What is Deferred Income? Deferred earnings are commonly understood

Deferred income: Revenue or gain that has yet to be recognized.

Deferred earningsRefers to revenue or gain that has yet to be recognized, or it can be said to be income that has not been recognized for the time being, it isAccrual accountingUse in revenue recognition.

Compare with the International Accounting Standards in China Accounting Standards and the Accounting System for Business Enterprises

Deferred Earnings Introduction:The income from state financial subsidies and other subsidies obtained by enterprises shall be incorporated into the taxable income of the year in which the subsidy income is actually received, except for those that are not included in profit or loss as stipulated by the Ministry of Finance and the State Administration of Taxation.

According to this provision, in accordance with the new accounting standards for business enterprises.

The enterprise receives the ** subsidy amount in the subsequent period, and at the time of the annual income tax summary liquidation, a deferred income tax liability shall be recognized when the conditions for recognition of the deferred income tax liability are met. If the enterprise receives the ** subsidy amount in the current period, it will be eligible for deferred income tax assets when the annual income tax is consolidated and liquidated.

A deferred tax asset needs to be identified when the condition is recognized.

Deferred income refers to the revenue or income that has yet to be recognized by the enterprise, that is, the income that has not been recognized for the time being, including the labor income and unrealized financing income that have yet to be recognizedIt is recognized as income or income in subsequent periods, which is deferred in nature, and the "deferred income" account is set up in this accounting for accounting.

The payment received in advance from the purchasing unit or the receiving labor service unit in accordance with the provisions of the contract is generally recognized as income at one time when the goods are sent or the services are provided, and there is no deferred nature.

Both deferred income and advance receivables are of a pre-received nature, but the former needs to be deferred and the latter are not, so they are accounted for through different accounts.

It is worth mentioning that when the starting point of the apportionment of deferred income is "the relevant asset is available for use", the end point of the apportionment of deferred income is "when the asset reaches the end of its useful life or the asset is disposed of", and the relevant asset is disposed of (**, scrapped, transferred, etc.) at the end of its useful life or before the end, and the deferred income that has not yet been amortized shall be transferred to the income of the current period of asset disposal in a lump sum and will not be deferred.

Deferred Fuel Earnings Gain Popularly Understood:

Deferred income refers to the income to be recognized or the income of the duanxiao, which can also be said to be the income that has not been recognized for the time being, which is the application of the accrual system in the recognition of income. Compared with the International Accounting Standards, the scope of application of deferred income in the Chinese Accounting Standards and the Accounting System for Business Enterprises is very limited, which is mainly reflected in the relevant content of the Lease Standard and the ** Subsidy Standard.

Main accounting treatment of deferred income:

1) The ** subsidy related to assets of the enterprise shall be debited to "other receivables", "bank deposits", "xx assets" or other asset class accounts according to the amount receivable or received, and this account shall be credited. When deferred earnings are allocated over the useful life of the relevant asset, this account is debited and the "other income" account is credited, and when the asset is disposed of, the balance of the deferred income account corresponding to the asset is transferred to the asset disposal income (non-operating income) account.

2) ** subsidy related to income, according to the amount receivable or received, debit "other receivables", "bank deposits" and other accounts, and credit this account.

When the relevant expenses are recognized in subsequent periods, this account is debited and the "non-operating income" account is credited according to the amount to be compensated; If it is used to compensate for the expenses or losses related to the manuscript, this account shall be debited and the accounts such as "non-operating income" and "management expenses" shall be credited.

3) When returning the ** subsidy, according to the amount to be returned, this account, the "non-operating expenses" account, and the "bank deposits", "other payables" and other accounts will be credited.

Fixed assets of 4.8 million, 10 years, 480,000 per year, up to the first time, just 8 years of depreciation, that is, 480,000 * 8 years = 3.84 million.

The last 1 million, because the ** subsidy is 5 million, the income of 5 million should be evenly distributed over the life of the fixed assets.

That is, 5 million for 10 years, and 500,000 deferred income should be amortized every year. When the assets are in **, it only takes 8 years, and the remaining 2 years of income must be carried forward in the **fixed assets.

when deferred income is obtained;

Borrow: Bank deposit.

Credit: Deferred income.

At the time of apportionment of proceeds:

Debit: Deferred earnings.

Credit: Non-operating income.

The deferred income account is only used in the sale and lease of assets, whether it is a financial lease or an operating lease, and the difference between the amount sold and the book value of the asset is accounted for through deferred income. It is a type of revenue or gain that has not yet been recognized. If the selling price is greater than the carrying amount of the asset and the tax payable, it will be reflected on the asset side, and vice versa, it will be reflected on the liability side.

Sale and re-lease back is actually a kind of financing method, and the mortgage financing behavior of mortgaging the purchased things to others.

Deferred income tax is divided into deferred tax liabilities and deferred tax assets in the accounting accounts. Deferral, that is, the deferred income tax to a later stage. Therefore, since it is a deferral, it is a temporal difference. Permanent differences will not be deferred, if you don't pay, you won't pay, and if you pay more, you will pay more.

Generally, there is an amount of income tax payable on the tax return adjusted by the tax law. The income tax payable is calculated based on the taxable income in the tax law, which includes the permanent difference and the time difference with the accounting profit, so it is a one-time recognition of income.

The details are as follows:

A1Annual depreciation rate of fixed assets = (1 - estimated net residual value Original price of fixed assets * 100%) Expected useful life = (1-0 4800000 * 100%) 10=

Monthly depreciation of fixed assets = original price of fixed assets * (annual depreciation rate 12) = 4,800,000 * yuan.

As of the time of the liquidation of fixed assets, the total number of years has been accrued for 8 years, and the amount of depreciation has been accrued = 40,000 * 12 * 8 = 3,840,000 yuan.

A2Monthly distribution of deferred income = 5000000 10 12 = yuan (the general practice is to round off and take two digits).

As of the disposal of fixed assets, the total number of allocated years is 8 years, and the remaining unallocated amount =

1,000,000 yuan.

It can also be used in accordance with the idea: the income of 5 million should be evenly distributed over the life of the fixed assets. That is, 5 million for 10 years, and 500,000 deferred income should be amortized every year.

As of the disposal of fixed assets, the total number of allocated years is 8 years, and the remaining 2 years of income to be carried forward in the case of fixed assets is equal to 2*500,000.

ps: The textbook is rounded to the nearest digit, so it can't be counted backwards.

Deferred income refers to revenue or earnings that have yet to be recognized, or can be said to be income that has not been recognized for the time being. Compared with the International Accounting Standards, the scope of application of deferred income is very limited in the Chinese Accounting Standards and the Accounting System for Business Enterprises, which is mainly reflected in the relevant content of the lease standard and the income standard.

Deferred income refers to the income or income to be recognized by the enterprise, that is, the income that has not been recognized temporarily, including the labor income and unrealized financing income that has yet to be recognized, etc., which is recognized as income or income in installments in the following period, with a deferred nature, and the "deferred income" account is set up in the accounting for accounting.

Deferred income is an account in the nature of internal liabilities, and detailed accounts should be set up according to their contents for detailed accounting. Deferred income is converted into income or income in installments when providing services to the outside world, that is, deferred income generally needs to be reasonably apportioned in the future period.

It can be seen from the relevant contents of the accounting system for enterprises that deferred income and advance accounts receivable are generally converted into income and recognized when goods or services are sent to the other party in the future, so they are transitional accounts. Deferred income is converted into income or income in installments when providing services to the outside world, that is, deferred income generally needs to be reasonably apportioned in the future period.