How are administrative and financial expenses included in the balance sheet?

In fact, I didn't understand the landlord's question too much, so it was better to express it comprehensively.

1. If the landlord asks about the start-up fee, see here. Start-up expenses refer to the expenses incurred by an enterprise during the period from the date of approval of the establishment of the enterprise to the date of commencement of production and operation (including trial production and trial operation) (i.e., the preparatory period). It includes salaries, office expenses, training expenses, travel expenses, printing costs, registration fees, exchange gains and losses and interest expenses excluding the acquisition and construction costs of fixed assets and intangible assets.

Financial treatment: The start-up fee is amortized in a lump sum from the date of operation and included in the management expenses.

Tax treatment: Amortization (income tax) on a monthly basis over five years from the date of commencement of business.

Here there is a deductible temporary difference and the deferred tax asset is recognized.

Second, if the landlord asks about the statement of ordinary period expenses, see here.

Selling expenses, administrative expenses, and financial expenses are included in the income statement as a deduction for the profit of the year, and the net profit in the income statement is carried forward to the retained earnings of the balance sheet.

The amount equivalent to the management expenses and financial expenses is finally carried forward to the retained earnings of the balance sheet. The effect of such expenses on the balance sheet is a decrease in assets, a decrease in equity in liabilities, or an increase in equity in liabilities and a decrease in equity in liabilities.

If you don't understand the above, learn accounting practices.

Administrative and financial expenses are not balance sheet items and cannot be included.

Why is the balance sheet also balanced? This is because the management expenses and finance expenses will be reflected in the balance sheet after they are transferred to the profit of the current year at the end of the month.

Therefore, at the end of the month, the profit and loss account should be carried forward to the profit of the current year. (including administrative and financial costs).

Period expenses are reflected in the balance sheet through undistributed profits, which are first included in the current year's profits, and then carried forward to the undistributed profits at the end of the period.

The period expenses themselves are not reflected in the balance sheet, but in the income statement.

At the end of the period, you want to carry forward the 'Administrative expenses' account to 'Profit this year'

Borrow: Profit for the current year.

Credit: Administrative expenses.

On the balance sheet, the total of 'profit for the year' and 'profit distribution' and the closing balance is reflected in the column 'Undistributed profit', so the administrative expenses are reflected in the column 'Undistributed profit' on the balance sheet.

is not reflected.

First of all, financial expenses belong to period expenses, and the period expenses themselves are not reflected in the balance sheet, but in the income statement.

embodied in the . Period expenses are recorded on the balance sheet through undistributed profits.

Reflected, it will be included in the profit of the current year first, and then the undistributed profit will be carried forward at the end of the period. Financial expenses refer to the expenses incurred by enterprises in order to raise funds required for production and operation. It includes interest expenses (minus interest income) incurred during the production and operation of enterprises, exchange gains and losses (some enterprises such as commodity circulation enterprises and insurance companies are separately accounted for and are not included in financial expenses), handling fees of financial institutions, and cash discounts incurred by enterprises.

or cash discounts received, etc. Specific items include: net interest expense (the difference between interest expense and interest income), net exchange loss (the difference between exchange loss and foreign exchange gain), handling fees of financial institutions, and other expenses incurred in raising production and operation funds.

The principle of balance sheet filling is based on the balance of the G/L account. For example, "Tradable financial assets.

Items such as "short-term loans", "notes payable" and "employee remuneration payable" are directly filled in according to the balances of the general ledger accounts of "trading financial assets", "short-term loans", "notes payable" and "employee remuneration payable"; Some items are based on the closing balances of several G/L accounts. For example, the item of "Monetary Funds" needs to be based on "Cash on Hand", "Bank Deposits", and "Other Monetary Funds".

The total of the closing balances of the three G/L accounts is entered. Fill in the column based on the balance of the sub-ledger account. For example, the "Accounts Payable" item needs to be calculated and filled in according to the closing credit balance of the relevant detailed accounts to which the "Accounts Payable" and "Accounts Prepaid" accounts belong.

The items need to be calculated and filled in according to the closing debit balance of the relevant detailed accounts to which the "Accounts Receivable" and "Accounts Receivable" accounts belong.

Finance expenses mainly include interest expenses, foreign exchange gains and losses, related handling fees, cash discounts and other financial expenses. Among them, the exchange gains and losses also include unrealized exchange gains and losses and realized exchange gains and losses.

Expense reimbursement is cash or bank deposit expenses, and management expenses are entered in the income statement.

Management expenses are the first-level accounts of the accounting account, which are not reflected in the balance sheet, but appear as the most profitable deduction item in the income statement, and are carried forward to the current year's profit at the end of the month or year, and transferred to the undistributed profit; Therefore, the administrative expenses are reflected in the balance sheet, that is, in the undistributed profit account.

The balance sheet is an important financial statement in accounting, and its most important function is to show the operating conditions of the enterprise.

In terms of procedure, the balance sheet is the end of the bookkeeping process and is the final result and report of the collection of entry entries, postings and trial adjustments. In terms of nature, the balance sheet is a comparative relationship between the assets and liabilities of an enterprise or a company and shareholders' equity, and accurately reflects the company's operating conditions.

Management fees. It is neither a liability nor an asset. Administrative expenses are profit and loss accounts.

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included are: the board of directors and the administrative department of the enterprise in the operation and management of the enterprise.

or the company's expenses and trade union expenses that should be borne by the enterprise.

Unemployment insurance premiums, labor insurance premiums, board fees, intermediary fees, consulting fees, litigation fees, and business entertainment expenses.

Office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management salaries and welfare expenses, etc.

Administrative expenses are period expenses.

Losses or gains are included in the period in which they occur.

Enterprises should account for the occurrence and carry-over of administrative 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.

The start-up expenses incurred during the preparation period of the enterprise, including personnel salaries, office expenses, training expenses, travel expenses, printing expenses, registration fees, etc., shall be debited to the "management expenses" account and credited to the "bank deposit" account; The employee remuneration of the personnel of the administrative department of the enterprise shall be debited to the account of "administrative expenses" and credited to the "employee remuneration payable".

Subjects; The compensation fee for mineral resources payable calculated and determined by the enterprise shall be debited to the account of "management expenses" and credited to the "tax payable".

and other subjects; The office expenses, water and electricity expenses, travel expenses, etc., as well as other expenses such as business entertainment expenses, consulting fees, research expenses and other expenses incurred by the enterprise administrative department, shall be debited to the account of "management expenses" and credited to the accounts of "bank deposits" and "R&D expenditures". At the end of the period, the balance of the Administrative Expenses account should be transferred to the Profit this year account, the Profit this year account should be debited, and the Administrative Expenses account should be credited.

Management expenses are accounted for as period expenses in accounting, and the management expenses incurred by the enterprise are in"Management fees. "account accounting, and in"Management fees. "Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees. "The balance of the account is carried forward"Profit for the year"There is no balance after the account.

The selling expenses in the balance sheet, which are listed in the income statement or income statement, are then carried forward to the current year's profit, which is indirectly reflected in the current year's profit on the balance sheet.

This subject accounts for various expenses incurred in the process of selling goods and materials and providing labor services by enterprises, including insurance premiums, packaging costs, exhibition fees and advertising costs, commodity maintenance costs, pre-bending product quality assurance losses, transportation costs, loading and unloading costs, etc., as well as employee salaries, operating expenses, depreciation expenses and other operating expenses of sales agencies (including sales outlets, after-sales service outlets, etc.) specially set up for the sale of the company's commodities.

Administrative expenses are expense accounts that can only be reflected in the income statement and are not reflected separately in the balance sheet.

The balance sheet is an accounting statement that reflects all the assets, liabilities and owners' equity of an enterprise on a specific date (such as the end of the month, the end of the quarter, and the end of the year), and is the static embodiment of the business activities of the enterprise.

Expense items are not reflected in the balance sheet.

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Finance charges are not balance sheet items; are non-current liabilities; Financial expenses are included in the non-current liabilities of the balance sheet, and the financial expenses are classified into three major items: interest expense, taxes and expenses. Among them, interest expense includes interest related to borrowed funds, deposit interest, etc.; Taxes and fees mainly refer to the enterprise income tax, value-added tax, stamp duty, real estate tax and other taxes paid by enterprises; Expenses include other expenses such as utilities, freight, etc. The balance of financial expenses can be accurately converted into the financial statements of the enterprise, so that the financial decision-making of the enterprise is more accurate and reliable.

Expand your knowledge: In the process of analyzing the financial statements, when you need to calculate the proportion of liabilities, you can use the debt to assets ratio to measure the solvency of the enterprise, which is calculated by dividing the total liabilities by the total assets to indicate the ability to pay debts; The lower the debt ratio, the stronger the company's ability to repay its debts. Therefore, the financial expense should be filled in carefully and accurately to ensure the accuracy and reliability of the financial statements, and in addition, it can also help enterprises make financial decisions more scientifically.