BR/>； The relevant ministries and commissions of the State Council, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to standardize the accounting information quality of accounting firms, asset appraisal institutions and tax agents (hereinafter referred to as "the company"), enterprises implemented the Accounting System for Business Enterprises in accordance with the relevant provisions of the state, and adopted the financial accounting measures of the original company on June 65438+ 10/day, 2002, so as to realize a smooth transition to the Accounting System for Business Enterprises and ensure that we drafted it. The executive power of law firms. If the company has any problems in the implementation of the Accounting System for Business Enterprises, please inform our department in time.
Attachment: Accounting Methods of Assets Appraisal Institutions, Accounting Firms and Tax Agents of the Ministry of Accounting and Finance
○ 1 1.2 This year, Shijiu
Accounting methods of accounting firms, asset appraisal institutions and tax agencies
In order to standardize the accounting of accounting firms, asset appraisal institutions and tax accounting firms (hereinafter referred to as "firms"), these Measures are formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Accounting System for Enterprises and relevant national laws and regulations, and in combination with the actual situation of the company.
First of all, the company should implement the Accounting System for Business Enterprises, and confirm, measure and record the accounting elements of the required accounting standards and the requirements of financial accounting reports in accordance with the provisions of the Accounting System for Business Enterprises from 1 2002.
The Company's Accounting System for Business Enterprises is adjusted as follows:
(1) Add the subject of "2333 Occupational Risk Fund".
"Occupational risks need to be extracted from the accounting affairs reserve of the occupational risk compensation fund. When the company withdraws the occupational risk fund, it debits the title of "management expenses-occupational risk fund" and credits the title of "occupational risk fund"; According to the law, the company debits the subject of "occupational risk fund" and credits the subject of "bank deposit". Withdraw risk fund compensation
Professional liability insurance under "management fee"
"The title of the management fee account setting details-insufficient compensation for professional responsibility, the difference is directly in profit and loss. The insurance premium paid by the parties by the accounting firm of the subject matter of insurance to resist risks and protect the interests of the company. The company pays to buy professional liability insurance, debits the subject of "management fee-professional liability insurance" and credits the subject of "bank deposit". The theme of
(3) Payment-to-payment business cooperation fee under "other payables" and "other expenses business cooperation of account accounting company". The details of business cooperation fees confirmed by the company do not include the fees that can be paid for business cooperation with other companies. Enterprises should charge service fees, debit "bank deposits" and other subjects, and the business cooperation fees of other companies that journalists should pay should be included in the "other payables-business cooperation fees" and the difference between loans and Hutchison Whampoa's main business income and other subjects. The business cooperation fee paid by the company shall be debited to the account of "other payables-business cooperation fee" and credited to the account of "bank deposit"; Other companies that pay the company's business cooperation fees shall debit the subjects such as "bank deposits" and credit the subjects of "main business income".
(four) under the "surplus" subjects set up "xx fund" detailed account.
Surplus reserve-××× Fund "accounts for the enterprise development fund extracted by the enterprise according to a certain proportion of net profit. The * * * mutual fund drawn by this firm shall be debited to the title of "profit distribution-statutory surplus reserve" and the title of "surplus reserve-* * * mutual fund".
Cancel the statutory surplus reserve and arbitrary surplus reserve under "surplus reserve", and cancel the statutory public welfare fund for the detailed subjects of "profit distribution" and "withdrawal of arbitrary surplus reserve".
Financial accounting report
(1) According to the format specified in the Accounting System for Business Enterprises, the items in the balance sheet are adjusted as follows:
1。 Other special payables drawn by the company according to the provisions on occupational risk compensation are reflected in the occupational risk fund project of the project reserve balance;
2。 According to the "reserve", "project" includes: canceling the statutory public welfare fund project. Any surplus reserve items related to statutory public welfare fund and other accounting statements have been cancelled.
(2) The items in the income statement shall be in the prescribed format, and the income and expenses of the company shall be reported in accordance with the specific contents of the Accounting System for Business Enterprises, and the report shall be made in accordance with the requirements of the segment report.
Four, the relevant provisions of the old and new accounting system convergence.
(1) The company implementing the Accounting System for Business Enterprises needs to receive special treatment due to the change of accounting policies adopted, unless it is stipulated by the retrospective adjustment law.
(II) Investment business Since the effective date of the Accounting System for Business Enterprises, the accounting treatment stipulated in the Accounting System for Business Enterprises shall not be adjusted retroactively. The implementation date of the original Enterprise Accounting System, but still insists that the Enterprise Accounting System promulgated from the effective date and the investment date shall be handled in accordance with the provisions of the Enterprise Accounting System, that is, the accounting system of the original investment company implemented before the confirmation of the Enterprise Accounting System shall not be adjusted retroactively; The confirmation of subsequent investment income and the adjustment of investment book value shall be handled in accordance with the provisions of the enterprise accounting system.
(III) When drawing impairment reserve for fixed assets, the depreciation rate and depreciation rate shall be recalculated according to the book value of fixed assets (that is, fixed assets shall be drawn after deducting accumulated depreciation and impairment reserve at cost, unchanged), as well as the recovery method of depreciation rate and impairment reserve for fixed assets, and the depreciation rate and depreciation rate shall be recalculated according to the book value and remaining service life of recovered fixed assets. Due to the adjustment of depreciation rate of fixed assets and depreciated fixed assets, the requirements of the Accounting System for Business Enterprises were not implemented, and the accumulated depreciation reserve before provision for impairment of fixed assets was adjusted.
The same amount that affects the amortization principle of intangible assets impairment reserve.
(four) enterprises in the implementation of the "enterprise accounting system" and other aspects of the problem, in accordance with the following provisions:
1。 The balance of "deferred assets" should be different: the organization expenses that have not been amortized are not in the benefit accounting period, but are balanced. They should be directly transferred to the retained profits at the beginning, debited to the profit distribution-profit distribution account, and credited to the deferred assets account, and the balance of all other deferred assets accounts should be transferred to the long-term deferred expenses account, debited to the long-term deferred expenses account and credited to the deferred assets account.
2。 The balances in the accounts of Development Fund and Partner * * * and Fund are transferred to the account of surplus reserve-* * * and Fund.
This one?