What is the accounting standard for expenses, and what is the accounting standard for expenses

The criteria for recording expenses are:

1. Deduction of financial expenses - interest expenses.

The interest expenses incurred by taxpayers on loans from financial institutions during the period of production and operation shall be deducted according to the actual amount incurred; Interest expenses on loans borrowed from non-financial institutions are allowed to be deducted if they are not higher than the amount calculated according to the interest rate of the same type of loans of the financial institution for the same period.

2. Management expenses - deduction of taxable wages.

The regulations stipulate that reasonable wages and salaries of enterprises shall be deducted according to the facts, which means that the taxable wage system for domestic-funded enterprises, which has been in place for many years, has been abolished, and the burden on domestic-funded enterprises has been effectively reduced. However, the wages and salaries that are allowed to be deducted according to the facts must be "reasonable", and the wages and salaries that are obviously unreasonable will not be deducted. In the future, the State Administration of Taxation will clarify what is "reasonable" by formulating the Administrative Measures for Wage Deduction that is complementary to the Implementation Regulations.

3. In terms of management expenses - employee welfare expenses, trade union funds and employee education expenses.

The implementing regulations continue to maintain the previous deduction standard (withdrawal ratios are .5%), but the deduction amount is increased accordingly by adjusting the "total taxable salary" to "total wages and salaries". In terms of employee education expenses, in order to encourage enterprises to strengthen investment in employee education, the implementation regulations stipulate that, unless otherwise stipulated by the competent financial and taxation authorities, the part of employee education expenses incurred by enterprises that does not exceed the total wages and salaries shall be allowed to be deducted; The excess amount is allowed to be carried forward and deducted in subsequent tax years.

4. Management expenses - deduction of business entertainment expenses.

"Business entertainment expenses" refers to the social entertainment expenses incurred by taxpayers for the reasonable needs of production and business operations. The tax law stipulates that the business entertainment expenses incurred by the taxpayer in connection with the production and business operations shall be deducted within the following limits by the taxpayer provided by the taxpayer with the accurate records or documents: Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law further clarifies that the business entertainment expenses incurred by enterprises related to production and operation shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business income) of the current year, that is, the tax law adopts the method of "two-headed card".

On the one hand, only 60% of the business entertainment expenses incurred by enterprises are allowed to be disbursed, in order to distinguish the business entertainment and personal consumption in the business entertainment expenses, and to remove the personal consumption part of the business entertainment expenses by designing a unified ratio; On the other hand, the maximum deduction is limited to 5 of the sales (operating) income of the current year, which is used to prevent some enterprises from finding more meal invoices or even fake invoices to reverse the accounts in order not to increase the business entertainment expenses by 40%.

5. Management expenses - deduction of employee pension and unemployment insurance.

Employee pension** and unemployment insurance** are allowed to be deducted in the calculation of taxable income within the proportion and base amount approved by the provincial tax department.

Looking at the new Income Tax Ordinance comprehensively, the following are some of the proportional limits.

Article 40 The part of the employee welfare expenses incurred by an enterprise that does not exceed 14% of the total wages and salaries shall be allowed to be deducted.

Article 41 The part of the trade union funds allocated by an enterprise that does not exceed 2% of the total wages and salaries shall be allowed to be deducted.

Article 42 Except as otherwise provided by the competent financial and taxation authorities, the part of the employee education expenses incurred by the enterprise that does not exceed the total wages and salaries shall be allowed to be deducted; The excess amount is allowed to be carried forward and deducted in subsequent tax years.

Article 43 The business entertainment expenses incurred by the enterprise in connection with production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year.

Article 44 Unless otherwise stipulated by the competent financial and taxation authorities, the part of the eligible advertising expenses and business publicity expenses incurred by the enterprise shall not exceed 15% of the sales (business) income of the current year, and shall be allowed to be deducted; The excess amount is allowed to be carried forward and deducted in subsequent tax years.

Article 53 The part of the public welfare donation expenditure incurred by an enterprise that does not exceed 12% of the total annual profit shall be allowed to be deducted.

1. The business entertainment expenses incurred by the enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5/1000 of the sales revenue of the current year.

2. Welfare expenses are deducted before tax at 14% of the total salary.

3. The education expenses of employees shall be deducted before tax according to the total salary, and the excess part can be carried forward to the following years.

4. Advertising expenses are deducted before tax at 15% of operating income (sales revenue), and the excess can be carried forward to subsequent years.

5. Eligible donations will be deducted at 12% of the accounting profit.

6. All kinds of reserves (such as bad debt provisions) cannot be deducted before tax7 Trade union funds are deducted before tax at 2% of the total salary.

1. There is no provision for the proportion of entertainment expenses, as long as the bills are legal and the business processing process conforms to the company's regulations. The deduction standard mentioned in the tax law refers to the standard that can be deducted before tax when calculating the taxable income of an enterprise.

2. In addition to the deduction standards listed in Longquan 2007, the R&D expenses incurred by the enterprise can be deducted by 150% as long as they meet the requirements and are audited by the firm.

Summary. The expense accounting standard refers to a set of rules for determining and managing the movement of funds in an institution, business or individual account, and how it is settled by the relevant parties. These include time requirements for deposits and withdrawals, the rate of collection of fees, payment methods, and the conditions under which goods or services should be delivered.

In addition, customer confidentiality, risk handling, and compliance factors need to be taken into account.

Fee refers to the use of accounting standards refers to a set of rules for determining and managing the flow of funds in the accounts of institutions, enterprises or individuals, and how they are settled by the relevant parties. These include time requirements for deposits and withdrawals, the rate of collection of fees, payment methods, and the conditions under which goods or services should be delivered. In addition, customer confidentiality, risk handling, and compliance factors need to be taken into account.

Can you add, I don't quite understand it.

The accounting standard refers to a certain accounting standard that banks or financial institutions follow when collecting customer funds. Generally speaking, the accounting standards mainly include the following: 1. Accounting time; 2. Accounting conditions; 3. Accounting process and steps; 4. The clarity and credibility of the amount to be credited.

By following these standards, the legitimate rights and interests of customers can be effectively protected, and the deposit and withdrawal business of customers can be handled in a rational manner. Pants envy.

1. I can't. The recorded invoice must be current-year. The account establishment date is after receiving the business license, and the previous ones can only be processed by other methods, and cannot be included in the current year's expenses.

2. Included in the management expenses - decoration costs or repair costs, can not be capitalized. There are two reasons: 1) the plant is not your fixed asset; 2) The total amount of expenses does not meet the conditions for capitalization (accounting for more than 50% of fixed assets).

If the decoration cost is large, it can be included in the long-term amortized expenses and apportioned over the benefit period, but at least not less than 3 years stipulated by the tax law.

Specific entries. Borrowed when incurred: long-term amortized expenses - decoration costs.

Credit: cash on hand.

Bank deposits. and so on.

Borrow: management costs - decoration costs.

Credit: Long-term amortized expenses - renovation costs.

3. There is no dispute about the entry of the ticket, and if the invoice is actually occurring, you can write a statement of the situation, explaining what it is, how much money, and the reason why the invoice cannot be obtained, etc., as the basis for the accounting. However, when the income tax is settled, it shall be included in the amount of income tax payable and the income tax shall be paid.

Invoices can be included in the administrative expenses - start-up costs. If it is a decoration fee, the amount is larger and shall be handled according to Article 2.

All business income incurred with the bank is a corporate financing activity, and there is no problem in spending it in the financial expenses. As a period expense, there should be a concept, that is, all the amount incurred is debited, and the carry-forward amount is made on the credit side. The advantage of this is that you can see the accumulated amount at any time, and you can carry it forward directly from the balance of the party at any time.

In your second entry above, the amount of interest income is changed to the red letter on the debit side. So when you carry over at the end of the month. Borrow: the profit of the current year.

Credit: Financial Fee - Handling Fee 5 Yuan.

Interest yuan.

By default, the general financial software charges interest on the debit side.

That is, when making vouchers, bank deposits are borrowed, and account expenses are borrowed - interest income yuan.

It is automatically calculated at the end of the month.

If the manual is simpler, you sit unchanged below the following.

Borrow: Finance Expenses.

Credit: Profit for the year.

It is possible to enter the fee at one time. However, there are no costs to be amortized under the new standard, and start-up costs are accounted for in long-term amortized costs.

End of month**

Borrow: Finance Expenses.

Credit: Profit for the year.

Borrow: Finance Expenses.

Credit: Profit for the year.

Your first note is wrong, it should be the administrative fee

1. Settlement fee.

2. Bank account management fee.

3. Purchase fee of bank documents.

4. Loan interest expense.

5. Other financing fees charged by the bank (loan commitment fee, discount fee for the balance of bank bills and commercial bills) 6. Financial discounts borne (preferential expenses incurred due to early payment by customers) 7. Loan guarantee fees.

8. The fees charged by the bank for the provision and forgiveness (deposit certificates, settlement certificates, etc.) 9. Interest income from deposits.

10. Miscellaneous.

Fees, interest, account management fees, etc. incurred by the bank.