The recognition of expenses in Chinese enterprises should be based on whether the payment is paid

This is a cash basis.

The principle of accrual accounting means that accounting should be based on accrual accounting as the time basis for accounting recognition, that is, whether income or expenses are included in a certain accounting period is not marked by whether cash is received or paid during the period, but whether the income is attributed to the results of the period and whether the expenses are borne by the period. All income realized in the current period and expenses incurred or should be borne shall be treated as income and expenses for the current period, regardless of whether the money is received and paid; Income and expenses that do not belong to the current period, even if they have been received and paid in the current period, shall not be treated as income and expenses for the current period. Accrual accounting is a bookkeeping basis based on which the accounting model can correctly match income with expenses and correctly calculate profit and loss.

The accrual accounting method is more complicated, but it reflects the income and expenses of the current period more reasonable and true, so it is suitable for enterprises.

The cash basis, also known as the pay-as-you-go basis, is based on whether the money is actually received or paid as the criterion for determining the income and expenses of the current period. Based on the cash basis of accounting, all payments actually received in the current period, regardless of whether they belong to the income realized in the current period, are treated as income in the current period. All payments actually made in the current period, regardless of whether they are expenses incurred in the current period, are treated as income in the current period. It is mainly applicable to administrative and public institutions.

The revenue and expenses recognized by the company's business are as follows:

1. Confirm the income of 30,000 yuan for the month.

2. It is not possible to confirm the expenses (management fees) incurred in the current month

3.Expenses incurred in the current month (management expenses, travel expenses) cannot be recognized4. Income incurred in the current month cannot be recognized.

5.Recognize business revenue that occurred during the month.

6.Recognize the liabilities incurred in the current month, but the interest cannot be recognized for the time being, and need to be accrued on a monthly basis, and when it is paid after half a year, it will be recognized in a lump sum.

The current "General Principles of Enterprise Finance" stipulates that enterprises must use the accrual basis of accounting. The accrual basis of accounting, also known as the principle of receivables and payables, refers to the use of receivables and payables as the standard for determining income and expenses in the current period, regardless of whether monetary funds are received or paid in the current period. In other words, the temporal recognition of all elements, especially income and expenses, is based on the fact that rights have been formed or obligations (liabilities) have been incurred.

The accrual system is the basis for the recognition, measurement and reporting of enterprise accounting in China.

No, no, no. The essence of expenses is the consumption of assets, and since the purpose of incurring expenses is to obtain income, the recognition of expenses should be linked to the recognition of revenue. The following principles shall be followed in determining the fee.

1. The principle of dividing revenue expenditure and capital expenditure.

According to the principle of separating revenue expenditure and capital expenditure, if the benefit of a certain expenditure extends to several fiscal years (or several business cycles), the expenditure should be capitalized and cannot be used as an expense for the current period; If an expense is recognized, it is recognized as an expense within an accounting period. This principle sets an overall temporal limit for the recognition of costs.

2. The principle of accrual accounting.

All expenses that have been incurred or should be borne in the current period, regardless of whether the money is received or paid, shall be regarded as expenses for the current period; Expenses that do not belong to the current period, even if they have been paid in the current period, shall not be treated as current expenses.

3. The principle of proportioning.

According to the principle of proportionality, the expenses incurred to generate the income of the current period shall be recognized as the expenses of the current period. The basic meaning of the matching principle is that when the income has been realized, certain assets (such as materials and supplies) have been consumed, or have been ** (such as goods), and labor services have been provided (such as the labor services provided by special sales department personnel), and the cost of these assets and services that have been consumed should be recognized during the period of recognition of the relevant income. If the income is to be realized in future periods, the corresponding expenses shall be deferred to the actual future benefit periods.

For example, the monthly rent is 5,000 yuan, and in November, the rent for this month will be paid.

First, the contract stipulates that it needs to be paid once a quarter, so the rent for the fourth quarter was paid in advance in October.

Accounting processing in October.

Borrow: Long-term amortized expenses Rent 10000

Management Fee - Rent 5000

Credit: Bank deposit 15000

Amortized rent accounting treatment in November:

Borrow: Management fee Rent 5000

Credit: Long-term amortized expenses Rent 5000

Second, the contract stipulates that it shall be paid once a month, and the enterprise shall pay on time.

Borrow: Management fee Rent 5000

Credit: Bank deposit 5000

Third, for the time being, I am shy to discuss with the landlord to pay it in December.

In November, the accounts will be processed with withholding expenses first.

Borrow: Management fee Rent 5000

Credit: Withholding Expenses - Rent 5000

Accounting processing at the time of December supplementary submission.

Borrow: Withholding Expenses - Rent 5000

Credit: Bank deposit 5000

The basis of accounting for calculating current income as a standard is the cash basis.

2. Description. Accounting basis refers to the basis of accounting recognition, measurement and reporting, including accrual basis and cash basis.

1. The accrual system, also known as the accrual system, refers to the recognition of income and expenses should be based on income and expensesActually happensAs a standard for recognition, it is an accounting basis for reasonable recognition of current profit and loss. The Accounting Standards for Business Enterprises – Basic Standards stipulate that enterprises should recognize, measure and report on an accrual basis.

2. The cash system, also known as the cash system, is based onReceived or paidCash, as a standard for recognizing income and expenses, is an accounting basis that corresponds to the accrual basis. The "** Accounting System" stipulates that the financial accounting of administrative institutions shall be subject to the accrual system; The budget accounting of the unit implements the cash system, and if there are other provisions, follow those provisions.

The accounting of enterprises shall be based on (b.).Accrual basis) recognizes revenue and expenses.

In accordance with China's current "General Principles of Enterprise Finance" and the industry financial system, in the financial accounting of state-owned commercial banks, most of the income and expenditure items have implemented the accrual system, mainly including the following aspects:

1) Interest income from loans that are overdue for less than half a year;

2) Current income of financial institutions;

3) investment income;

4) Interest expense on fixed deposits;

5) Current expenditures of financial institutions;

6) Bulk expenses such as fixed asset repair, leasing, purchase of low-value consumables, and security defense;

7) amortization of intangible assets;

8) Depreciation of fixed assets;

9) Various taxes.

b.Accrual accounting.

a.Cash basis General non-profit enterprises (such as administrative institutions) CPerpetual inventory is an inventory counting method.

d.The physical inventory system is an inventory counting method.

Hope it helps!

It must be b, and the others don't need to be considered.

The recognition, measurement and reporting of enterprise accounting should be based on the "accrual accounting".

The accrual basis of accounting means that the recognition of income and expenses shall be based on the actual occurrence of income and expenses as the standard for recognition and measurement.

Under the accrual basis of accounting, all income and expenses incurred in the current period, regardless of whether the payment is received or paid, should be recognized as income and expenses for the current period and reflected in the income statement. If it is not the income realized in the current period and the expenses incurred are not recognized as income and expenses in the income statement, even if the payment is received and the expenses are paid, they cannot be recognized as income and expenses in the income statement.

The biggest advantage of accrual accounting is that it more accurately reflects the real financial position and operating results of a specific period. The recognition, measurement and reporting of enterprise accounting should be based on the "accrual accounting".

The recognition, measurement and reporting of enterprise accounting should be based on the "accrual accounting".

Expenses incurred in the current period for which compensation should be received from income for the current period, whether or not monetary funds actually paid or not paid in the current period, shall be treated as expenses for the current period.

All income attributable to the current period incurred in the current period, regardless of whether monetary funds actually received or not received in the current period, shall be treated as income for the current period. The implementation of such a system is conducive to accurately reflecting the cost level and profit and loss situation of each period.

The recognition, measurement and reporting of enterprise accounting should be based on the "accrual accounting".

All income realized in the current period and expenses incurred or borne shall be treated as income and expenses for the current period, regardless of whether the payment is received or paid;

Income and expenses that do not belong to the current period, even if the money has been actually received and paid in the current period, shall not be treated as income and expenses for the current period. Accounting based on the accrual basis makes it possible to accurately match revenues and expenses and accurately calculate operating results for each period.

Business accounting can be classified according to different criteria.

1) According to the different industries in which the enterprises are located, they can be divided into industrial enterprise accounting, agricultural enterprise accounting, commodity circulation enterprise accounting, construction enterprise accounting, real estate development enterprise accounting, tourism and catering service enterprise accounting, foreign economic cooperation enterprise accounting, transportation enterprise accounting, railway transportation enterprise accounting, civil air transport enterprise accounting, post and telecommunications enterprise accounting, financial enterprise accounting, insurance enterprise accounting, etc.

2) According to the different focus of enterprise accounting services, it can be divided into financial accounting and management. Alternatively, it can be divided into financial accounting, cost accounting, and management accounting.

3) According to different organizational forms, it can be divided into sole proprietorship accounting, partnership accounting and joint-stock company accounting.

4) According to whether the enterprise has foreign investment, it can be divided into accounting of domestic enterprises and accounting of foreign-invested enterprises.

3 scenarios. 1) According to the direct link (or causation) between expenses and income.

Confirm it. Expenses that have a direct causal relationship with income in the current period should be recognized as expenses for that period. This causal relationship is manifested in the following two aspects:

The first is the causality of economic nature, that is, the expenses that should be recognized have a necessary causal relationship with the income items in the period, that is, there must be expenses for gains, and different incomes are obtained due to the occurrence of different expenses;

The second is the consistency of time, that is, the expenses that should be recognized are recognized at the same time or in combination with a certain income, which is the process of matching income and expenses. For example, if the business sells goods directly related to the revenue generated.

, then, the cost of the goods sold can be accompanied by the sales revenue realized in the current period.

and as a fee for the period;

If an enterprise sells goods by installments, the revenue shall be recognized in installments according to the payment date agreed in the contract. In this case, the full cost of goods sold.

The ratio to the total sales revenue is calculated to calculate the operating costs that should be carried forward in the current period.

And in line with the operating income recognized in the current period.

2) Directly recognized as the current expense.

In the case of an enterprise, where there are expenditures that do not provide a definite future economic benefit and that do not make sense to allocate them, these expenses should be recognized directly as current expenses, such as fixed assets, using this criterion.

Daily repair costs, etc. Although these costs are linked to intertemporal income, they are often not predicted with certainty about the period to which their income relates and are therefore directly charged to the current period because of uncertainties.

3) Confirmation of the system and reasonable apportionment.

If the economic benefit of the expense is expected over a number of accounting periods.

incurred, and its connection to earnings can only be determined roughly and indirectly, the expense should be included in the income statement in accordance with the reasonable allocation procedure.

is recognized as a fee. This is the case, for example, for depreciation of fixed assets and amortization of intangible assets. Generally, we refer to this type of expense as depreciation or amortization.

There are three scenarios. 1. Recognize expenses according to their causal relationship with operating income. 2. Adopt a certain apportionment procedure to distribute costs systematically and reasonably. 3. Expenses are recognized as expenses as soon as they are incurred. "Are you also taking the exam in the traffic school?。。。

The principle followed by the recognition of income, expenses, and expenditure vesting period is accrual.

Accrual accounting is a principle that determines the attribution period of income and expenses based on the occurrence of rights and liabilities. refers to all expenses that have been received and incurred or should be borne during the current period, regardless of whether they have been received or paid, and are treated as income and expenses for the current period; Conversely, income and expenses that are not part of the current period should not be treated as income and expenses for the current period, even if the amount is received or paid in the current period. The criterion is that the right has been formed or the obligation (responsibility) has occurred.

The accrual system is the basis for the recognition, measurement and reporting of enterprise accounting in China.

The accrual basis is based on the two basic premises of going concern and accounting periodization to correctly divide the attribution of accounting elements such as assets, liabilities, income, and expenses in different accounting periods. And use some items such as receivables, payables, provisions, amortization and other items to record the resulting assets and liabilities and other accounting elements. The calculation of profit and loss in each period should reflect all the real operating performance of the current period, and the cash basis obviously cannot fully achieve this.

As a result, accrual accounting can more accurately reflect the actual financial position and operating performance of a given accounting period.