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The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:
Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.
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The expense accounts in the accounting account are: the expense account includes two types of accounts in accounting practice: the cost account and the profit and loss account.
1. Cost account: Cost account is an accounting account that reflects costs and expenses, is used to account for the occurrence and collection of costs, and provides cost-related accounting information. The different contents of costs and expenses can be divided into production costs, manufacturing expenses, labor costs and R&D expenditures.
2. Profit and loss accounts include: main business income, other business income, fair value change profit and loss, investment income, non-operating income, main business cost, main business tax and surcharge, other business expenses, sales expenses, management expenses, financial expenses, asset impairment losses, non-operating expenses, income tax expenses, profit and loss adjustments of previous years, etc.
The breakdown of the fee items is as follows:
1) Sales expenses: advertising expenses, transportation costs, packaging costs, insurance premiums, sales commissions, operating lease expenses, travel expenses, wages, welfare expenses, depreciation and other expenses incurred by the sales department, and entertainment expenses.
2) Management expenses: wages and salaries, welfare expenses, travel expenses, office expenses, depreciation expenses, repair costs, material consumption, amortization of low-value consumables, technology development expenses, social security expenses, labor protection expenses, business entertainment expenses, trade union funds, employee education expenses, shareholders' meeting or board of directors fees, amortization of start-up expenses, amortization of intangible assets, bad debt losses, taxes, fire protection expenses, sewage fees, greening fees, consulting fees, litigation fees, trademark registration fees, etc.
3) Financial expenses: handling fees, interest.
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1. Accounting expenditure accounts:
1. The cost of main business;
2. Taxes and surcharges on the main business;
3. Other business expenses;
4. Operating expenses;
5. Management costs;
6. Financial expenses;
7. Non-operating expenses;
8. Income tax.
2. R&D expenditure refers to the various expenditures incurred in the process of research and development of intangible assets of enterprises, which belong to cost accounting subjects. Enterprises should set up a "R&D expenditure" account, which accounts for various expenditures incurred in the process of research and development of intangible assets.
This subject can be accounted for in detail according to the R&D project, "expensed expenditure" and "capitalized expenditure" respectively.
The debit balance at the end of this account reflects the expenditure of the enterprise in the ongoing research and development of intangible assets to meet the capitalization conditions.
2. Accounting Standards for Business Enterprises No. 6 - Intangible Assets
Article 7 The expenditure of an enterprise's internal research and development projects shall be distinguished between the expenditure at the research stage and the expenditure at the development stage. Research refers to an original and planned investigation to acquire and understand new scientific or technological knowledge.
Article 8 The expenditure incurred in the research stage of an enterprise's internal research and development project shall be included in the profit or loss for the current period when it is incurred. (Recorded in the "R&D Expenditure - Expensed Expenditure" account first, and then carried forward to "Administrative Expenses" at the end of the month).
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Hello, what are the types of fiscal funds in the annual expenditure plan; There are 3 categories. 1.State investment shall be included in and increased in the paid-in capital or share capital of the enterprise as equity, debited from bank deposits, and credited with paid-in capital or share capital.
2.The accounting treatment of the principal required to be returned after the use of funds shall be treated as a liability, included in the loan or other payables, debited to bank deposits, and credited to loans or other payables. 3.
In addition to the above two circumstances, other financial funds obtained by the enterprise shall be treated as profit or loss in accounting, and if there is a delay in the subsidy income, all the financial funds obtained by the enterprise shall now be included in the non-operating income of the current period, and the bank deposits shall be debited and the non-operating income shall be credited.
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Dear, hello, I am glad to answer for you, what are the types of financial funds in the annual expenditure plan? Fiscal funds refer to the financial subsidies, subsidies, loan discounts, and other special financial funds obtained by enterprises and their relevant departments. It includes funds in the general budget, funds included in the budget management, state-owned capital operating budget funds, funds in special financial accounts and social insurance managed outside the budget, as well as loan funds that are used as repayment or state-owned assets owned or used by state organs, institutions and organizations at all levels as guarantees, and also includes direct reduction and exemption of value-added tax, refund upon collection, refund after collection, and various taxes collected and refunded after the first period, but excluding the export tax rebates obtained by enterprises in accordance with regulations.
Article 1 of the Interim Measures for the Management of Financial Funds In order to strengthen the management of the city's financial funds, standardize the operating procedures of the financial funds, clarify the scope of responsibilities, strengthen the supervision and restraint mechanism, ensure the safe and rational use of financial funds, speed up the progress of fund allocation, and improve the efficiency and effectiveness of the use of funds, in accordance with the "Budget Law of the People's Republic of China," the "Regulations on the Financial Management of Capital Construction," and the "Measures for the Management of the Payment of Funds for the Reform of the Treasury Management System at the Same Level in Hainan Province," and other relevant laws and regulations, combined with the actual conditions of the cityThese measures are hereby formulated. Article 2 These measures apply to all financial funds at the same level. Fiscal funds refer to all financial funds of the municipal financial management, including the funds of the budget at the same level, and the special funds issued by the provincial level (including funds in the budget, extra-budgetary funds and other financial funds included in the management of special financial accounts).
Article 3 The management of financial funds includes: the management of expenditure budgets, the management of fund allocations, the management of fund balances, and the process of supervision and management. I hope this service can help you, thank you for your consultation, and I wish you all the best!
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General expenditures mainly include the relevant funds of the people's congresses and their standing committees at all levels, and the expenses incurred by the activities of some departments such as the people's congresses at all levels.
General expenditure refers to the economic expenditure incurred by the organs of state power and administrative organs.
1. There are two main types of fiscal expenditures.
1. According to the economic nature of fiscal expenditure, including two aspects: purchase and transfer payment.
2. The other is divided according to the value composition, including three categories: compensatory expenditure, cumulative expenditure and consumption expenditure.
Second, there are roughly two kinds of purchase of armament.
1. Purchase labor services from residents.
2. Purchasing goods from a business or company.
Such public expenditures include the payment of salaries for staff and armed personnel and the purchase of various public goods.
3. In the examination of the business list of hail destruction in previous years, there are two main ways to examine the ** expenditure.
1. Examine the understanding of concepts, especially transfer payments.
2. Examine the fiscal policy corresponding to inflation and deflation.
Detailed explanation: General financial expenditures are mainly used for the financial expenditures required by the "three publics", such as expenses for going abroad for business, purchase and operation of official vehicles, and official entertainment expenses. General fiscal expenditure is mainly to maintain the normal operation of the state apparatus, state organs and departments, etc., and this expenditure meets the daily needs of these departments.
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Basic salary, allowances and subsidies, bonuses, social security contributions, food expenses, food subsidies, performance wages, other salary and welfare expenses, office expenses, consulting fees, handling fees, water charges, electricity charges, postal and telecommunications expenses, heating expenses, property management fees, transportation expenses, travel expenses, travel expenses, maintenance (care) expenses, lease fees, conference fees, training expenses, hospitality expenses, special material costs, equipment purchase costs, engineering construction costs, combat expenses, military fuel costs, other military operation and maintenance expenses, equipment purchase costs, special fuel costs, labor costs, entrusted business expenses, trade union funds, welfare expenses, and other goods and services expenses Subsidies for individuals and families, severance allowances, retirement allowances, retirement (service) expenses, pensions, living allowances, relief expenses, medical expenses, grants, incentives, production subsidies, housing provident funds, rent subsidies, housing purchase subsidies, other subsidies to individuals and families, subsidies to enterprises and institutions, enterprise policy subsidies, subsidies to public institutions, financial discounts, state-owned capital operating budget expenses, other subsidy expenditures to enterprises and institutions, transfer expenditures, transfer expenditures between different levels, transfer expenditures between peers, gifts, gifts to domestic gifts, gifts to foreign countries Interest Expense on Debt Treasury Bills Interest Payment on Loans from the National Bank Interest Payment on Other Domestic Loans Interest Payment on Foreign Loans Interest Payment on Loans from International Organizations Interest Payment on Other Foreign Loans Debt Repayment Expenditure Domestic Debt Repayment Foreign Debt Repayment Capital Construction Expenditure Purchase and Construction of Buildings Purchase of Office Equipment Purchase of Special Equipment Purchase of Transportation Infrastructure Construction Large-scale Renovation Information Network Purchase and Construction Material Reserve Other Capital Expenditure Other Capital Expenditure Purchase and Construction of Buildings Purchase of Office Equipment Purchase of Special Equipment Purchase of Transportation Infrastructure Construction, Large-scale Repairs, Information Network Purchase and Construction, Material Reserves, Land Compensation, Resettlement Subsidy, Compensation for Above-ground Attachments and Seedlings, Compensation for Demolition and Relocation, Other Capital Expenditures, Loan Re-lending and Equity Participation, Domestic Loans, Foreign Loans, Foreign Re-loans, Equity Participation, State-owned Capital Operating Budget, Capital Expenditures, Other Loan Re-lending and Equity Participation Expenditures, Other Expenditures, Reserve Expenses, Reserves, Supplementary National Social Security**, Unclassified Project Expenditures, Other Expenditures of the State-owned Capital Operating Budget, Other Expenditures.
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There is no major category of expenditure, if it is an expense category in the profit and loss category, there are management expenses, sales expenses, office expenses, main business costs, non-operating expenses, business taxes and surcharges.
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1. Interest expenses, including interest expenses on deposits of financial institutions, deposits of insurance enterprises, etc.;
2. Business expenses, including banknote printing costs, gold and silver business expenses, etc.;
3. Management expenses, including employee wages, employee welfare expenses, trade union funds, employee education expenses, etc.;
4. Expenditures for business expenses, including college funds, college subsidy funds, and funds for directly affiliated institutions;
5. Expenditure on the construction of fixed assets, including the purchase of electronic equipment, the purchase of issuing machinery and tools, etc.;
6. Other expenses, including social insurance premiums, unemployment insurance premiums, etc.
Financial expenditure refers to all the expenditures incurred by the People's Bank of China in the process of performing its duties as a bank and carrying out its business operations. All expenditures of the People's Bank of China are included in the accounting of financial expenditures.
The financial expenditure statement refers to the amount of costs and expenses related to financial activities incurred by the enterprise in a certain period of time and the details of the expenditure content, which is generally compiled and compiled by the financial personnel of the enterprise through data collation. Among them, the contents of the financial expenditure schedule generally include salary expenses, welfare expenses, other personnel expenses, office expenses, printing expenses, water and electricity expenses, and business entertainment expenses.
Through the preparation of the financial expenditure schedule, it is helpful to comprehensively and in detail reflect the size and content of the amount of enterprise expenditure items, and can assist the financial management personnel and cost management personnel of the enterprise to analyze the expenditure status of the enterprise and put forward rectification opinions and suggestions.
Features of financial expenditures include:
1. The policy is strong and strong, and some of the financial expenditures of the People's Bank of China have a strong policy nature, and are greatly affected by the adjustment of monetary and credit policies;
2. The People's Bank of China, as the leading bank in China, fulfills the responsibilities of issuing RMB, managing RMB circulation, maintaining the normal operation of the payment and clearing system, and its operational expenditure accounts for a large proportion of the entire financial expenditure;
3. Predictability is weak, and the People's Bank of China flexibly uses monetary policy according to macroeconomic development and changes in the financial situation, which brings about changes in operational expenditures, so it is difficult to accurately predict financial expenditures in advance.
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After <> Huabei is frozen, when it can be recovered, and whether it takes a long time, it has to be analyzed on a case-by-case basis
If it is because the repayment is overdue, it is indeed difficult to return to normal in a short period of time, and customers need to accumulate good records after paying off the arrears, and it is possible to recover Huabei when their personal credit level is improved. In this regard, it is recommended that customers first raise about three to six months of credit.
If it is frozen because of the violation of TX, there is no way to recover it all at once, and the customer needs to wait patiently for the end of the system risk control, and when the account risk drops, the system will end the risk control. You need to note that the system will be comprehensively evaluated about every month or so, and it is recommended that customers maintain personal good credit and look at it again after three months.
Of course, if you are only suspected of TX and have not actually carried out illegal TX operations, then the customer can contact the customer service of Jianxun to complain, provide the details of the recent transactions, and Huabei should be restored soon after the system verifies clearly.
The loan you apply for online at ICBC, which is filled in with the work god cave unit, generally they will not call the company to ask, and it is understandable that you don't want the company's people to know.
Now to apply for an online loan, many institutions will conduct **review, electronic review is a very important step, each institution's regulations are different, maybe not to play, maybe some users will be selected to play**. The most concerned question for borrowers is, will the loan be paid to the unit**? A lot of people don't want companies to know they're applying for an online loan.
1. Is it possible not to fill in the unit**?
This is specific according to the application process of the online lending institution, if you only need to fill in the name of the unit, then there is no problem, and from the filling in whether the unit has a fixed landline**, this can not only reflect whether the company where the customer works is regular, but also judge whether the customer is really working normally.
2. Why do you hit the unit**?
Because there are many people who apply for loans, it is not excluded that there are people who use false information to cheat loans and do not meet the conditions to apply for loans, so you need to call the unit ** to verify. After all, there are many people who have mobile phones, but there are very few landlines, and the auditors will use fraud, rhetorical questioning, inducement, and sometimes deliberately use a fake name to deceive you or impersonate couriers, credit cards, insurance, real estate investment companies to ask for information about your company and family.
3. What questions do you generally ask when you call ** to the company?
1) The establishment time, registered capital, legal person, and main business projects of the unit.
2) Who picks up the landline of the unit, the address of the unit, and the number of people.
3) Payroll punch or cash, payroll time, and what bank will pay it on behalf of you.
4) Whether the provident fund and social security are being paid.
5) What position are you, what you are mainly responsible for, how many years you have worked, and what salary you are in.
To sum up, the unit ** is also a more important information in the loan application, it is recommended to fill in the administrative or front desk **, and then say hello to it in advance, it is best to be more familiar with the person, inform him to pay attention to the **, and what aspects of the content should be, so that there is no problem with the loan.
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The first-level subjects include assets, liabilities, assets and liabilities, owners' equity and profit and loss, and under this, there are nearly 100 second-level subjects, taking assets as an example, including deposits, deposits with the central bank, deposits with interbank funds, interbank funds, trading financial assets, derivative financial assets, resale of financial assets, unit loans, financing, personal loans, discounts, rediscounts, advances, interest receivables, loan interest adjustments, dividends receivable, other receivables, and financial assets available for ** , held-to-maturity investments, long-term equity investments, fixed assets, asset disposal, projects in progress, investment real estate, debt assets, intangible assets, goodwill, amortized expenses, deferred tax assets, etc.