Answer: 1. Surplus reserve refers to the statutory reserve fund and arbitrary reserve fund drawn by small enterprises (companies) from after-tax profits according to the Company Law.
Small enterprises (foreign businessmen) shall draw reserves and enterprise development funds from after-tax profits according to law.
2 small enterprises (foreign capital) should also make detailed accounting for "reserve fund" and "enterprise development fund" respectively.
Small enterprises (Chinese-foreign cooperative enterprises) should set up a detailed account of "profit return investment" in this course, and return the investment of investors during the cooperation period according to the contract.
Three, small enterprises (foreign investment) in accordance with the provisions of the withdrawal of reserve funds, enterprise development funds, employee incentives and welfare funds, debit the "profit distribution-reserve funds, enterprise development funds, employee incentives and welfare funds" subjects, credited to the subjects (reserve funds, enterprise development funds), "post salary payable" subjects.
Small enterprises (Chinese-foreign contractual joint ventures) should return the investors' investment during the cooperation period according to the contract, debit the title of "paid-in capital return investment" and credit the title of "deposit" according to the actual amount of investment returned; At the same time, debit the subject of "profit distribution-profit return investment" and credit this subject (profit return investment).
4. The credit balance at the end of this course reflects the total amount of statutory provident fund and arbitrary provident fund for small enterprises (company system), and the total amount of reserve fund and enterprise development fund for small enterprises (foreign investment).
How to deal with the accounts of safety production expenses (reserve funds) extracted and spent by small enterprises?
1. Interpretation of Accounting Standards for Business Enterprises No.3 issued according to Accounting (2009) No.8 document.
Article 3. How to calculate the safety production expenses extracted by enterprises in high-risk industries?
The safety production expenses extracted by enterprises in high-risk industries in accordance with state regulations are included in the relevant product costs or current profits and losses, and are also included in the subject of "430 1 special reserve".
When enterprises use the extracted safety production expenses, they belong to expenses and directly offset the special reserve. If an enterprise uses the extracted safety production expenses to form fixed assets, it shall collect the incurred expenses through the subject of "construction in progress" and confirm them as fixed assets when the safety project is completed and reaches the scheduled usable state; At the same time, the special reserve should be reduced according to the cost of fixed assets, and the accumulated depreciation of the same amount should be confirmed. Depreciation of fixed assets will not be accrued in future periods. If this interpretation is not handled in accordance with the above provisions before the release, it shall be adjusted retrospectively.
2. Relevant accounting treatment is as follows
The enterprise extracts the safety production expenses.
Borrow: manufacturing costs, etc.
Loans: special reserves
Use the safety reserve to pay for the expenses.
Borrow: special reserve
Loans: bank deposits
Use the safety reserve to purchase fixed assets such as safety equipment.
Borrow: Construction in progress.
Taxes payable-VAT payable (input tax)
Loans: bank deposits
When the preset available state is reached.
Borrow: fixed assets
Loan: Construction in progress.
Write off the special reserve according to the cost of forming fixed assets, and confirm the accumulated depreciation of the same amount, and the fixed assets will not be depreciated in future periods.
Borrow: special reserve
Credit: accumulated depreciation
How to enter the petty cash withdrawn by small enterprises according to relevant regulations? General reserves set up subjects through surplus reserves, and special funds use special fund subjects. Different questions have different answers. This is a special feature of finance, so financiers should accurately describe and get answers when consulting questions online.