What are the main breakdowns of the financial expenses?

1. Financial costs.

Specifically, the contents include:

Interest expense. Refers to a business.

Short-term borrowing. Interest,

Long-term borrowing. Interest,

Notes payable. Interest,

Bill discounting. Interest,

Bonds payable. interest, interest payable for the introduction of foreign equipment and other interest expenses (except.

Capitalization. interest minus bank deposits.

etc. Interest income.

After. Net.

Exchange losses. It refers to the bank** and selling price generated by the enterprise due to the sale or purchase of foreign exchange from the bank. The difference between the exchange rate used in the bookkeeping, and the foreign currency of the various foreign currency accounts at the end of the month (quarterly, yearly).

Closing balance. The difference between the amount of the accounting RMB and the original book RMB amount converted at the exchange rate specified at the end of the period, etc.

3. The relevant handling fee refers to:

Issuance of bonds. The handling fee to be paid (except for the handling fee to be capitalized) and the issuance of a bill of exchange.

Bank charges.

Transfers. Foreign exchange fees.

etc., but does not include the handling fee paid for the issuance**.

4. Other financial expenses, such as:

Financing lease of fixed assets.

Genesic. Financial leases.

fees, etc. 2. The financial expenses incurred by the enterprise shall be accounted for in the "financial expenses" account and set according to the expense items.

Breakdown. Carry out.

Detailed accounting. The financial expenses incurred by the enterprise are debited to the "Financial Expenses" account and credited.

bank deposits" and other accounts; Interest income is incurred by the enterprise

Exchange gains. Write-off.

Debit. At the end of the month, all the financial expenses collected by the debit side are accounted for in the "Financial Expenses" account.

Creditor. Transfer-in".

Profit for the year. The debit side of the account is included in the profit or loss for the current period.

After the service charges for the current period are carried forward, there is no balance at the end of the period in the Finance Expenses account.

The cash purchase of office supplies management department belongs to the management expense, and the production workshop belongs to the manufacturing expense!

Borrow: Administrative Expenses - Office Supplies.

Credit: cash on hand.

Borrow: Manufacturing Expenses - Office Supplies.

Credit: cash on hand.

Finance costs generally refer to remittance fees, check purchase fees, etc.!

Thank you!

The financial expenses mainly include bank charges, bank interest, loan interest and bill discount interest.

1. Financial costs.

It mainly includes bank charges, bank interest, loan interest and bill discounting.

Interest,The handling fee for the transfer of the same non-local remittance is 5/1000, which is the same as the handling fee for the inter-bank transfer in the same place. The minimum amount is $2 per transaction, and the maximum amount is $50. Under normal circumstances, the interest rate of bank interest is in accordance with the central bank.

The benchmark interest rate that is set.

There are floating executions, which are divided into loan interest rates and deposit interest rates, as follows:1Demand Deposits: The interest rate on deposits is.

2.Lump sum fixed deposit: the interest rate for three months, half a year, one year, two years, and three years.

3.Loan: interest rate within one year (including one year), interest rate from one year to five years (including five years), interest rate for more than five years.

4.CPF loans.

The interest rate is less than five years (including five years), and the interest rate is more than five years.

2. The specific contents of financial expenses include: 1. Interest expenses: refers to the interest on short-term loans and long-term loans of enterprises.

Interest, notes payable.

Interest expenses such as interest, interest on bill discounts, interest payable on bonds, and interest payable on long-term payments for the introduction of foreign equipment (excluding capitalized interest on Lixiao's) minus interest income from bank deposits, etc. 2. Exchange loss refers to the difference between the bank's **, the selling price and the exchange rate used in the bookkeeping due to the sale or purchase of foreign exchange from the bank, as well as the difference between the closing balance of various foreign currencies and prudent accounts at the end of each month (quarter, year), and the difference between the amount of accounting RMB converted at the exchange rate at the end of the period and the amount of the original book RMB. 3. The relevant handling fee refers to the handling fee to be paid for the issuance of bonds (except for the handling fee to be capitalized) and the issuance of bills of exchange.

Bank charges, foreign exchange fees, etc., but excluding fees paid for issuance**. 4. Other financial expenses, such as financial leases incurred in fixed assets.

fees, etc. The financial expenses incurred by the enterprise are accounted for in the "Financial Expenses" account, and the sub-ledgers are set up according to the expense items for detailed accounting. The financial expenses incurred by the enterprise are debited to the "financial expenses" account, "bank deposits" and other accounts; At the end of the month, all the financial expenses collected by the debit will be transferred from the credit side of the "financial expenses" account to the "profit of the year".

The debit side of the account is included in the profit or loss of the current period, and after the service fee of the current period is carried forward, there is no balance at the end of the period of the "financial expense" account.

Financial expenses refer to the financing expenses incurred by an enterprise in order to raise funds required for production and operation, including interest expenses (expensed interest expenses minus interest income), exchange losses (less exchange gains) and related handling fees, cash discounts incurred or received by enterprises, etc. The borrowing costs that should be capitalized if the special borrowings borrowed for the purchase and construction of fixed assets meet the capitalization conditions are recorded in the account of "construction in progress" and are not included in the financial expenses.

The accounting of financial expenses should be set up with a "financial expense" account, which should be set up according to the item of financial expenses for detailed accounting. When an enterprise incurs financial expenses, it debits the account of "Financial Expenses of the Basic Calendar" and credits the accounts of "Bank Deposits", "Interest Payable" and "Long-term Loans - Accrued Interest". When an enterprise obtains interest income, it debits accounts such as "bank deposits" and credits the "financial expenses" account. At the end of the period, all the financial expenses collected by the debit are transferred from the credit to the debit of the "Profit of the Year" account, the "Profit of the Year" account is debited, and the "Financial Expenses" account is credited.

There is no balance after the "Finance Expenses" account is carried forward at the end of the period.

Financial search chain fees.

The detailed account settings are: 1. Financial expenses - interest income: deposit interest income; 2. Financial expenses - interest expenses:

interest expense paid under loan interest expense and other financing methods; 3. Financial expenses - exchange losses: foreign currency exchange spreads; 4. Financial expenses - handling fees: handling fees incurred by various bank income and expenditure business.

5. The financial expenses incurred by the enterprise shall be accounted for in the "financial expenses" account, and the detailed accounting shall be carried out according to the detailed accounting of the expense items. The financial expenses incurred by the enterprise are debited to the "financial expenses" account and credited to the "bank deposits" and "branch and grandson withholding expenses".

Extended information: Introduction to financial expenses: 1. Financial expenses refer to the expenses incurred by enterprises to raise funds required for production and operation.

The specific items are: 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. 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. However, the interest expenses incurred during the preparation period of the enterprise should be included in the start-up expenses; Borrowing costs incurred for the acquisition, construction or production of assets that meet the conditions for capitalization should be capitalized"Construction in progress"、"Manufacturing costs.

and other accounts.

2. However, the interest expenses incurred during the preparation period of the enterprise shall be included in the start-up expenses; and the acquisition and construction of fixed assets.

Or intangible assets.

If the interest expense is not yet put into use, or the final accounts have not been completed despite the delivery of the assets, they shall be included in the value of the assets purchased and constructed; The interest expenses incurred during the liquidation period shall be included in the liquidation profit or loss. Fiberhome experts believe that the financial expenses incurred by the enterprise are to obtain operating income.

However, there is no obvious causal relationship with the realization of operating income, and it is not appropriate to include it in the cost of production and operation, and can only be used as a period expense.

It is recognized according to the actual amount incurred and included in the profit or loss for the current period. The financial expenses incurred by the enterprise are generally in"Finance Expenses"Accounts are accounted for, and subledgers are set up by expense type. When financial expenses are incurred, they are debited to the account and the balance is carried forward at the end of the period"Profit for the year. "account, the account is credited.

Financial expenses refer to the expenses incurred by enterprises in the process of production and operation to raise funds.

It includes interest expenses (minus interest income) incurred during the production and operation of enterprises, net exchange 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 other financial expenses incurred in financing such as bond printing fees and foreign loan guarantee fees.

However, the interest expenses incurred during the preparation period of the enterprise should be included in the start-up expenses; If the interest expense related to the acquisition or construction of fixed assets or intangible assets has not been delivered for use or has been delivered for use but has not yet completed the final accounts, it shall be included in the value of the purchased and constructed assets; The interest expenses incurred during the liquidation period shall be included in the liquidation profit or loss.

Salary, welfare, office expenses, travel expenses, car expenses, communication expenses, business entertainment expenses, and other expenses.

Interest expense, handling fee, exchange gains and losses, cash discounts, etc.

1. The specific contents of financial expenses include:

1. Interest expense refers to the net amount of interest expenses (excluding capitalized interest) such as interest on short-term borrowings, interest on long-term borrowings, interest on bills payable, interest on bills discounted, interest payable on bonds, interest payable on long-term loans for the introduction of foreign equipment, etc., minus interest income from bank deposits.

2. Exchange loss refers to the difference between the bank**, the selling price and the exchange rate used in the bookkeeping due to the sale or purchase of foreign exchange from the bank, and the difference between the amount of the bookkeeping RMB converted into the bookkeeping RMB and the original book RMB amount at the end of the month (quarter, year) according to the exchange rate prescribed at the end of the period.

3. The relevant handling fee refers to the handling fee paid for the issuance of bonds (except for the handling fee to be capitalized), the bank fee for issuing bills of exchange, the handling fee for adjusting foreign exchange, etc., but excluding the handling fee paid for the issuance of **.

4. Other financial expenses, such as financial leasing expenses incurred in financial leasing of fixed assets.

2. The financial expenses incurred by the enterprise shall be accounted for in the "financial expenses" account, and the detailed accounting shall be carried out according to the expense items. The financial expenses incurred by the enterprise are debited to the "financial expenses" account and credited to the "bank deposits" and other accounts; Interest income and foreign exchange income are offset against debits. At the end of the month, all the financial expenses collected by the debit side will be transferred from the credit side of the "financial expense" account to the debit side of the "current year's profit" account and included in the profit or loss for the current period.

After the service charges for the current period are carried forward, there is no balance at the end of the period in the Finance Expenses account.

1.Financial Expenses - Interest Income: Interest Income from Deposits; 2.

Finance Expenses - Interest Expense: Interest expenses paid under loan interest expenses and other financing methods; 3.Financial Expenses - Exchange Losses:

foreign currency exchange spreads; 4.Financial Charges - Handling Fees: Fees incurred by various bank receipts and expenditures.

The financial expenses incurred by an enterprise are generally the expenses incurred to raise funds required for production and operation.

What kind of rock slag are in the detailed account of financial expenses?

Financial expenses refer to the expenses incurred by enterprises in order to raise funds required for production and operation. The 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.

Generally, the negative financial expenses are due to the write-off of the actual financial expenses incurred, or the receipt of bank interest. Generally, it is divided according to specific items, such as financial expenses - interest handling fees, etc.

The difference between finance and management expenses.

First, the scope of accounting is different:

1. 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.

2. Financial expenses refer to the expenses incurred by enterprises to raise funds required for production and operation.

Second, the collection of expenses is different:

1. Management expenses include the company expenses, trade union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, intermediary agency fees, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, management personnel salaries and welfare expenses incurred by the board of directors and administrative departments of the enterprise in the operation and management of the enterprise, or shall be borne by the enterprise.

2. Financial expenses include interest expenses (minus interest income), exchange gains and losses and related handling fees, discount interest incurred in the discounting of commercial bills, cash discounts incurred or received by enterprises, etc.

Financial expense entries.

When it happens. Borrow: Finance Expenses.

Credit: Bank deposits.

Interest payable. The profit carried forward to the current year at the end of the period.

Borrow: Profit for the current year.

Credit: Finance Expense.