How to account for the expenses incurred before the establishment of the enterprise?

First of all, ensure that the expenses incurred are invoiced, all are recorded, and the registration is completed, and the account is established into the long-term amortized expenses, which are amortized every month.

The situation of our company is similar, the business license has not come down yet, and a lot of fees are white, and I don't know what to do.

Long-term amortized expenses shall not be less than three years of amortization.

During the registration period of our company, there are many invoices with the name of another company written on the letterhead, is there a way to enter the account in the future?

The expenses before the establishment of the company, if the expenses incurred by the enterprise during the preparation period, are issued in the name of the unit and can be recorded.

The expenses incurred by the enterprise during the preparation period can be recorded in the accounts.

Expenses incurred during the start-up period are included in the management expenses - start-up expenses account group.

Paragraph 1 of Article 3 of the "Main Accounting Treatment - Profit and Loss - 6602 Management Expenses" of the Accounting Standards System for Business Enterprises - Appendix stipulates that the start-up expenses incurred by the enterprise during the preparation period, including personnel salaries, regimental or office expenses, training expenses, travel expenses, printing expenses, registration fees and borrowing expenses not included in the cost of fixed assets, shall be debited to this account (start-up expenses) and credited to the "bank deposits" and other accounts when they are actually incurred.

The expenses in the early stage of the company's establishment need to be recorded in 3 steps, and the following is an introduction to the specific operation:

1. First of all, the cost of the early stage of the company's establishment will be included in the start-up fee account.

2. After the general inspection, at the end of the month, the start-up fee will be carried forward to the profit account of the current year, 3. Finally, the balance of the profit account of the current year will be carried forward to the unallocated profit account, and the operation is completed.

The start-up expenses are calculated for the management expenses incurred by the enterprise in organizing and managing the production and operation of the enterprise, including the start-up expenses incurred during the preparation period of the enterprise, and the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise. For the merger of new enterprises, the enterprise can include the expenses during the preparation period into the management expenses - start-up expenses. It can also be included in the corresponding accounts according to the actual project, such as management expenses - lease fees, office expenses, etc.

The start-up fee for the company can be credited from the date after the business license is issued. Bills before receiving the business license, except for expenses related to the business license (capital verification, appraisal, lawyer fees, notary fees, intermediary fees, etc.), tax registration, etc., such as meals and salaries, cannot be recorded as start-up expenses.

Article 171 of the Company Law.

In addition to the statutory accounting books, the company shall not set up separate accounting books.

The company's assets shall not be stored in the name of any individual. Wild and quiet.

Article 19 of the Measures of the People's Republic of China for the Administration of Invoices.

Units and individuals that sell goods, provide services, or engage in other business activities shall issue invoices to the payer if they receive money for external business operations; In special cases, the payer will issue an invoice to the payee.

Article 20. All individuals who are in the position of single transportation and engaged in production and business activities shall obtain invoices from the payee when they purchase goods, receive services and engage in other business activities. When obtaining an invoice, it is not possible to request a change in the name and amount of the product.