How are the expenses to be amortized calculated? 10

How to calculate the expenses to be amortized by the enterprise.

1. This account accounts for the expenses that the enterprise has incurred but should be borne by the current period and subsequent periods, such as insurance premiums, rents to be amortized, taxes to be amortized, etc.

2. The insurance premiums, rents, urban real estate tax, vehicle and vessel license tax, etc., which should be apportioned by the enterprise in the current period and subsequent periods, shall be debited to this account and credited to the account of "bank deposits".

3. The expenses to be amortized shall be amortized in installments according to the benefit period of the expense item. At the time of amortization, the relevant expense account is debited and this account is credited.

For the expenses to be amortized in a small amount, the relevant expense account can be directly debited at the time of payment, and the account such as "bank deposit" can be credited, and the account will not be accounted for through this account.

4. This account should be set up according to the type of expense.

The amortization method is divided into one-time amortization, five-five amortization, partial amortization, etc., and the first two are generally used more. Expenses with an amortization period of less than one year can be included in this account. The construction plant should be included in the construction in progress, and the completion of the project should be carried forward to the fixed assets.

Long-term amortized expenses refer to the expenses that have been incurred by the enterprise but have an amortization period of more than one year. Long-term amortized expenses cannot be fully included in the profit or loss of the current year, but should be amortized in subsequent years, including the improvement expenses of leased fixed assets and other amortized expenses with an amortization period of more than one year. According to the new accounting standards, start-up costs and repair costs are included in profit or loss for the current period in a lump sum.

Among them, the start-up cost is included in the current management expenses, and the repair costs are included in the sales expenses or management expenses (that is, the repair costs are all expensed). Among them, start-up expenses refer to the expenses incurred by the enterprise during the preparation period, including employee salaries, office expenses, training expenses, travel expenses, printing costs, registration fees and borrowing costs that are not included in the value of fixed assets. Expenses to be amortized with an amortization period of more than one year are amortized in accordance with the provisions of this account.

The amount in the balance sheet reflects the amortized value of the company's various long-term amortized expenses that have not yet been amortized.

1. The expenses to be amortized refer to the expenses that have been incurred by the enterprise but should be borne by the current period and subsequent periods. The expenses to be amortized shall be amortized in equal installments according to the benefit period of the expense item.

For example, on January 1, 2002, an enterprise paid an annual property insurance premium of 120,000 yuan, of which 36,000 yuan was paid by the administrative department and 84,000 yuan by the production department, which was amortized evenly in different months. Accounting entries.

1) When paying property insurance premiums.

Borrow: Expenses to be amortized - property insurance premium 120000

Credit: Bank deposit 120000

2) Amortized by month (36000 12=3000, 84000 12=7000).

Borrow: Administrative Expenses - Property Insurance Premiums 3000

Borrow: Manufacturing Costs - Property Insurance 7000

Credit: Expenses to be amortized - property insurance premium 10000

2. The amortization methods of low-value consumables usually include: one-time amortization method (i.e., one-time resale method or one-time accrual method), amortization method and five-five amortization method.

1) One-time amortization method:

When amortized, the full value is included in the monthly cost and period expenses at one time.

2) Five-five amortization method:

Half of the value of a low-value consumable is amortized when it is used, and the other half of its value is amortized when it is scrapped.

3) Amortization method:

The amortization method refers to the method of amortizing the value of low-value consumables on an average monthly basis according to the length of their useful life or the size of their value. If the amortization period is less than one year, it will be treated as an expense to be amortized; If the amortization period exceeds one year, it is treated as a deferred asset.

Accounting treatment of amortized expenses:

Get the invoice: borrow: other payables - a certain expense, credit: other payables Fuyupeng a company.

Monthly Payment: Borrow: Other Payable A Company, Credit: Bank Deposit.

Split on a monthly basis:

Debit: Administrative Expenses, Credit: Other Payables A certain expense.

Expenses to be amortized refer to the expenses that have been incurred but should be borne by the current period and subsequent periods, such as the amortization of low-value consumables, property insurance premiums with a large amount of one-time expenditure, sewage charges, technology transfer fees, advertising costs, regular repair costs of fixed assets, and prepaid rents for leased fixed assets. The start-up expenses incurred by the enterprise during the preparation period and the various expenses incurred during the production and operation period with an amortization period of more than one year shall be regarded as "long-term amortized expenses".

Expenses that have been paid but cannot be used as current expenses, one of the current asset items. According to China's accounting system, low-value consumables can also be included in the expenses to be amortized. The concept of amortized costs is based on accrual accounting, which is also a requirement of the matching principle.

Long-term amortization

Long-term amortized expenses refer to the expenses that have been incurred by the enterprise in the current period and should be amortized in installments over a period of more than one year and included in the cost of products or period expenses. It mainly includes start-up expenses, fixed assets overhaul expenses and issuance costs. Loan interest and rent, etc., which should be borne in the current period, cannot be treated as long-term amortized expenses.

Long-term amortized expense account

1. This account accounts for the expenses that have been incurred by small enterprises but have an amortization period of more than 1 year (excluding 1 year).

2. Start-up expenses: The expenses incurred by the enterprise during the preparation period, including personnel salaries, office expenses, training expenses, travel expenses, printing expenses, registration fees and borrowing costs not included in the value of fixed assets, shall be debited from this account - relevant detailed accounts and credited to bank deposits when incurred; In the month of commencement of production and operation, the profit or loss of the current period shall be transferred to the current profit and loss, and the "administrative expenses" account shall be debited and this account shall be credited. The start-up fee shall be amortized at one time on the date of commencement of the production and operation of the enterprise.

3. Other long-term amortized expenses incurred by small enterprises shall be debited from this account and credited to the relevant account. When amortized, accounts such as "Manufacturing Expenses" and "Administrative Expenses" are debited and this account is credited.

4. This account should be set up according to the type of expense for detailed accounting.

5. The debit balance at the end of this account reflects the amortized value of various long-term amortized expenses that have not been amortized by small enterprises.

Pay amortization

Such expenses, although incurred in the current period, are still in effect in subsequent periods, and should not be fully credited to the production costs and commodity circulation costs of the current period, but should be apportioned by subsequent periods in order to correctly calculate the production costs or commodity circulation costs of each period. In order to reflect the increase or decrease of the cost to be amortized, the "Cost to be amortized" account should be set up.

When the fee is paid, it is debited from the account;

When expenses are amortized, they are credited to the account. The debit balance represents the amount of expenses that remain to be amortized and is shown as a current asset in the balance sheet.

In the "expenses to be amortized" account, foreign economic cooperation enterprises also calculate the actual costs of building temporary facilities, working materials in use, low-value consumables in use, and the cost of installation, dismantling and auxiliary facilities of large-scale construction machinery with a large amount of money and a long benefit period.