How to get out of the account for all the expenses of the film and television company before the pro

Film and television companies receive sponsorship of film and television dramas, which are treated as non-operating income.

The accounting entries are as follows:

Borrow: Bank deposit.

Credit: Non-operating income.

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From experience: in the accounting period when the company has not made sales, if the expense is single or the expense is small, it can be included in the long-term amortized expense account; The biggest advantage of including this account is that there can be zero declaration in the annual final settlement; However, it is also possible to directly include the cost and expense accounts in the current profit and loss account.

The company has been in business, and the cost and expense accounts can be directly included in the current profit and loss account. Except for expenses with an amortization period of more than 1 year (excluding 1 year).

Although your company is an agricultural company and may not be able to achieve operating income during the year, the expenses incurred in the current period can be included in the expense account category, and there is no need to calculate the long-term amortized expenses.

It doesn't necessarily have to be in the long-term waiting stall, and it is better to enter whichever fee you should enter.

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Involved: 1. Business tax and its additional taxes (urban construction tax, education fee surcharge, etc., depending on how the local regulations apply);

2. Enterprise income tax and individual income tax (salary tax, if the investor has dividends, he must withhold and pay individual income tax on interest, dividends and dividends);

3. Real estate tax, land use tax, stamp duty (such as signed contracts, account books, etc.), and vehicle and vessel use tax if there are vehicles and vessels;

Almost, there are other questions beyond these.

According to the accounting regulations, 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 (excluding one year), and the loan interest and rent that should be borne by the current period shall not be treated as long-term amortized expenses, and the long-term amortized expenses shall be accounted for separately and amortized in equal installments during the benefit period of the expense items. Except for the purchase and construction of fixed assets, all expenses incurred during the preparation period should be collected in the long-term amortized expenses first, and shall be included in the profit or loss of the current period of production and operation after the enterprise starts production and operation. If the expense item of long-term amortized expenses cannot benefit subsequent accounting periods, the amortized value of the item that has not been amortized shall be transferred to profit or loss for the current period.

The new income tax law and its implementation rules stipulate that the expenditure incurred by an enterprise shall be distinguished between revenue expenditure and capital expenditure. Revenue-generating expenses are directly deducted in the period in which they are incurred; Capital expenditures shall be deducted in installments or included in the cost of relevant assets, and shall not be directly deducted in the period in which they are incurred.

The expenses for the reconstruction of fixed assets that have been fully depreciated, the expenses for the reconstruction of leased fixed assets, the expenses for major repairs of fixed assets and other expenses shall be regarded as long-term amortized expenses, and the expenses amortized in accordance with the regulations shall be allowed to be deducted in the income tax declaration.

It can be seen that there is a big difference between the accounting and tax laws on the treatment of long-term amortized expenses, the accounting follows the principle of substance over form, and amortizes according to the benefit period, and at the same time, the preparation expenses are included in the current profit and loss once in the month of production and operation, while the tax law amortizes them according to different periods according to different situations.

To sum up, in accounting, you should do it in accordance with the new accounting standards, if it is a start-up expense, it will be included in the expense at one time, if it is not a newly opened enterprise, it will be amortized in the benefit period of the long-term amortized expenses, and the tax adjustment can be made when the income tax is declared in the current period.

1.The current enterprise income tax law stipulates that if the start-up fee is amortized for a long time, it will either be amortized at one time or over three years.

2.As for the expenses to be amortized, there is nothing to say, of course, all of them must be transferred to the relevant expense accounts within one year.

3.The expenses have been amortized, and what else can be improved.

4.Of course it works.

The question you asked, the tax law has provisions, I ** for you:

Tax-related treatment of start-up expenses under the new regime.

Start-up expenses refer to the expenses incurred by the enterprise during the preparation period, including the salaries of personnel during the preparation period, office expenses, training expenses, travel expenses, printing costs, registration fees, and exchange gains and losses and interest expenses that are not included in the acquisition and construction costs of fixed assets and intangible assets. The preparatory period refers to the period from the date when the enterprise is approved to start production and operation (including trial production and trial operation).

The following expenses incurred by an enterprise shall not be included in the start-up expenses:

1) Expenses borne by the investor;

2) Expenses incurred in the acquisition of various fixed assets and intangible assets;

3) Exchange gains and losses, interest expenses, etc., which should be included in the value of assets during the preparation period.

The Accounting System for Business Enterprises (Cai Hui 2000 No. 25) has made significant adjustments to the amortization period of start-up expenses

Article 50 of the Accounting System for Business Enterprises stipulates that: "Except for the purchase and construction of fixed assets, all expenses incurred during the preparation period shall first be collected in the long-term amortized expenses, and shall be included in the profit or loss of the month in which the enterprise commences production and operation from the month in which it begins production and operation." If the long-term amortized expense item of the enterprise cannot benefit the subsequent accounting period, the amortized value of the item that has not yet been amortized shall be transferred to the profit or loss of the current period.

It can be seen that the accounting treatment of start-up expenses, both in terms of the setting of accounting subjects and the period of amortization, has changed greatly from the original industry financial system. This new provision is quite different from the current income tax regulations. Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax stipulates that the start-up expenses incurred by an enterprise during the preparatory period shall be deducted in installments within a period of not less than 5 years starting from the month following the month in which production and operation begins.

Therefore, the start-up expenses amortized in a lump sum in the month of production and operation of an enterprise should be deducted in five equal installments starting from the month following the month of production and operation. When filing income tax returns at the end of the year, taxpayers should do a good job in tax adjustment, and establish a "pre-tax deduction account for start-up expenses" or a register for reference, so as to lay a good foundation for accurately declaring the pre-tax deduction (adjustment) amount in the following years.

For example, a joint-stock company started production and operation in July 2001, and the total start-up expenses incurred in the early stage were 960,000 yuan, and when the start-up expenses were amortized in July, the accounting entries were as follows:

Borrow: Management expenses Amortization of start-up costs 960,000 yuan.

Credit: Long-term amortized expenses Start-up expenses of 960,000 yuan.

The allowable pre-tax deduction for the current year is 960,000 yuan for 5 years 12 months 5 months 8 (10,000 yuan), and the income should be increased by 96 8 88 (10,000 yuan);

From 2002 to 2005, the annual income should be reduced by 96.5 million yuan);

In 2006, the income should be reduced by 960,000 yuan, 5 years, 12 months, 7 months, 10,000 yuan).

(1) Expenses incurred before the opening of the business can be recorded in July.

2) If the unit intends to implement the new accounting standards, the expenses incurred during the preparation period can be directly included in the "management expenses - start-up expenses" account; If your organization does not plan to implement the new standard, the expenses incurred during the preparation period will be included in the "long-term amortized expenses - start-up costs" account.

The registered capital is the money invested by the boss, and it should be the paid-in capital, right?

Yes. The previous expenses were some start-up fees, which were considered advances from the boss for the company, right?

It can be temporarily included in other payables, and then offset after the registered capital is received.

The first account of the preparatory period should be borrowed: bank deposits, loans; Other Payables — Boss Right??

Yes, so that subsequent payments are credited so that the bank or cash does not have a negative balance (credit balance).

The next entry can be included in the start-up fee.

If the boss pays in the bag and does not use the bank account, it can be used as the following entries:

Borrow: Long-term amortized costs - start-up costs.

Credit: Other payables - boss.

Every time the above boss gives a document, he can do so.

The registered capital is the money invested by the boss and is the paid-in capital; The expenses before the business license is issued, that is, some of the start-up fees should be credited to the company's account; The first account in the preparation period, I don't quite understand, it should be that the boss has already invested capital, why use the boss's money again; Debit: Long-term amortized expenses - start-up costs, Credit: bank deposits It should be correct to make entries in this way.

How does it reflect the outflow of funds, and what does it mean? If you go to other accounts payable, of course, you still use the "other payables" account.

1. The expenses incurred in the absence of income are put into the management expense account.

2. The specific accounting treatment is:

Borrow: Administrative expenses.

Credit: bank deposit or cash.

3. Management expenses refer to the expenses incurred by the administrative departments of enterprises in organizing and managing production and business activities. Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred. These include:

Company expenses, employee education expenses, business entertainment expenses, taxes, technology transfer expenses, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues, financial report audit fees, start-up expenses incurred during the preparation period and other administrative expenses.

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.

Start-up costs, fixed asset repair costs, improvement costs of leased fixed assets and other 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.

Long-term amortized expenses refer to the expenses that have been incurred by the enterprise but have an amortization period of more than 1 year (excluding 1 year), including start-up expenses, improvement expenses of leased fixed assets, and major repair expenses of fixed assets with an amortization period of more than 1 year, ** issuance expenses, etc. Loan interest and rent, etc., which should be borne by the current period, shall not be treated as long-term amortized expenses.

According to the new guidelines. All put into the management expenses - start-up costs, one-time into the cost, into the current month's profit.

The capital verification fee is included in the management expenses, and the interest income is recorded in the financial expenses. It can be handled according to the normal accounting.

It would be nice to include the start-up period costs as administrative costs.

There is no carry-over, and it will be carried forward until the month of operation.

You can not carry it forward, and you will carry it forward when you have income.

There is no need to carry forward to zero, and the balance can be carried forward directly to the next year.