The accounting system of service industry refers to the accounting system of small enterprises.
Drinks and fruits should be stocked.
Other daily low-value consumables can be consumed by materials.
What needs to be processed can pass the production cost.
Basically everything else is the same.
Trade banks, for reference, are in the field of financial management. I'm not very professional either.
Some commonly used and difficult accounting subjects.
0 1. subsidy income "How to set up accounting statements?
For the value-added tax that can be refunded upon demand, refunded first, and refunded first, the current accounting regulations should be reflected through the accounting subject of "subsidy income". The "subsidy income" account belongs to the income statement, but the economic business reflected in this account is only reflected in the income statement, and there is no balance at the end of the period. There is no "subsidy income" item in the income statement, which can be reflected in the "other business profits" item.
02. Handling of income tax payable by the tax bureau.
(1) adjustment of income tax payable
Debit: previous year's profit and loss adjustment
Loan: Taxes payable-Income tax payable
(2) Transfer the balance of "previous year's profit and loss adjustment" to profit distribution.
Debit: profit distribution-undistributed profit
Credit: adjustment of profit and loss in previous years
(3) When paying taxes
Borrow: taxes payable-income tax payable
Loans: bank deposits
For the enterprise income tax of previous years, when compiling the income statement, it is reflected by the item of "adjustment of profit and loss of previous years".
03. Accounting treatment of promotional items
Give some goods to consumers at the purchase price during the promotion.
Small-scale taxpayers:
Borrow: non-operating expenses
Loans: Goods in stock
Taxes payable-VAT payable
04. The purchase of goods occurred before receipt, after payment or the invoice did not arrive.
Borrow: raw materials
Credit: accounts payable-estimated accounts payable
Write off in red at the beginning of next month;
After receiving the ticket:
Borrow: raw materials
Taxes payable-VAT payable (input tax)
Credit: accounts payable
05. Accounting treatment of agent export
1, when the export goods are received.
Borrow: consignment goods
Loan: payment for consignment goods.
2, export sales, according to the actual price.
Debit: bank deposits (accounts receivable, etc. )
Credit: accounts payable
At the same time, carry forward the cost of goods sales.
Borrow: consignment goods
Loan: Consigned goods.
3. Return the payment for export commodities and calculate the commission income.
Debit: accounts payable
Loan: purchasing income (fee income)
bank deposit
Four. Act as an import agent
1. When receiving the purchasing funds from the entrusting unit,
Debit: bank deposit
Credit: accounts payable
2. When paying the payment for imported goods and freight and miscellaneous fees.
Borrow: commodity procurement (procurement cost)
Accounts receivable ×× unit (prepaid transportation and miscellaneous fees)
Loans: bank deposits
3. When the purchased goods are handed over to the entrusting party and the expense income is settled.
Debit: accounts payable
Credit: commodity procurement (procurement cost)
Accounts receivable (prepaid freight and miscellaneous fees)
Agency sales revenue (agency fee)
When returning the overpaid purchase money from the entrusting unit,
Debit: accounts payable
Loans: bank deposits
06. Accounting treatment of selling real estate and collecting advance payment.
Due to the fact that the accounts received in advance for the sale of real estate are reflected in the "accounts received in advance" and not carried forward, the receipt and invoice amount are not duplicated. When the house payment is received in advance and a receipt is issued:
Debit: bank deposit
Credit: accounts received in advance
When the last payment is received, when invoicing
Debit: Bank deposit (last installment)
Accounts received in advance (previously received)
Loan: operating income
07. Value-added tax and accounting treatment for sales of duty-free goods
Reader Tan Shaoke asked: Our factory produces and sells feed industry, and the sales target is feed dealers and farmers. Most of them don't need invoices. How to deal with some sales that don't need invoices in accounting? For example: feed
Borrow: bank deposits (cash) and other subjects,
Sales income (operating income) of credit products, etc.
Since the sales of feed are exempt from value-added tax, which belongs to the nature of direct relief, the tax-free income is multiplied by the applicable tax rate to calculate the tax-free amount available for accounting.
Borrow the subject of "Taxes payable-VAT payable (tax reduction or exemption)"
Credit "subsidy income" subject.
In addition, the enterprise should add "tax reduction or exemption" under the "tax paid" item in the "VAT payable list", reflecting the value-added tax reduced or exempted by the enterprise according to the regulations, which can be filled in according to the record of the "VAT payable (tax reduction or exemption)" subject; When filling in the VAT tax return, you only need to directly reflect the sales amount in the export duty-free goods, and you don't need to fill in the tax amount.
08. How to handle the debit balance of "VAT payable" when enterprises calculate VAT?
"If the current output tax amount is less than the current input tax amount, the insufficient part can be carried forward to the next period for further deduction." Therefore, when there is a debit balance in the subject of "Taxes payable-VAT payable", there is no need to pay VAT in this period, and the debit balance is reflected as the input tax that has not been fully deducted.
09 accounting "housing working capital" and "employee welfare building depreciation" subjects.
Borrow: management fee
Credit: accumulated depreciation
10. Accounting treatment of unreasonable loss of purchased materials (such as purchased oil)
Answer: 1. When buying oil.
Borrow: Material purchase is 5.4 million yuan.
Taxes payable-VAT payable (input tax) 9 18 000
Credit: accounts payable 6 3 18 000.
2. When unreasonable losses are found, it is assumed that the reasons are not found out, and when bookkeeping:
Debit: excess loss of pending property 12 636
Loan: material purchase (5.4 million yuan ×2‰) 10800.
Taxes payable-VAT payable (transfer-out input tax) 1 836( 10 800 yuan × 17%)
1 1. There is no accounting problem for the other party who sells goods by installment.
First, if the contract and agreement stipulate the installment sales method, the accounting treatment can only be carried out through the accounting of "goods issued by installment", otherwise it will not be directly recorded in the accounting of "product sales income" through this subject.
Two, for some purchasing units do not exist, in fact, the payment can not be recovered, should be treated as bad debts, transferred to management fees.
12. What should I do if the payment has been paid but the invoice has not arrived?
First, the purchased goods have been accepted and put into storage, and the payment has been paid, but the special invoice for purchasing VAT has not arrived, so the actual payment can be made first.
Debit "goods in stock" and other subjects
Credit "bank deposit" account
When obtaining a special invoice, the above-mentioned sub-employment should be written off in red, and then the amount, tax amount,
Debit: raw materials
Taxes payable-VAT payable (input tax)
Loan: bank deposit
13. How to evaluate and calculate the fixed assets provided by Sino-foreign joint ventures to the Chinese side of the enterprise?
When receiving the invested plant and machinery and equipment, the accounting treatment is as follows: according to the original book price of the invested unit,
Debit "fixed assets" and other subjects, credit "paid-in capital" according to the newly confirmed value, and credit "accumulated depreciation" according to the difference between the original book value and the newly confirmed value; If the newly confirmed value is greater than the original book value, the "fixed assets" shall be debited and the "paid-in capital" shall be credited according to the newly confirmed value.
14. How to deal with the problem that export documents are not standardized and cannot be refunded?
Answer: The domestic sales and export sales of productive export enterprises that implement the "first levy and then return" value-added tax shall be recorded in the subject of "tax payable-value-added tax payable (output tax)" on a monthly basis, and the tax shall be truthfully declared and paid. Because the export documents for applying for export tax refund are not uniform, the current tax refund cannot be made, but the output tax of export sales should be recorded in the subject of "prepaid expenses-VAT output to be transferred".
Calculate the tax after the taxable behavior occurs, and handle the export tax rebate after the export documents are complete. These two items cannot be equated. Because your company failed to declare the export sales due to the uneven export documents when filing tax returns, the output tax was uneven, and after deducting the input tax in full, there was still tax at the end of the period, which was incorrect.
15. Does the income from the sale of waste products need to be subject to VAT, income tax and accounting treatment?
Answer: (1) When an enterprise disposes of leftover bits and pieces produced in the production process, it shall calculate and pay VAT on the income obtained from leftover bits and pieces, and issue an invoice. The accounting entries are as follows:
Debit: bank deposit or accounts receivable.
Loan: Taxes payable-VAT payable
Loans: other business income
(2) At the end of the year, other business income will be transferred to this year's profit, and enterprise income tax will be calculated and paid. The accounting entries are as follows:
Debit: other business income
Loan: profit this year
16. What should I do if the invoice for sales goods is inconsistent with the VAT calculated in taxable value?
Debit: bank deposit1171.438+07.
Loan: product sales revenue 100 1
Tax payable-output tax 170.438+07
However, when paying taxes, the tax office will calculate the tax according to "income1001"(10017% =170.17).
Carry forward:
Debit: other payables-long-term cash payment 0.0 1 yuan.
Loan: Taxes payable-VAT payable (output tax) 0.05438+0 yuan.
Debit: cash 0.0 1 yuan.
Loan: other payables-long-term cash payment of 0.0 1 yuan.
Disposal: after the approval of non-operating income;
Debit: other payables-long-term cash payment 0.0 1 yuan.
Loan: non-operating income is 0.0 1 yuan.
17. What should the accountant do if the supplier issues goods in the current month and does not issue sales invoices in the current month?
If the contract between the buyer and the seller stipulates "payment within three months after delivery", the issuing time of the special invoice is "payment date agreed in the contract". Accounting treatment is as follows:
(1) When the goods are delivered, they will be delivered in installments.
Loans: Goods in stock
(2) When issuing an invoice, debit: accounts receivable-XX company.
Credit: VAT payable-output tax
Credit: income from commodity sales
At the same time, carry forward the cost of goods sales.
Debit: the cost of goods sold
Loan: Goods issued by installment.
(3) When the payment is received,
Debit: bank deposit
Loans: Accounts Receivable-XX Company
18. Accounting treatment of underpayment of income tax such as overpayment of wages.
A company paid extra wages and entertainment expenses before tax in xx years, and the local tax authorities levied enterprise income tax on the excess part of our company at the rate of 13.5%, and imposed a fine of 5,000 yuan. How to deal with the entry (our company has been unprofitable since it opened in 1997)?
Due to the overpayment of wages and social entertainment expenses, the local tax authorities have made a decision on the handling of late fees for your company, and the accounting entries made are as follows:
When drawing income tax,
Debit: income tax
Loan: Taxes payable
When paying the fine,
Borrow: profit distribution-tax fine of 5,000 yuan
Loan: 5000 yuan in the bank.
When paying taxes,
Borrow: taxes payable-income tax payable
Loans: bank deposits
19. Accounting treatment of enterprise public welfare fund
Accounting treatment is as follows:
When purchasing: press: fixed assets 10000.
Loan: bank deposit 10000.
Transfer to public welfare fund: Debit: surplus reserve-public welfare fund 10000.
Loan: surplus reserve-general surplus reserve 10000 yuan.
The public welfare fund is the accumulated funds extracted from after-tax profits by enterprises according to regulations, which is specially used to build collective welfare facilities for employees of enterprises. After the purchase and construction of workers' collective welfare facilities is completed, the public welfare fund should be transferred to the general surplus reserve (the "statutory surplus reserve" detailed account of joint-stock enterprises, and other enterprises can handle it through the "general surplus reserve" detailed account).
20. Accounting treatment of imported goods entrusted by agents
A company purchases raw materials from abroad 10 ton (general trade mode), and the overseas transaction price is 1000 yuan/ton, totaling 10000 yuan; Customs valuation at the time of import 1200 yuan/ton, totaling 12000 yuan; In addition, the import tariff is 5000 yuan and the value-added tax is 3000 yuan.
Borrow: raw materials 15000 yuan.
Taxes payable-VAT payable (input tax) 3000 yuan.
Loan: accounts payable-×××× foreign trade company 18000 yuan.
When paying foreign exchange:
Debit: accounts payable-×××× foreign trade company 18000 yuan.
Loan: bank deposit 18000 yuan.
What needs to be explained here is that the purchase price of raw materials should be determined according to the accounting system and the actual amount of materials. The "valuation" of the customs is the taxable value of the tariff, not the actual quantity of materials purchased, so it should be based on 10000 yuan.
2 1. How to handle the buyer's account when the goods are discounted?
Answer: When an enterprise sells goods at a discount and the seller issues a discount red-ink invoice, the relevant accounts of the buyer are handled as follows:
1. If the goods have not been accepted and put into storage, make a red-ink entry.
Borrow: material procurement (red letter)
Taxes payable-VAT payable (input tax) (red)
Loans: accounts payable, etc. (red)
2. If the goods have been accepted and put into storage, and the purchase price is accounted for, a red-ink entry should be made:
Borrow: Inventory goods (red letter)
Taxes payable-VAT payable (input tax) (red)
Loans: accounts payable, etc. (red)
Price accounting, should also adjust the "commodity price difference" subjects.
22 enterprises use self-produced goods as employee welfare funds.
Enterprises distribute self-produced goods to employees as benefits. According to the current VAT laws and regulations, it should be treated as sales goods and the VAT payable should be calculated. Accounting treatment is as follows:
Debit: welfare fund payable
Loan: Taxes payable-VAT payable (output tax)
(price of similar products ×××17%)
Goods in stock (cost price × quantity)
There is actually no sales in this business, so there is no need to make income entries, issue sales invoices and reflect them in the income statement.
23. Financial treatment of scores and mantissas of unpaid goods.
In daily economic business, when collecting payment for goods, some payment for goods is not collected, such as a few cents or cents. What should be done with these uncollected parts? Should it be included in management expenses or financial expenses?
According to the principle of accounting importance, uncollected funds of several dollars, tens of cents and cents are secondary accounting matters, which can be appropriately simplified and included in management expenses.
24. Tax and accounting treatment of prepaid freight.
Debit: Other receivables-prepaid freight-XX unit
Loans: bank deposits, etc.
Upon receipt of payment:
Borrow: bank deposits, etc.
Loan: other receivables-prepaid freight-XX unit
25. Accounting treatment of processing enterprises with supplied materials
For the raw materials and spare parts received by the foreign processing and assembly business of an investment enterprise, a separate ledger of "raw materials for entrusted processing" and related materials shall be set up to calculate the balance of receipt and delivery, and the accounting amount shall not be calculated, and accounting entries shall be made. In the process of processing materials, only the cost and labor cost of other materials that constitute the processed product entity are accounted for.
The accounting entries are as follows:
(a) when receiving the incoming materials, no accounting entries are made, and only the amount of the corresponding material sub-ledger in the reference subject of "entrusted processing of incoming materials" is registered.
(2) When receiving materials for manufacturing processed products such as "processing with supplied materials", the processing of "processing with supplied materials" is the same as above, and the subjects of "production cost" and "raw materials" are debited when receiving other materials.
(three) when completed, debit "goods in stock" and credit "production cost".
(four) export sales, debit "accounts receivable" subjects, credited "main business income" subjects. When carrying forward the sales cost, debit the account of "main business cost" and credit the account of "goods in stock".
26. Accounting treatment during enterprise preparation
The new enterprise accounting system does not set deferred assets account, but sets deferred expenses account and long-term deferred expenses account, respectively accounting for expenses with amortization period within 1 year (including 1 year) and above 1 year (excluding 1 year).
The system stipulates that the expenses incurred by the enterprise during the preparation period shall be handled in two ways:
1) If the fixed assets are built during the preparation period, the related expenses that can form the value of the fixed assets shall be accounted by the subject of "Construction in progress".
2) Staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, borrowing costs not included in the value of fixed assets, etc. When it happens, it should be accounted by the account of long-term prepaid expenses, debited by the account of long-term prepaid expenses and credited by the account of bank deposit. And from the month of production and operation, it is included in the profit and loss of the month of production and operation, debiting the subject of "management expenses" and crediting the subject of "long-term deferred expenses".
During the start-up period, the disposal of office building decoration expenses should be handled according to the different acquisition methods of office buildings:
(1) If the office building is purchased and built by an enterprise, but it can only be used for normal office after necessary decoration, its decoration fee should be capitalized to constitute the value of fixed assets, and the accounting treatment is the same as the first point.
(2) If an enterprise leases an office building, its decoration expenses belong to the improvement expenses of leased fixed assets, which should be amortized evenly during the lease period or the shorter service life of the leased assets after the enterprise starts its production and operation activities.
2. The renovation expenses incurred by the use of enterprise laboratories shall be amortized by stages according to their amount and benefit period, and shall be accounted for by the subjects of "prepaid expenses" or "long-term prepaid expenses".
27. Tax and financial treatment of loss on the way to purchase goods.
A company asked to buy a batch of goods, the total price (including tax) was 30 thousand yuan, which was paid (the company is a general taxpayer of value-added tax) and was stolen on the way. Excuse me: 1. Can the input tax invoice be deducted at the Inland Revenue Department? 2. How to write accounting entries when goods are out of stock? 3. The commodity price (assuming that the input tax can be deducted) is an abnormal loss. Can it be directly deducted from the pre-tax profit this year?
Answer: 1. The goods purchased by your company were stolen on the way, which is an abnormal loss. According to article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the input tax on goods purchased with abnormal losses shall not be deducted from the output tax. If your company is stolen on the way, the input tax contained in the goods cannot be declared and deducted.
Relevant accounting treatment is as follows:
1. When paying for the purchased goods:
Borrow: material procurement
Taxes payable VAT payable (input tax)
Loans: bank deposits
2. After confirming that the purchased goods are stolen goods.
Debit: gains and losses of pending property-gains and losses of pending current assets
Loan: material procurement
Taxes payable-VAT payable (transfer-out input tax)
Second, according to the current tax law, the taxpayer's net loss of current current assets due to inventory loss, damage and scrapping is allowed to be deducted before tax after the inventory loss information provided by the taxpayer is reported to the tax authorities for examination and approval according to the prescribed authority.
28. The tax problems involved in software development and the tax treatment of intangible assets and special technology investment.
The company is a general taxpayer, producing and selling equipment and software, and also developing software for customers. For the equipment and software produced by ourselves, VAT should be paid. For the software developed for customers, it is delivered with the technology, that is, the source code, and our company will not sell it to other customers. Should I pay business tax? Two, a company wants to use the evaluated software to invest in our company at a fixed price, but I don't know whether the investment behavior needs to pay business tax. I don't think it belongs to the transfer of intangible assets, because the company still has the right to deal with it, so it doesn't need to pay business tax. In addition, this business should be regarded as an investment. Is it necessary to pay enterprise income tax? How to deal with the accounts when evaluating the investment? 3. If an individual contributes capital with proprietary technology, is it necessary to pay business tax and personal income tax? How to pay?
Answer: 1. If the computer software developed by your company is sold to customers, and the computer software has been registered by China Copyright Protection Center and obtained the computer software copyright registration certificate, business tax will be levied, otherwise value-added tax will be levied.
2. 1. According to the current tax laws and regulations, the income from the transfer of intangible assets, that is, the transfer of land use rights, patents, non-patented technologies, trademark rights, copyrights, goodwill, etc., should pay business tax and enterprise income tax. However, the business tax and income tax have different provisions on whether to invest in intangible assets.
Business tax laws and regulations stipulate that the act of investing in shares with various intangible assets does not belong to transfer and does not belong to the scope of business tax collection, that is, business tax is not levied. However, the equity transfer obtained by investors through intangible assets investment is still taxed according to the intangible assets transfer tax items. The so-called "investment in shares" refers to whether the owners of intangible assets participate in the after-tax profit distribution of the joint venture and jointly bear the investment risks after investing in intangible assets. If the transfer fee is withdrawn according to a certain proportion of sales or turnover or the fixed income is obtained, and the investment and operation risks are not borne, it does not belong to investment in shares, but the intangible assets are transferred, and the business tax should be levied according to the tax items of the transfer of intangible assets.
With regard to income tax, the third point of Guo Shui Fa [2000] 1 18 in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) stipulates that when an enterprise invests in foreign countries with some non-monetary assets obtained from its business activities, it should be divided into two businesses: selling non-monetary assets and investing for income tax treatment, and the gains or losses from asset transfer should be confirmed according to regulations, and enterprise income tax should be paid according to law. That is to say, when an enterprise invests in non-monetary assets (such as intangible assets), the value-added part of its fair value is greater than its book value, and the transfer income is regarded as taxable income. The part whose fair value is lower than its book value is regarded as transfer loss and deducted before income tax.
2. Accounting treatment of evaluation and investment.
(1) The new Accounting System for Business Enterprises stipulates that the long-term equity investment exchanged by non-monetary transactions shall be regarded as the initial investment cost according to the book value of the exchanged assets plus the relevant taxes payable.
① When the evaluation value is greater than the book value.
Borrow: long-term investment equity investment (book value of investment assets+related taxes)
Loan: intangible assets (book value)
Deferred tax (appraised value-book value) × tax rate
② When the evaluation value is less than or equal to the book value.
Borrow: long-term investment equity investment (book value of invested assets)
Loan: intangible assets (book value)
(2) If the enterprise implements the old accounting system,
(1) When evaluating the added value
Borrowing: long-term investment-equity investment (fair value of investment assets)
Loan: intangible assets (book value)
Deferred tax (fair value-book value) × tax rate = tax.
Capital reserve (fair value-book value-tax)
② When evaluating impairment.
Borrowing: long-term investment-equity investment (fair value of investment assets)
Non-operating expenses (book value-fair value)
Loan: intangible assets (book value)
3. When an individual provides or transfers proprietary technology for others to use (the investment in proprietary technology should be proportional), the corresponding income obtained belongs to the royalties, and personal income tax should be paid. Income from royalties refers to the taxable income after deducting the prescribed expenses from the income obtained by individuals every time.
29. How to calculate the input tax of uncertified invoices in the current month?
The time limit for general VAT taxpayers to obtain special VAT invoices issued by anti-counterfeiting and tax control, for industrial enterprises to purchase goods, and for commercial enterprises to pay for the goods before deducting them. The authentication, declaration and accounting treatment of the deduction of purchased goods can be handled in the following ways.
1. Anyone who buys goods and receives the deduction form issued by anti-counterfeiting tax control,
Borrow: raw materials, etc
Taxes payable-VAT payable (input tax)
Loans: bank deposits, etc.
If the deduction is certified within the prescribed time limit, it is not necessary to change the above accounting treatment, and the deduction is declared in the month of certification; If the certification is carried out within the prescribed time limit, but the certification fails, or the certification is not carried out within the prescribed time limit, the input tax shall be transferred out:
Borrow: raw materials, etc
Credit: Taxes payable-VAT payable (transfer-out input tax)
If the deduction is received, but it is not proved in the month of receipt, the same entry should be made when the deduction is received, and the words "to be proved" should be marked in the memorandum.
Two, who have not received the invoice deduction of purchased goods, should be estimated and recorded at the end of the month.
Borrow: raw materials-material estimation.
Credit: accounts payable
At the beginning of the month, I rushed back with the scarlet letter.
After the invoice deduction is received, it shall be handled according to the above method.
3. There is no "tax to be deducted" in the current accounting regulations, so this account cannot be used for accounting.
30. Can I adjust the account by myself if I receive less money?
A: According to the document, when an enterprise sells goods, the buyer must obtain the discount certificate issued by the local competent tax authorities, and the supplier can serve as the legal basis for issuing red-ink invoices. If the buyer does not issue a discount certificate to the competent tax authorities, the supplier will adjust the account by himself, which is not in compliance with the regulations. The processing fee underpaid by the other party shall be treated as unrecoverable accounts receivable and can be included in the total non-operating expenses.
Borrow: non-operating expenses
Credit: accounts receivable ×× company
3 1. What should I do if I overcharge the amortization depreciation amount?
Example: A management equipment purchased by Company A on June 5438+February 3, 2000/Kloc-0, with the original value of 84,000 yuan, the original expected service life of 8 years, and the expected net salvage value of 4,000 yuan, is depreciated by the straight-line method. Due to technical factors and the renovation of office facilities, the depreciation period of equipment was changed from 65438+ 10/in June 2006 to 6 years, and the estimated net salvage value was 2000.
Solution: (1) The management equipment of Company A has been depreciated for 4 years (0 1 02,03,04), with accumulated depreciation of 40,000 yuan [4× (84,000-4,000)/8] and net fixed assets of 44,000 yuan.
(2) Starting from June 65438+1 October1in 2006, depreciation is accrued according to the new service life, and the annual depreciation expense is:
(44000-2000)/(6-4) = 2 1000 (yuan)
On June 5438+February 3, 20061day, the company made the following accounting entries:
Debit: management fee 2 1000
Credit: accumulated depreciation 2 1000.
32. How to deal with the accounting of greening expenditure for beautifying the environment?
It is a management activity of enterprises to plant flowers and turf and beautify the production and office environment. Expenses related to the purchase, planting and maintenance of flowers and turf (including fertilizers and pesticides to be fertilized every month in the future) should be included in the enterprise management expenses.
Debit: management fee -XXX
Credit: cash
33. How to calculate the entertainment expenses of non-sales enterprises?
An enterprise that does not have the income from its main business such as sales and business as stipulated in the industry financial accounting system can truthfully allocate the necessary business entertainment expenses in the management expenses according to the proportion of not more than 2% of all kinds of income it has obtained. Various incomes obtained by enterprises, including investment income, futures income, purchase and sale income and other business income.
34. How to deal with the fact that the amount of cash actually received by the restructured creditor's rights is greater than the book value?
If the actual amount of cash received is greater than the book value of the restructured creditor's rights, the creditor shall,
According to the book balance of the restructured creditor's rights, debit the account of "bank deposit", credit the account of "accounts receivable" or "other receivables", and debit the account of "bad debt provision" according to the difference. Provision for bad debts accrued by adjusting and reorganizing creditor's rights at the end of the period.
If an enterprise abuses accounting estimates and improperly makes provision for bad debts, it shall be deemed as a major accounting error and shall be handled in accordance with the provisions on major accounting errors.