怎么準(zhǔn)確運用財務(wù)費用科目，濟南代辦公司注冊有關(guān)常識

　　How to use and accurate cost subjects, jinan company registration agents about common sense

　　《公司財務(wù)公例》規(guī)則：“財務(wù)費用應(yīng)包含公司運營時期發(fā)作的利息凈開支、匯兌凈丟失、銀行手續(xù)費等?！爆F(xiàn)就現(xiàn)在濟南代辦公司注冊中存在的疑問及處理意見簡述如下：

　　Rules of the company's financial general rule: "financial expenses shall include the company operating period the onset of net loss, net interest expenses, remittance bank charges, etc." Now in jinan company registration agents now existing questions and comments briefly as follows:

　　一、有關(guān)利息出入的處理?，F(xiàn)在，跟著市場經(jīng)濟的展開，公司利息出入計算的內(nèi)容已由正本的銀行存告貸利息計算，逐漸擴展到公司與公司之間、公司與主管有些之間的假貸利息計算，并且表現(xiàn)形式漸趨多元化。

　　A, relevant interest in processing. Now, with the expansion of market economy, the company interest in and out of the calculation content has been calculated by the original bank deposit countries of interest, gradually extended to the company and between companies, between the company and in charge of some false mortgage interest calculation, and diversified forms gradually.

　　(1)現(xiàn)在大多數(shù)公司將相互間拆借資金的利息計入“財務(wù)費用”，筆者以為，這種處理辦法是不合適的。依照稅收政策，非金融組織將資金提供給對方，并收取資金占用費(包含主管有些向所屬公司撥付資金收取的資金占用費)，均視為告貸做法，應(yīng)按金融保險業(yè)稅目征收營業(yè)稅。因此，應(yīng)將此項資金占用費收人列為“其他事務(wù)收入”，并交納營業(yè)稅、城市建設(shè)

　　(1) most companies will now mutual interest in the interbank money "financial cost", the author thought that this processing method is inappropriate. In accordance with the tax policy, non-financial organizations provide the money to the other party, and collect money cost (including head of some charge the company appropriated funds of funds cost), are considered to be countries, should take the financial insurance levy business tax taxable items. Therefore, the money should be cost income is listed as "other" transaction income, and pay business tax, urban construction

　　維護稅和教育費附加等。

　　WeiHuShui and add, etc.

　　(2)現(xiàn)在公司間的賒銷事務(wù)日益頻繁，常常呈現(xiàn)買方延付貨款的現(xiàn)象，為此，買方需付出違約金或延期付款利息。此項經(jīng)濟事務(wù)與公司間的資金拆借有所不同，其利息收入應(yīng)視為主營事務(wù)的價外收入，列入主營事務(wù)收入。按現(xiàn)行稅法規(guī)則，所謂價外費用，是指在價外向收買方收取的手續(xù)費、補助、基金、集資款、返還獲利、獎賞費、違約金(延期付款利息)等，此項收入應(yīng)與主營事務(wù)收入適用同一稅種、稅率、不能作為“其他事務(wù)收入”入帳，更不能沖減“財務(wù)費用”。

　　(2) now frequent credit transactions between companies, often appear the phenomenon of delaying payments by the buyer, therefore, the buyer needs to pay penalty due to breach of contract or deferred payment of interest. The economic transactions between the company and the money lending is different, the interest incomes shall be regarded as the main income outside the transaction price, included in the main transaction income. According to the current tax law rules, the so-called out-of-the-money, refers to the price of outgoing accept the buyer's fee, subsidies, funds, funds, profit return, reward, penalty due to breach of contract (such as deferred payment of interest), the income and the main transaction income shall be the same types of taxes, tax rates, cannot be accounted for as "other" transaction income, more can't write-downs "financial cost".

　　二、有關(guān)銀行手續(xù)費開支的管帳處理。作業(yè)管帳準(zhǔn)則規(guī)則，列入“財務(wù)費用”計算的銀行手續(xù)費，是指公司在籌集資金進程(如告貸、發(fā)行債券、集資等)中所發(fā)作的有關(guān)融資費用。公司開支的銀行手續(xù)費通常有兩種狀況：一是為公司籌集資金而發(fā)作的手續(xù)費開支;二是在銀行結(jié)算進程中付出的手續(xù)費，如處理信(電)匯所付出的手續(xù)費、郵電費，收買空白支票、信匯單、匯票等所付出的工本費、手續(xù)費。前者按規(guī)則應(yīng)列入“財務(wù)費用”計算，后者因為不屬于公司籌資做法所發(fā)作的費用，不該該在“財務(wù)費用”種類計算，通?？稍凇肮芾碣M用”下另設(shè)二級種類進行明細計算。

　　Second, the related bank charges spending of tube processing. Operation rule of tube account rules, included in the calculation the bank charges of "financial cost", refers to the process of companies in raising funds, such as countries, issuing bonds, financing, etc.) in the attack on financing costs. Company spending on the bank charges are usually there are two conditions: one is to raise money for the company and the onset of fees spending; 2 it is in the process of bank settlement to pay fees, such as processing letter (electric) collect fees to pay, post and telecommunications, buy blank check, mail transfer sheet, bill comes at a cost to the commission, etc. The former according to the rules should be included in the calculation of "financial cost", the latter because do not belong to the attack cost of corporate financing, shouldn't the calculation in the types of "financial cost", usually under the "management fees" of setting up the secondary type detail calculation.

　　濟南代辦公司注冊:http://www.www.cdmlwx.com/