開辦費如何做會計處理， 濟南財務(wù)咨詢公司有關(guān)常識

　　Organization expenses how to do accounting, jinan financial consulting company about common sense

　　辦費是指公司在籌建期間發(fā)生的費用，包括籌建期人員薪酬、辦公費、培訓(xùn)費、差旅費、打印費、注冊登記費以及不計入固定財物和無形財物購建本錢的匯兌損益和利息開支?；I建期是指公司被贊同籌建之日起至開端出產(chǎn)、運營(包括試出產(chǎn)、試營業(yè))之日的期間。 濟南財務(wù)咨詢公司

　　Do charge fee refers to the company during the period of preparation, including the preparatory period personnel salary, office charges, training, travel expenses, printing, registration, registration fee is not included in the fixed property and intangible property and construction capital exchange gains and losses and interest. Being approved the preparatory period refers to the company planning to start from the date of produce, operations (including trial production and trial business operations) during the day. Jinan financial consulting company

　　公司發(fā)生的下列費用，不得計入興辦費：

　　The following fees, company shall not be included in the set up fee:

　　(1)由投資者背負的費用開銷;

　　(1) by the investors to bear the cost of overhead;

　　(2)由取得各項固定財物、無形財物所發(fā)生的開銷;

　　(2) by the fixed property, intangible property obtained overhead incurred;

　　(3)籌建期間應(yīng)當(dāng)計入財物價值的匯兌損益、利息開銷等。

　　(3) during preparing to construct the exchange gains and losses that shall be included in the property value, interest expenses, etc.

　　《公司會計準(zhǔn)則》(財會[2000]25號)對開辦費的攤銷期限作了嚴(yán)峻調(diào)整。原 濟南財務(wù)咨詢公司準(zhǔn)則規(guī)定，公司發(fā)生的開辦費應(yīng)當(dāng)從出產(chǎn)運營的當(dāng)月起在不超越五年的期限內(nèi)分期均勻攤銷。《公司會計準(zhǔn)則》第五十條規(guī)矩：“除購建固定財物以外，全部籌建期間所發(fā)生的費用，先在長期待攤費用中歸集，待公司開端出產(chǎn)運營當(dāng)月起一次計入開端出產(chǎn)運營當(dāng)月的損益。假如公司長期待攤的費用項目不能使往后會計期間獲益的，應(yīng)當(dāng)將沒有攤銷的該項目的攤余價值全部轉(zhuǎn)入當(dāng)期損益?！庇纱丝梢?，對開辦費的會計處理，不論從會計科目的設(shè)置仍是攤銷的期限都與原職業(yè)財務(wù)準(zhǔn)則有較大改動。這一新規(guī)矩與現(xiàn)行所得稅法規(guī)存在較大的區(qū)別?！豆舅枚悤盒袟l例實施細則》第三十四條規(guī)矩，公司在籌建期發(fā)生的開辦費，應(yīng)當(dāng)從開端出產(chǎn)、運營月份的次月起，在不短于5年的期限內(nèi)分期扣減。因而，公司在出產(chǎn)運營的當(dāng)月一次性攤銷的開辦費應(yīng)從出產(chǎn)運營的次月起分五年均勻扣減。繳稅人在年終申報所得稅時，應(yīng)做好納稅調(diào)整工作，并樹立“開辦費稅前扣減臺賬”或備檢登記簿，為往后年度準(zhǔn)確申報稅前扣減(調(diào)減)額打好基礎(chǔ)。

　　The company accounting standards (finance and accounting) [2000] 25 severe adjusted the amortization of organization expenses. The original jinan financial consulting company standards, organization expenses should be from production operations of the company for the month of installment within the time limit are no more than five years in uniform amortization. The accounting standards for company article 50 rules: "in addition to the fixed property and construction, the costs of all during preparing to construct, in his long-term prepaid expenses first, to start producing company that month since a included in the beginning to produce operating profit and loss for the month. If the company's long-term deferred expenses project would bring benefit to future accounting period, no amortization of the project shall be amortized value all into the current profits and losses." Thus, the organization expenses accounting treatment, no matter from the accounting subject setting is still the amortization period all have great changes with the original professional financial criteria. The new rules and there is a big difference between the current income tax regulations. "The interim regulations on corporate income tax rules" article 34 rules, company organization expenses, in the preparatory period shall start from the beginning to produce, the month following the month in which to operate, during the term of not less than 5 years in installment deductions. Therefore, the operation of the company in producing one-off amortization of the operation of the organization expenses should produce during the month month following points evenly deducted for five years. When the annual income tax, tax person should do a good job pay taxes is adjusted, and set up the "organization expenses of pre-tax deduction parameter" or a register for inspection, for the annual pre-tax deduction accurate declaration back (lowered) the forehead.

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