprise but have an amortization period of more than 1 year (excluding 1 year), including start-up expenses, improvement expenses of leased fixed assets, and major repair expenses of fixed assets with an amortization period of more than 1 year, ** issuance expenses, etc. Loan interest and rent, etc., which should be borne by the current period, shall not be treated as long-term amortized expenses. Main characteristics of long-term amortized expenses (1) Long-term amortized expenses are long-term assets; (2) Long-term amortized expenses are the expenses that have been incurred by the enterprise; (3) Long-term amortized expenses should benefit subsequent accounting periods.

Account Settings The "long-term amortized expenses" account is used to account for various expenses that have been incurred by the enterprise but have an amortization period of more than 1 year (excluding 1 year), including fixed asset repair expenses, improvement expenses of leased fixed assets, and other amortized expenses with an amortization period of more than 1 year. Under the "long-term amortized expenses" account, the enterprise should set up a detailed account according to the type of expense, carry out detailed accounting, and disclose its amortized value, amortization period and amortization method according to the expense items in the notes to the accounting statements. Basic Principles of Accounting for Long-term Amortized Expenses (1) The expenses incurred by an enterprise during the preparation period, except for the purchase and construction of fixed assets, should first be collected in the long-term amortized expenses, and shall be included in the profit or loss of the current period of production and operation after the enterprise starts production and operation.

2) The improvement expenses of leased fixed assets shall be amortized equally over the shorter period of the lease term and the expected useful life. (3) If the expenditure on major repairs of fixed assets is amortized, the actual expenses incurred for major repairs shall be amortized evenly during the interval between major repairs. (4) If the handling fee or commission paid by entrusting other units to issue ** minus the interest income during the freezing period of the issuance of ** is not enough to offset from the premium of the issuance **, or there is no premium, it shall be amortized evenly over a period of no more than 2 years as a long-term amortized expense and included in the management expenses.

5) Other long-term amortized expenses shall be amortized evenly over the benefit period. The above is the relevant knowledge for everyone, I believe that we have a general understanding through the above knowledge, if you still encounter any more complex legal issues, welcome to log on to the network for lawyer ** consultation.

Long-term amortized expenses are amortized in the current month. Long-term amortized expenses refer to the expenses that have been incurred by the enterprise and have an amortization period of more than one year (excluding one year), and the tax law stipulates that the long-term amortization expenses shall be amortized in installments from the month following the month in which the expenditure is incurred, and the amortization period shall not be less than 3 years.

Article 70 of the Regulations for the Implementation of the Enterprise Income Tax Law.

Other expenses that should be regarded as long-term amortized expenses as mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be amortized in installments from the month following the month in which Senzhao expenses are incurred, and the amortization period shall not be less than 3 years.

Article 73.

The cost calculation method of the inventory used or sold by the enterprise can be selected from the first-in-first-out method, the weighted average method, and the individual calculation and grinding method. Once the pricing method is selected, it cannot be changed at will.

Hello dear, although the amortized expenses are incurred in the current period, they still play a role in the subsequent periods, and they should not be included in the production costs of the current period and the circulation costs of poor products of Shangqiao, but should be apportioned by the subsequent periods to correctly calculate the production costs or commodity circulation costs of each period. It should be set in order to reflect the increase or decrease of the cost to be amortized"The cost to be amortized is excavated"Accounts, which are listed as current assets in the balance sheet. In addition, foreign economic cooperation enterprises are in"Expenses to be amortized"The actual cost of building temporary facilities, rotating materials in use, low-value consumables in use, and the installation, dismantling and auxiliary facilities of large machinery and equipment with a large amount of money and a long benefit period are also calculated.

Expenses to be amortized are shown in the assets column of the balance sheet, which is, of course, assets.

In the new accounting standard, the amortization account has been abolished.

Long-term amortized expenses are reflected in other long-term assets in the financial statements.