计提坏账准备的分录

计提坏账准备的分录 应该计入管理费用.管理费用在新会计准则里科目编号为6602.在《企业会计准则--应用指南2006》里，对管理费用这个科目讲解的第一条是这样说的:“一、本科目核算企业为组织和管理企业生产经营所发生的管理费用，包括企业在筹建期间内发生的开办费、董事会和行政管理部门在企业的经营管理中发生的或者应由企业统一负担的公司经费(包括行政管理部门职工工资及福利费、物料消耗、低值易耗品返销、办公费和差旅费等)、工会经费、董事会费(包括董事会成员津贴、会议费和差旅费等)......” 由此可见，在新的会计准则里开办费是应放在管理费用这个科目里的。因为管理费用当月转入了本年利润，所以也就不需要摊销了。建议你可找上面说的这本书看一下，它对每一个会计科目都有讲解。顺祝你进步～ 在公司未取得税务登记证之前的所有筹建费用，无论时间多长，均计入长期待摊费用，即， 借:长期待摊费用——开办费 货:现金/银行存款等 当公司开始经营之日摊销，新会计准则规定，开办费不得低于5年摊销(也可以在一年内摊 完，不过要调整纳税额)。再记， 借:管理费用———开办费 货:长期待摊费用 到月底再接转管理费用到本年利润即可，借:本年利润 货:管理费用 任何一家企业在生产经营前都会经过筹建这个阶段，在筹建期间自然会发生一些费用，这些费用包括哪些内容,如何进行会计处理,会计处理和税务处理存在哪些差异,如何进行纳税调整,会计制度和会计准则总是显得原则和抽象，对于这些丰富多彩的会计实践活动不可能规定得面面俱到，税法也是如此，因此在实践中总存在一些不明确的地方，现就此谈谈自已的一点看法，以请教于同行。 一、筹建费用的内容问 《企业会计制度》对筹建费用表述为:除购建固定资产外，所有筹建期间所发生的费用。企业在筹建期内发生的费用，包括人员工资、办公费、差旅费、培训费、印刷费、注册登记费以及不计入固定资产价值的借款费用等。 财政部《关于外商投资企业筹建期财政财务管理有关规定的通知》对外资企业筹建费用表述为:外商投资企业筹建期发生的有关费用列入开办费，包括筹建the Communist Party of China, and a deep understanding of the party's nature, purpose, guiding principles, goals, organization, good style, deeply understand the conditions, rights and obligations of members, code of conduct, bearing in mind that oath, clear Members of the standards and conditions, enhance respect, abide by the Constitution, maintaining the party Constitution consciousness of the party Constitution. Read through the familiar with the code of self-discipline of the CPC, the CPC disciplinary regulations, members of the Communist Party of China party regulations on rights protection Ordinance, mastering self-discipline standards of "four must", the "four upholdings", mastering various types of disciplinary offence and punishment provisions and clear what you can do, what they can't do. 2. speech understanding learning series XI series the basic spirit of an important speech by General Secretary, learn to understand the Party Central Committee on governance of the new concept of basic elements of new ideas and new strategies, master and strengthen the party spirit, fulfills the purpose ideas, moral character, conservation related to the basic requirements. Learning of the XI series read the important speech by General Secretary (2016), XI Henan work research guide, General Secretary's important speech. Learning series speech, main understand master following aspects content: (1) ideal faith 人员工资、差旅费、培训费、咨询调查费、交际应酬费、文件印刷费、通讯费、开工典礼费等。企业筹建期发生的资本支出不准在开办费中列支，包括购建机器设备、建筑设施、各项无形资产等支出。根据、、章程的规定应由投资者自行负担的费用亦不准在开办费中列支。外商投资企业签订合同之前投资各方为筹建企业而发生的各项费用支出，应由支出各方自行负担。 《企业所得税暂行条例实施细则》对内资企业筹建费用内容的规定与《企业会计制度》的规定基本一致，《外商投资企业和外国企业所得税法》虽然对外资企业筹建费用没有明确的规定，但是在实际执行中，与会计制度规定也是一致的。 实际上，筹建费用远远不止上述所列举的几项内容。有的工业制造企业从企业设立、征地建厂房到开始投产长达数年之久，会发生很多种类的费用，金额也很大。除购建固定资产和无形资产外，所有筹建期间所发生的费用都为筹建费用，具体内容有: 1.管理费用类 ?筹建人员工资:包括筹建人员的工资、奖金等工资性支出、缴纳的各项社会保险以及根据工资总额提取的职工福利费等; ?筹建人员办公费用:包括差旅费、会议费、办公费、印刷费、通讯费等; ?企业设立登记费用:包括工商注册费、税务登记费、验资费、咨询费、公证费、律师费等; ?税金:包括印花税、车船使用税、土地使用税等; 培训费:包括聘请专家进行技术指导和培训的劳务费及相关费用，因引进 ? 设备和技术而选派职工在筹建期间外出学习的费用等; ?资产摊销:包括低值易耗品摊销、固定资产计提折旧、无形资产摊销等; ?其他:包括业务招待费、广告费、开业典礼费等。 2.财务费用类:包括筹资支付的手续费以及不计入固定资产和无形资产的汇兑损益和利息支出等。 3.营业外支出类:包括捐赠支出、赞助支出、罚款支出、固定资产清理净损失等。 企业发生的下列费用，不得计入筹建费用: 1.取得各项资产所发生的费用，包括为购建固定资产和无形资产而支付的运输费、安装费、保险费和购建时所发生的相关人工费用等。 2.规定应由投资者各方负担的费用，如投资各方为了筹建企业进行调查、洽谈发生的差旅费、咨询费、招待费等支出。 3.筹建期应计入固定资产和无形资产价值的汇兑损益和利息支出等。 二、筹建费用的会计处理问题 《企业会计制度》规定:筹建期间所发生的费用，先在长期待摊费用中归集，待企业开始生产经营当月起一次计入开始生产经营当月的损益。因此筹建费用的会计处理方法较为简单，其核算过程是: 1.筹建期间发生费用时，直接根据有关原始凭证: 借:长期待摊费用——筹建费 贷:有关科目 2.开始生产经营当月，将归集后的长期待摊费用账户的余额一次性计入当月损益: 借:管理费用——筹建费摊销 贷:长期待摊费用——筹建费 the Communist Party of China, and a deep understanding of the party's nature, purpose, guiding principles, goals, organization, good style, deeply understand the conditions, rights and obligations of members, code of conduct, bearing in mind that oath, clear Members of the standards and conditions, enhance respect, abide by the Constitution, maintaining the party Constitution consciousness of the party Constitution. Read through the familiar with the code of self-discipline of the CPC, the CPC disciplinary regulations, members of the Communist Party of China party regulations on rights protection Ordinance, mastering self-discipline standards of "four must", the "four upholdings", mastering various types of disciplinary offence and punishment provisions and clear what you can do, what they can't do. 2. speech understanding learning series XI series the basic spirit of an important speech by General Secretary, learn to understand the Party Central Committee on governance of the new concept of basic elements of new ideas and new strategies, master and strengthen the party spirit, fulfills the purpose ideas, moral character, conservation related to the basic requirements. Learning of the XI series read the important speech by General Secretary (2016), XI Henan work research guide, General Secretary's important speech. Learning series speech, main understand master following aspects content: (1) ideal faith 实务中有许多人将筹建期的费用计入管理费用等期间费用科目，并转入利润，显然是不对的，管理费用是用来核算企业生产经营过程中所发生的费用，企业尚处筹建期，因此只能通过长期待摊费用账户处理。当然，如果企业筹建期很短(如一个月)，金额又很少，基于重要性原则也可以这样简化处理。 原行业会计制度规定，筹建费从企业开始生产经营的次月起，按照不短于5年的期限分期摊销计入管理费用。可能是基于谨慎性原则的考虑，《企业会计制度》对筹建费用的摊销作了重大调整，实行的是开始生产经营时的一次性计入方法。笔者认为，一次性计入的方法似乎不太符合配比原则，特别是筹建费用大的企业，必定严重影响投产当月的损益，造成利润不真实。 在实务中，关于筹建费用的会计处理还有一些特殊事项值得探讨: 1.利息收入和汇兑收益怎么处理,对于筹建期间的利息收入和汇兑收益，应与利息支出的会计处理相同，除计入固定资产和无形资产之外(如筹建期外币专门借款本金及利息所发生的汇兑收益冲减在建工程)，其余的利息收入和汇兑收益应冲减长期待摊费用——筹建费，不应在财务费用账户中核算。 2.筹建期间的固定资产是否计提折旧,如一家酒店企业，8月份酒店主楼已建好并装修完毕，现进行购置酒店经营用品、招聘员工、宣传推广等开业前准备工作，计划12月份开业。按《企业会计制度》规定，固定资产应自达到预定可使用状态之日起计提折旧，则本例中酒店主楼需在9月,11月期间提取折旧，并计入长期待摊费用——筹建费。由此可见，只要符合会计制度关于计提固定资产折旧的规定，筹建期间的固定资产也要计提折旧，与正常生产经营期间不同的是，计提的折旧要先在长期待摊费用账户中归集。 3.筹建期是否计提职工福利费,对于筹建期内发生的医疗等福利费用，如果筹建期较短，可据实列支，直接列入长期待摊费用——筹建费;对于筹建期较长的企业，笔者认为可按实发工资总额的14%计提职工福利费予以解决。 三、筹建费用的税务处理问题 税收法规对筹建费用的税务处理，与会计制度的规定可谓大相径庭。《企业所得税暂行条例实施细则》和《外商投资企业和外国企业所得税法实施细则》均规定:企业在筹建期发生的筹建费用，应当从开始生产经营的次月起，在不短于5年的期限内分期扣除。 根据税法规定，纳税人的财务、会计处理与税收不一致的，应依照税收规定予以调整，按税收规定允许扣除的金额，准予扣除。由于对于筹建费摊销两个不一致的口径，使税前会计利润和应纳税所得额在摊销期内将出现较大时间性差异。第一年应纳税所得额大大超过税前会计利润，第二年至摊销期末每年应纳税所得额又会小于税前会计利润。 在筹建费用分期税前扣除时，是不是所有的筹建费用都可以分期扣除,目前税法无明确规定。比照《企业所得税税前扣除办法》的规定，筹建费用可以分为下列四类: 1.可以据实扣除的项目:如办公费、注册登记费、培训费、印花税等。这类费用在经营期间可以据实税前扣除，毫无疑问，这类筹建费用可以全额分期扣除。 2.限额扣除的项目:如工资等。这类费用在经营期间是限额扣除，如计税工资的人均月扣除最高限额为800元。实际发放的工资在标准以内的，可据实扣除;超过标准的部分，在计算应纳税所得额时不得扣除。笔者认为，为了有利于税收征管，筹建期间发放的工资在限额以内的，可全额分期扣除，超过限额的部分则不得分期扣除。 the Communist Party of China, and a deep understanding of the party's nature, purpose, guiding principles, goals, organization, good style, deeply understand the conditions, rights and obligations of members, code of conduct, bearing in mind that oath, clear Members of the standards and conditions, enhance respect, abide by the Constitution, maintaining the party Constitution consciousness of the party Constitution. Read through the familiar with the code of self-discipline of the CPC, the CPC disciplinary regulations, members of the Communist Party of China party regulations on rights protection Ordinance, mastering self-discipline standards of "four must", the "four upholdings", mastering various types of disciplinary offence and punishment provisions and clear what you can do, what they can't do. 2. speech understanding learning series XI series the basic spirit of an important speech by General Secretary, learn to understand the Party Central Committee on governance of the new concept of basic elements of new ideas and new strategies, master and strengthen the party spirit, fulfills the purpose ideas, moral character, conservation related to the basic requirements. Learning of the XI series read the important speech by General Secretary (2016), XI Henan work research guide, General Secretary's important speech. Learning series speech, main understand master following aspects content: (1) ideal faith 3.规定比例限额扣除的项目:如业务招待费、广告费等。这类按销售(经营)收入一定比例限额扣除的费用，因筹建期间无销售(经营)收入，如何扣除,有人认为筹建期发生的业务招待费与销售(经营)收入不相关，不受比例限制，可以据实扣除。笔者认为，从税收的公平原则和合理原则出发，业务招待费等按一定比例限额扣除的费用应向以后年度无限期结转，按规定的比例扣除。 4.不得扣除的项目:如赞助支出、罚款支出等。这类费用在计算应纳税所得额时，当然要从筹建费用中剔除出来，不能分期扣除。 另外，如果企业存续期不足5年，可以向主管税务机关申请，将未摊销完的筹建费一次性摊销。 《税收征管法》规定，纳税人在纳税期内没有应纳税款的，也应当按照规定办理纳税申报，即通常所说的“零申报”。因此，筹建期企业在办理税务登记证后就应当进行纳税申报。另外，根据《外商投资企业和外国企业所得税汇算清缴》的相关规定，企业所得税汇算清缴对象为该汇算清缴年度内办理税务登记并开始生产经营的所有外资企业，因此筹建期企业勿需进行所得税汇算清缴。 四、企业筹建期间的会计报表问题 按照现行会计制度的规定，企业必须按规定编制资产负债表、利润表和现金流量表，筹建企业也不例外。由于处于筹建期的企业没有开展正常的生产经营活动，没有利润，有人认为无需编制利润表，笔者认为利润表应按零填列一起向外报送为宜，否则缺少利润表在形式上就不符合要求。 现金流量表的编制具有其特殊性。筹建费用是企业进行生产经营活动的必要准备，从性质上看属于投资活动，不应填列为经营活动的现金流出。由于筹建费这种现金流出并不构成真正意义上的资产，所以在现金流量表上不应列示在“构建固定资产、无形资产和其他长期资产而支付的现金”栏，而应在“支付的其他 栏列示。 与投资活动有关的现金” 五、企业筹建期间的确定问题 《企业所得税暂行条例实施细则》对于筹建期定义为:从企业被批准筹建之日起至开始生产经营(包括试生产、试营业)之日的期间。《企业会计制度》对筹建期只有原则性规定:即企业开始生产经营前的期间。 开始生产经营之日的确定，关系到会计处理上筹建费用何时一次性摊销,税务处理上筹建费何时可以分期扣除,但什么时候是开始生产经营之日(或企业筹建期间的结束)，目前会计制度和税法对其均无明确规定。 笔者认为:对于工业企业以企业设备开始运转，能够正常生产合格产品之日作为开始生产经营标志;商贸企业以售出第一宗商品之日作为标志;房地产开发企业等经营周期较长的企业，以主营业务活动开始(例如房地产开发企业的第一个开发项目打下第一根桩为标志)。对于其他企业而言，应当以实际有了生产、销售、提供劳务或者其他经营行为作为开始生产经营之日。在实务中，有人将营业执照签发日作为开始生产经营之日，有人将取得第一笔业务收入之日作为开始生产经营之日，对于某些企业也可能是适用的。当然，企业类型及业务性质各不相同，应按实质重于形式原则去判断为宜。 the Communist Party of China, and a deep understanding of the party's nature, purpose, guiding principles, goals, organization, good style, deeply understand the conditions, rights and obligations of members, code of conduct, bearing in mind that oath, clear Members of the standards and conditions, enhance respect, abide by the Constitution, maintaining the party Constitution consciousness of the party Constitution. Read through the familiar with the code of self-discipline of the CPC, the CPC disciplinary regulations, members of the Communist Party of China party regulations on rights protection Ordinance, mastering self-discipline standards of "four must", the "four upholdings", mastering various types of disciplinary offence and punishment provisions and clear what you can do, what they can't do. 2. speech understanding learning series XI series the basic spirit of an important speech by General Secretary, learn to understand the Party Central Committee on governance of the new concept of basic elements of new ideas and new strategies, master and strengthen the party spirit, fulfills the purpose ideas, moral character, conservation related to the basic requirements. Learning of the XI series read the important speech by General Secretary (2016), XI Henan work research guide, General Secretary's important speech. Learning series speech, main understand master following aspects content: (1) ideal faith 应付职工薪酬的账务处理 员工负担的保险，在发放工资时代扣出来。企业负担的保险，可先计提， 也可在缴纳时直接计入费用。 计提工资时: 借:管理费用，等 贷:应付职工薪酬--应付工资 发放工资时: 借:应付职工薪酬--应付工资 贷:银行存款/库存现金 应交税费--个人所得税 其他应付款--社会保险(个人负担部分) 缴纳社保时: 借:管理费用--社会保险，等(企业负担部分) 其他应付款--社会保险(个人负担部分) 贷:银行存款 如果社保是先计提再缴纳: the Communist Party of China, and a deep understanding of the party's nature, purpose, guiding principles, goals, organization, good style, deeply understand the conditions, rights and obligations of members, code of conduct, bearing in mind that oath, clear Members of the standards and conditions, enhance respect, abide by the Constitution, maintaining the party Constitution consciousness of the party Constitution. Read through the familiar with the code of self-discipline of the CPC, the CPC disciplinary regulations, members of the Communist Party of China party regulations on rights protection Ordinance, mastering self-discipline standards of "four must", the "four upholdings", mastering various types of disciplinary offence and punishment provisions and clear what you can do, what they can't do. 2. speech understanding learning series XI series the basic spirit of an important speech by General Secretary, learn to understand the Party Central Committee on governance of the new concept of basic elements of new ideas and new strategies, master and strengthen the party spirit, fulfills the purpose ideas, moral character, conservation related to the basic requirements. Learning of the XI series read the important speech by General Secretary (2016), XI Henan work research guide, General Secretary's important speech. Learning series speech, main understand master following aspects content: (1) ideal faith 计提时: 借:管理费用--社会保险，等(企业负担部分) 贷:其他应付款--社会保险(企业负担部分) 缴纳时: 借:其他应付款--社会保险(个人负担部分) 其他应付款--社会保险(企业负担部分) 贷:银行存款 the Communist Party of China, and a deep understanding of the party's nature, purpose, guiding principles, goals, organization, good style, deeply understand the conditions, rights and obligations of members, code of conduct, bearing in mind that oath, clear Members of the standards and conditions, enhance respect, abide by the Constitution, maintaining the party Constitution consciousness of the party Constitution. Read through the familiar with the code of self-discipline of the CPC, the CPC disciplinary regulations, members of the Communist Party of China party regulations on rights protection Ordinance, mastering self-discipline standards of "four must", the "four upholdings", mastering various types of disciplinary offence and punishment provisions and clear what you can do, what they can't do. 2. speech understanding learning series XI series the basic spirit of an important speech by General Secretary, learn to understand the Party Central Committee on governance of the new concept of basic elements of new ideas and new strategies, master and strengthen the party spirit, fulfills the purpose ideas, moral character, conservation related to the basic requirements. Learning of the XI series read the important speech by General Secretary (2016), XI Henan work research guide, General Secretary's important speech. Learning series speech, main understand master following aspects content: (1) ideal faith