Specific content of organization expenses
1, staffing costs.
(1) Staff's labor expenses: specifically, it includes salary expenses such as staff's salary and bonus, as well as various social insurances that should be paid. Welfare expenses incurred during the preparation period, such as medical expenses, can be truthfully charged if the preparation period is short, and employee welfare expenses can be accrued according to 14% of the total salary if the preparation period is long.
(2) Travel expenses: including local transportation expenses and foreign travel expenses.
(3) Directors' dues and joint committee dues
2. Notarization fee for enterprise registration: mainly including registration fee, capital verification fee, tax registration fee and notarization fee.
3. Financing cost: mainly refers to the handling fee paid by financing and the exchange gains and losses and interest not included in fixed assets and intangible assets.
4. Personnel training fee: There are two main situations.
(1) The imported equipment and technology need to be digested and absorbed, and the expenses for sending some employees to study abroad during the preparation period.
(2) Labor expenses and related expenses for hiring experts for technical guidance and training.
5. Amortization, scrapping and damage of enterprise assets.
6. Other expenses
(1) Office expenses, advertising expenses and entertainment expenses incurred during the preparation period.
(2) Stamp duty
(three) the feasibility study expenses confirmed by the investor and borne by the enterprise.
(4) Other expenses related to the preparation, such as data investigation fees, legal fees, document printing fees, communication fees, celebration gifts, etc.
Expenditure not included in the scope of organization expenses
1, expenses incurred in acquiring various assets. Including transportation costs, installation costs, insurance premiums and related labor costs incurred during the purchase and construction of fixed assets and intangible assets.
2, the provisions should be borne by all parties to the investment costs. Such as travel expenses, consulting fees, hospitality, etc. Expenses incurred by investors for investigation and negotiation to set up enterprises. The China Municipal Government also stipulates that the entertainment expenses incurred by inviting foreign businessmen to negotiate business during the negotiation of Sino-foreign joint ventures shall not be listed as the start-up expenses of the enterprises, and shall be borne by the invited enterprises.
3. Expenditures such as fixed assets and intangible assets purchased and built for training employees shall not be listed as organization expenses.
4. The interest paid by investors to raise funds by themselves with invested capital is not included in the start-up expenses, and shall be borne by investors themselves.
5. The handling fee paid for depositing foreign currency cash in the bank shall be borne by the investor.
Main accounting treatment of organization expenses
1. This course accounts for the management expenses incurred by enterprises for organizing and managing their production and operation. Including the start-up expenses incurred during the preparation period of the enterprise, the company expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise (including the salary and welfare expenses of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, directors' membership fees (including allowances for board members, conference fees, travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), legal fees, etc.
Enterprise (commodity circulation) management costs are not much, so it is not necessary to set up this course. The accounting content of undergraduate course can be incorporated into the accounting of "sales expenses". Follow-up expenses such as fixed assets repair expenses incurred by production workshops (departments) and administrative departments of enterprises are also accounted for in this account.
Two, this course can be detailed accounting according to the cost of the project.
Three, the main accounting treatment of management expenses.
(1) The start-up expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees and borrowing expenses not included in the cost of fixed assets, shall be debited to this account (start-up expenses) and credited to "bank deposits" and other subjects.
(two) the salary of the staff and workers of the administrative personnel shall be debited to the subject and credited to the subject of "Payable Staff and Workers".
(three) the depreciation of fixed assets accrued by the administrative department shall be debited to this account and credited to the "accumulated depreciation" account.
The office expenses, utilities, business entertainment expenses, agency fees, consulting fees, attorney fees, technology transfer fees, research fees, etc. incurred shall be debited to this account and credited to such subjects as "bank deposit" and "R&D expenditure".
Calculate and determine the mineral resources compensation fee, property tax, vehicle and vessel use tax, land use tax and stamp duty that should be paid according to the regulations, debit the subject and credit the subject of "tax payable".
Four, at the end of the period, the balance of the undergraduate project should be transferred to the "profit this year" subject, and there is no balance in this subject after the carry-over.