How to account for the capital occupation fee that the company has not received

The Ministry of Finance has issued the Interim Provisions on the Accounting Treatment of Assets and Other Issues Related to Related Parties, requiring listed companies to offset the financial expenses of the current period when obtaining capital occupation fees; At the same time, it is stipulated that "if the amount of the fund usage fee obtained exceeds the amount calculated by the one-year bank deposit interest rate, the part that exceeds the one-year bank deposit interest rate shall be included in the capital reserve (related party transaction difference)". It is worth noting that the regulations of the Ministry of Finance emphasize the calculation standard of "deposit interest rate", that is, the capital occupation fee is fair if it is calculated at a rate lower than or equal to the bank deposit rate, and if it exceeds this benchmark, it is not fair**, which cannot be reflected in the current profit, but can only be reflected in the capital reserve. So judging from the situation reflected in the 2001 annual report, has the listed company adjusted its accounts in accordance with the relevant regulations?

Unfortunately, there are very few strict implementations, and huge capital usage fees are still a magic weapon for some companies to turn losses into profits. For example, a household appliance enterprise has lent more than 1 billion yuan of short-term funds to the group company at a monthly interest rate, and will collect 60.68 million yuan to offset all financial expenses. Without this money, the company may have entered the ranks of the loss.

The monthly interest rate is about annualized, which is exactly the level of the one-year bank lending rate in 2001. In fact, there are not a few people who set the standard for charging capital occupation fees and offset financial expenses according to similar income levels, and there is rarely an explanation of whether they are compliant in the annual report. Although the company made it clear that it would charge the group company's capital occupation fee at the same bank loan interest rate in the same period, it believed that its handling method was in line with the relevant regulations of the Ministry of Finance, so it did not make accounting adjustments.

Although there is a one-word difference between the "deposit interest rate" and the "loan interest rate," the profits of listed companies may differ by millions or even tens of millions. On February 21, 2002, the one-year loan interest rate before the interest rate adjustment of the People's Bank of China was, and the deposit interest rate was only, which means that it should be the upper limit of the profit that can be included in the profit when collecting capital occupation fees recognized by the accounting system! In the 2001 annual report, should the treatment of the collection of capital occupancy fees be adjusted in accordance with the regulations of the Ministry of Finance?

According to the reporter's observation, there is no company that has been issued an audit report with a non-standard opinion by an accounting firm. Some accountants also said that the effective date of the regulations was December 21, 2001, so there was no need to retroactively deal with the previous financial activities. However, the opposite view is that the capital occupation fee of a general company is liquidated at the end of the year, so the relevant regulations should be complied with according to the cash basis.

Summary. The part of the litigation compensation obtained by winning the lawsuit in excess of the receivables shall be included in the non-operating income.

Debit: bank deposits and other accounts, credit: accounts receivable (the amount of accounts receivable), non-operating income (the amount of additional compensation).

How to account for the fund occupation fee received.

Hello. Hello, we sell goods, the other party owes me the payment, we win the lawsuit, the other party pays me the interest on the capital occupied, how do I make entries.

The part of the compensation obtained by winning the lawsuit and obtaining the compensation of the hand fuel in excess of the income of the bucket potato shall be included in the non-operating income. Debit: bank deposits and other accounts, credit: accounts receivable (the amount of accounts receivable), non-operating income (the amount of additional compensation).

You can refer to this accounting entry.

If it is the party that collects the capital occupation fee, the fair part of the capital occupation fee can be included in the current business income; The excess of the fair transaction consideration shall be treated as donation income. For the party who pays the capital occupation fee, it is included in the financial expense, which can be deducted before income tax within the scope of not exceeding the bank loan interest rate of the same period.

Summary. It is impossible for expenses without invoices to be hung for a long time without processing, so if it is determined that this expense cannot be invoiced, we can also consider directly using other payment vouchers for accounting processing, such as the receipt issued by the other party at the time of payment or the contract signed between the two parties as the voucher for accounting, as long as we pay taxes for this, such behavior can also be recognized.

How to record the office expenses paid by the enterprise without receiving the invoice.

It is impossible for expenses without invoices to be hung for a long time without processing, so if it is determined that this expense cannot be invoiced, we can also consider directly using other payment vouchers for accounting processing, such as the receipt issued by the other party at the time of payment or the contract signed between the two parties as the voucher for accounting, as long as we pay taxes for this, such behavior can also be recognized.

How do I charge for expenses without an invoice? 1. Crediting the amount without an official invoice"Other receivables", when there are other invoices to offset it. Of course, according to the tax law, there is no pre-tax deduction without an invoice.

This is a tax issue, and it has nothing to do with accounting. Debit: Other receivables.

At the end of the year, when the final settlement of enterprise income tax is settled, this part of the expenditure should be adjusted and increased. Borrow: Associated fees.

Credit: Bank Deposits Cash on hand.