How to deal with the accounting of the start up fee of the new company?

Lost bank slips and receipts can be reprinted from the bank. The portion of your personal salary can be credited to your account. The start-up fee of the company, such as: the capital verification fee of the capital verification report, the processing fee of various certificates, etc.

Go to the opening bank and ask them to check the following for you, just say that the original is lost, and ask him to make up for the procedures for you to access the account when opening the account, or find the capital verification certificate of the accounting firm and use the procedures in it to make accounts.

The original voucher is the basis of bookkeeping, and without any original voucher, there is no need for bookkeeping. Call the cashier to give you the slip, if you don't have it, just wait.

Start-up expenses refer to the expenses incurred by an enterprise during the period from the date of approval of the establishment of the enterprise to the date of commencement of production and operation (including trial production and trial operation) (i.e., the preparatory period). It includes salaries, office expenses, training expenses, travel expenses, printing costs, registration fees, exchange gains and losses and interest expenses excluding the acquisition and construction costs of fixed assets and intangible assets.

If the opening (preparation) expenses are not clearly listed as long-term amortized expenses in the new tax law, the enterprise can deduct them in a lump sum in the year on which it commences operation, or it can also be treated in accordance with the provisions of the new tax law on the treatment of long-term amortized expenses, but once selected, it shall not be changed. 

The unamortized start-up expenses of an enterprise in the years before the implementation of the new tax law can also be treated in accordance with the above provisions.

Therefore, the start-up expenses incurred by the enterprise can be included in the "management expenses - start-up expenses" account, and can be deducted in a lump sum in the current year on the date of commencement of operation; It can also be included in the "long-term amortized expenses" account, and the amortization period shall not be less than 3 years in a straight line according to the "Regulations for the Implementation of the Enterprise Income Tax Law".

Once selected, it cannot be changed. 

The Enterprise Income Tax Law stipulates that the start-up expenses during the preparation period shall be recorded in the "long-term amortized expenses - start-up expenses", which can be apportioned for no less than 3 years starting from the next month after the normal operation of the enterprise, or can be recorded in the "management expenses - opening the bridge dust handling fee" at one time when the enterprise is operating normally.

1. Direct management expenses.

2. Included in the month of official business.

3. One stall, no need to adjust. However, it can also be amortized for a long period of not less than 3 years according to the tax law.

The condition for the payment of the start-up fee is the preparatory stage before the income from the start-up is obtained. According to the description of your sedan sales letter, if the business has been opened in March, then the expenses before March can be included as start-up expenses, and in the month of the first income, a one-time transfer to the management expenses.

The start-up fee ends at the start of business and the first income. For more information, please refer to the Income Tax Act on Start-up Expenses.

If there is no economic business in the short term at the time of the establishment of the new company, there is no need to keep accounts for the time being.

The accounting entries are as follows:

April 2015.

Borrow: Bank deposit 50000

Credit: Paid-up capital 50,000

It is recommended that the first account be paid-up capital, and that the expenses be included in the start-up expenses before there is no income. After normal operation, the start-up fee should be carried forward or apportioned accordingly. There should be an invoice for the tax control equipment, and if it is a VAT tax, it can also be deducted, and there is no problem with the invoice one month late.

It is recommended to do a good job of monthly accounts manually and then enter them into the financial software; Or on financial software.

Modify the system time to register monthly accounts separately.

Start by setting up the general ledger, subsidiary ledger, cash journal, and bank deposit journal. Then, the balances of the relevant accounts involved in the journal are carried forward to the officially set up ledger as opening balances. Then establish and improve various financial rules and regulations to provide necessary guidelines and basis for future financial accounting, accounting management and other related matters of the enterprise.

If the new company chooses to become a small-scale taxpayer, then it is better to choose to carry out the verification collection. Because the basic bills of small-scale taxpayers are incomplete and the accounts are incomplete, they cannot meet the tax requirements. However, if small-scale taxpayers are legal taxpayers, and each time they purchase materials, they can receive formal invoices issued by the other party.

Then, in this case, the new company can also choose to audit the collection. However, for general taxpayers, they all need to set up account books according to policy requirements. Therefore, the newly established general taxpayer enterprises should be set up in accordance with the relevant policy requirements at the beginning of the accounting work

Journals, general ledgers, sub-ledgers, etc.

Prepare financial and tax statements according to relevant account books. After completing the above work, the new company will make accounts in the first month, and it also needs to correctly prepare financial and tax statements according to the actual operation of the enterprise, so as to help the enterprise complete the relevant work of tax declaration on time and in a timely manner.