What account should the capital verification fee be accrued in, and what detailed account should the

The capital verification fee is incurred during the preparation period of the company and is included in the long-term amortized expenses - start-up expenses.

Borrow: Long-term amortized expenses - start-up costs.

Credit: Cash. and other formal operating long-term amortized expenses are transferred to management expenses at one time.

Borrow: Administrative Expenses - Start-up Costs.

Credit: Long-term amortized expenses - start-up costs.

The tax law stipulates that start-up expenses shall be amortized over a period of not less than 5 years. Therefore, when paying taxes, it is necessary to increase and calculate the enterprise income tax.

1) The capital verification cost during the preparation period of the company is amortized into the management cost - start-up fee at one time.

2) If the capital is increased during the company's operation, the capital verification fee:

The first-level account is prescribed - administrative expenses.

Level 2 subjects can be set up and you can include them in your office expenses.

Or directly set a separate second-level subject for the audit consulting fee.

There are no specific regulations for Level 2 subjects.

The capital verification fee at the beginning of the company's establishment is credited"Start-up costs";The post-business verification fee will be credited"Management fees"There are subheadings.

The capital verification fee incurred during the preparation period of the company shall be included in the long-term amortized expenses.

The entries are as follows. Borrow: Long-term amortized expenses - start-up costs.

Credit: Bank deposits.

At the end of each year, the company makes the following entries at the end of each year

Borrow: Administrative Expenses - Start-up Costs.

Credit: Long-term amortized expenses - start-up costs.

If the initial one-time cost is large, it can be credited to the start-up cost and amortized in installments. If the amount is small, it will be charged directly to the management costs.

How to determine the account in the cost accounting? Accounting novices will learn as soon as they learn, and have exclusive experience.

Start-up costs are included and then amortized in one lump sum.

The expenses incurred during the preparation period are included in the long-term amortization expenses at one time, and after the formal operation, they are recorded in the management expenses at one time and then apportioned!!

Agree with that's it - Manager Level 4.

We just registered a company and that's the same

The capital verification cost during the preparation period of the company is amortized into the management expenses at one time--。

1. If it is the capital verification cost of the capital increase during the company's operation: the first-level subject is the prescribed - management fee.

2. The second-level subjects can be set by themselves, and you can include them in the office expenses, or directly set up a single second-level subject for Liang Yaokai's audit consulting fee. There are no specific regulations for Level 2 subjects.

When accountants carry out accounts such as capital verification fees, enterprises usually set up management expenses, bank deposits and other accounts for accounting, what should be done with relevant accounting entries?

1. If the enterprise is in the preparation period, the capital verification fee is incurred

Borrow: Administrative Expenses - Start-up Costs.

Tax Payable – VAT payable (input tax).

Credit: Bank deposits.

2. If the enterprise incurs the capital verification fee during the operation period:

Borrow: Management Fee - Capital Verification Fee.

Tax Payable – VAT payable (input tax).

Credit: Bank Deposits Cash on hand.

What is the start-up fee?

Start-up costs, also known as formation costs, mainly refer to the costs incurred to set up a joint-stock company, including legal fees, promoter fees, and the cost of obtaining a license. Companies debit these costs to an expense account called start-up fees and recognize them as expenses when they incur because it's difficult to determine when these expenses will benefit the company and how much they will benefit the company in the future.

What is the capital verification fee?

The capital verification fee refers to the fee charged by the accounting firm for the service of capital verification and issuance of capital verification report. Capital verification is to verify the capital or verify the capital of the enterprise, which is the verification of the authenticity and legitimacy of the paid-in capital and its related assets and liabilities of the audited entity by the certified public accountant entrusted by the certified public accountant in accordance with the law.

What is VAT due?

The value-added tax payable refers to the value-added tax payable by general taxpayers and small-scale taxpayers in the current period for the sale of goods or the provision of processing, repair and repair services. This item is filled in according to the difference between output tax and input tax.

The first-level subjects of the financial audit "capital verification fee" are prescribed: management expenses; There is no requirement for the setting of secondary detailed accounts, and the "audit fee" can be set according to the accounting needs of the unit.

1. The audit fee of the accounting firm shall be included in the account of "management expenses - audit fees".

2. The cost of trademark registration shall be included in the account of "Intangible Assets - Trademark". If the registration is not successful, the costs incurred are included in the "Administrative Expenses - Registration Fees or Other" account.

3. The cost of handling copyright shall be included in the account of "intangible assets - copyright". If the application is not successful, the expenses incurred will be included in the "Management Expenses - Others" account.

1. The accounting entries are as follows:

Debit: Management Expenses - Audit Fees.

Credit: Bank deposits or cash in hand.

2. Management expenses include company expenses, employee education expenses, business entertainment expenses, taxes, and technology. Transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up costs, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues, financial report audit fees, start-up expenses incurred during the preparation period, and other administrative expenses.

1) Management expenses are period expenses, which are included in the losses or profits of the current period in the current period.

2) Enterprises should account for the occurrence and carry-over of management expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

Extended information: How management fees are handled.

1. Direct payment of expenses, which belong to the main business of direct payment of expenses, include entertainment expenses, audit fees, litigation fees, etc.

Capital verification is the verification of capital or verification of enterprise capital, which refers to the verification of the authenticity and legitimacy of the paid-in capital (share capital) and related assets and liabilities of the audited entity entrusted by the certified public accountant in accordance with the law. The capital verification report is a legally binding document. Capital verification (verification of capital or verification of enterprise capital) and issuance of capital verification report are the statutory audit services of certified public accountants of accounting firms.