Question 1: Accounting entries for environmental protection expenditures. Environmental protection charges include sewage charges

Borrow: Management expenses - environmental protection fees (sewage charges)

Credit: Bank Deposit

Question 2: What does the environmental protection expenditure in the factory include? Generally, it is sewage treatment equipment, facilities, sewage treatment tanks, dust removal equipment, dust removal workshop...

Question 3: Environmental protection fee What items of management expenses should be included?

Question 4: What does the environmental rating of Category I and Category II enterprises mean? Category 1:

1. a Coal mining industry

b Coal washing and dressing industry

2. a Metal mineral mining and dressing industry

b Non-metallic mineral mining and dressing industry

c Other mineral mining and dressing industries

3. Onshore oil and natural gas extraction industry

4. aPetroleum processing industry

bChemical raw materials, chemicals and pharmaceutical manufacturing industry

c Gas production and supply industry

d Coking industry

5. a Fireworks and firecrackers manufacturing industry

b Civilian explosive equipment manufacturing industry

Category 2:

6. Tailings ponds

7. Housing and civil engineering construction industry

8. Pipeline transportation industry

9. Warehousing industry

10. aWater conservancy industry

bHydropower engineering industry

11. aThermal power generation industry

b Thermal power production and supply industry

12. a Wind power generation industry

b Solar power generation industry

c Renewable energy power generation industry

13 . Nuclear industry facilities

14. a Ferrous and non-ferrous metal smelting and rolling processing industry

b Metal products industry

c Non-metallic mineral products industry

15. a Railway transportation industry

b Urban rail transit and auxiliary facilities

16. Highways

17. Ports and terminals

18. a Machinery and equipment manufacturing industry

b Electrical appliance manufacturing industry

19. a Light industry

b Textile industry

c Tobacco Processing and Manufacturing Industry

Question 5: What does enterprise management fee include? What does it mean? Enterprise management expenses refer to various expenses incurred by the enterprise's administrative department to manage the organization's business activities.

Enterprise management fees include:

1. Expenses for enterprise management departments and employees

① Company expenses: refers to expenses incurred directly in the enterprise administrative department Administrative department employee wages, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.

②. Union funds: refers to the funds accrued and allocated to the trade union based on 2% of the total wages of employees (excluding housing subsidies issued according to prescribed standards, the same below).

③ Employee education funds: refers to the expenses for employee training and learning, which are accrued at 15% of the total employee wages.

④. Labor insurance premiums: refers to the pensions paid by enterprises to retired employees (including the local unified pensions paid according to regulations), price subsidies, and medical expenses (including the payment of medical insurance fees for retired personnel). ), relocation allowance in another place, employee retirement pay, wages for sick leave for more than 6 months, employee death and funeral subsidies, pensions, and other expenses paid to retired personnel in accordance with regulations.

⑤ Unemployment insurance premium: refers to the unemployment insurance fund paid by the enterprise in accordance with regulations.

2. Expenses other than direct management of the enterprise

①. Board of Directors fees: refers to various expenses incurred by the enterprise’s board of directors or the highest authority and its members to perform their duties. Including member allowances, travel expenses, conference fees, etc.

② Consulting fees: refers to the fees paid by an enterprise to relevant consulting agencies for consulting on production technology, operation and management, or the fees paid to the enterprise's economic consultants, legal consultants, and technical consultants. ③. Fees for hiring intermediaries: refer to the expenses incurred when an enterprise hires an accounting firm to conduct audits, capital verification, asset evaluation, liquidation, etc.

④ Litigation fees: refers to the fees paid by an enterprise to sue or respond to a lawsuit in court.

⑤ Taxes: Real estate tax, vehicle and vessel use tax, land use tax, stamp tax, etc. paid by Georgian enterprises in accordance with regulations.

⑥. Mineral resource compensation fee: refers to the mineral resource compensation fee paid by enterprises that mine mineral resources in the territory of the People's Republic of China and other jurisdictional waters according to a certain proportion of the main business income.

3. Costs for providing production technical conditions

① Pollutant discharge fees: refers to the sewage discharge fees paid by enterprises in accordance with the regulations of the environmental protection department.

②. Greening fee: refers to the sporadic greening fee within the enterprise area.

③ Technology transfer fee: refers to the fee paid by an enterprise for using non-patented technology.

④. Research and development fees: refers to the new product design fees, process specification preparation costs, equipment debugging fees, testing and certification of raw materials and semi-finished products, and technical book materials fees incurred by the company in developing new products and new technologies. Intermediate test fees that are not included in the national plan, researchers' salaries, depreciation of research equipment, other funds related to the research of new products and new technologies, costs of scientific research and trial production entrusted to other units, and losses from failed trial production, etc.

⑤ Amortization of intangible assets: refers to the value of intangible assets amortized by the enterprise in installments. Including amortization of patent rights, trademark rights, copyrights, land use rights, non-patented technology and goodwill.

⑥. Amortization of long-term prepaid expenses: refers to the enterprise’s average amortization of various expenses with an amortization period of more than one year within the benefit period of the expense item, including average amortization based on the overhaul interval Fixed asset overhaul expenses, leased fixed asset improvement expenses that are evenly amortized over the shorter of the lease term and the remaining useful life of the leased asset, and other long-term deferred expenses that are evenly amortized over the benefit period pin.

4. Entertainment expenses for purchase and sale business

Which mainly refers to business entertainment expenses, that is, expenses paid by the enterprise for the reasonable needs of business operations. These expenses should be included in the management expenses according to the facts. .

5. Reserved expenses for losses or provisions

① Bad debt provisions: refers to the bad debt provisions set aside by an enterprise based on a certain proportion of receivables.

②. Inventory depreciation provisions: refers to the inventory depreciation provisions accrued by the enterprise based on the difference between the inventory's net realizable value at the end of the period and its cost.

③ Inventory losses and gains: refer to the net profits, losses and gains of an enterprise's inventory count, but do not include inventory losses that should be included in non-operating expenses.

6. Other expenses Other administrative expenses

This refers to expenses that are not included in the above items but should be included in administrative expenses.

Question 6: What is the meaning of internalizing environmental external costs? 5 points Internalization of external costs is to change the external impact brought about by economic behavior into internal impact, thereby eliminating the external impact and making the economy operate in a Pareto optimal state. For example, a company's production may pollute the land and bring about external diseconomy, but if the company buys the land, the externality will be internalized.

Generally speaking, external economies will cause private output to be less than social output or private costs to be higher than social costs. External diseconomy will cause private output to be greater than social output or private costs to be less than social costs.

Question 7: What accounting entries should be recorded for environmental sanitation fees? Accounting can’t do it, others;

Industrial enterprises, commercial enterprises:

Borrow: Management Expenses--Other expenses

Credit: Cash (or bank deposit)

Administrative undertakings:

Debit: Funding expenses--Other expenses

Loan: Cash (or bank deposit)

For reference only

Question 8: What accounting items should the illegal pollution discharge fees of enterprises be included in? The sewage discharge fees paid normally are recorded in "management expenses - sewage discharge fees", and the fines are recorded in "non-operating expenses".

Question 9: Which account should environmental testing fees be included in? Environmental testing fees are expenses for the current period, and generally enterprises will record them as administrative expenses. However, if the testing costs incurred by the manufacturing company during the procurement process should be included in the cost of the purchased materials.

If the inspection costs incurred during the production process, they should be included in the production cost.

If the inspection fee is related to sales, it will be included in the sales expense.

Question 10: The Environmental Protection Bureau provides environmental impact assessment reports for enterprises. What should be included in the environmental protection fees paid? Note: It is a newly built enterprise. The Environmental Protection Bureau does not have the qualifications or the right to do environmental impact assessment for the enterprise, nor can it recommend the corresponding environmental impact assessment qualification agency for the enterprise. This is illegal. You can find an agency to do the environmental impact assessment yourself, then the Environmental Protection Bureau will approve it, and then go to other departments to handle other related procedures. After three months of trial production, the Environmental Protection Bureau must conduct three simultaneous acceptance inspections, and then the company can be fully put into production