开办费的摊销期限（Amortization period of start-up expenses）.docVIP

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开办费的摊销期限（Amortization period of start-up expenses）.doc

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开办费的摊销期限（Amortization period of start-up expenses）

开办费的摊销期限（Amortization period of start-up expenses） Establishment fee and decoration fee (2012-03-08, 11:47:10) According to the implementation of the Provisional Regulations on enterprise income tax in Peoples Republic of China: rules for the enterprises in the construction period of the start-up costs, next month should be from the beginning of the production and management of the month, in the deduction of not less than 5 years period. The term preparation for construction refers to the period from the date when the enterprise is approved for establishment to the date of production and operation (including trial production, commissioning). Organization expenses is refers to the enterprise in the construction period of the costs, including staff salaries, office expenses, training expenses, travel expenses, printing fee, registration fee and are not included in the cost of fixed assets and intangible assets of exchange gains and losses and interest expenses. In the newly established company, in addition to the purchase of fixed assets, in the preparatory period will involve a lot of start-up costs, mainly including: the first part is the renovation and maintenance fees, raw materials and other large amount of expenses, if the debit of the direct profits of enterprises have a significant impact of current income, and can make after the accounting period to benefit, we can turn the expenditure to the long-term deferred expenses course, can not exceed the average amortization period of 5 years, are as follows: 1) the specific accounting treatment to pay expenses, to pay costs accounted for by: long-term deferred expenses expenses: the original loan material cash bank deposits 2) monthly amortization expenses management fees: Borrow Loans: long-term deferred expenses expenses is part of the construction period of telephone charges, transportation fees, office expense amount is A small expense. If we directly transfer the balance into the current profits and losses, the