Excuse me, our company was established on June+10 last year, and the start-up expenses were not included in the deferred assets. After this year's adjustment, it will be included in the verification.

Excuse me, our company was established on June+10 last year, and the start-up expenses were not included in the deferred assets. After this year's adjustment, it will be included in the verification. How should I keep accounts? Organization expenses refer to the expenses incurred by an enterprise during the preparation period, including personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, and exchange gains and losses and interest expenses that are not included in the acquisition and construction costs of fixed assets and intangible assets. The preparation period refers to the period from the date when the enterprise is approved to start production and operation (including trial production and trial operation).

1. When the start-up expenses occur during the preparation period:

Borrow: Long-term deferred expenses-organization expenses

Loan: bank deposit or cash and other related subjects.

2. When amortization begins in the month of production and operation:

Borrow: amortization of management expenses-organization expenses

Loan: Long-term deferred expenses-organization expenses

The tax law stipulates that it should be amortized evenly for five years, so in order to reduce the trouble of tax adjustment, it can be amortized according to the time limit stipulated in the tax law, or it can be amortized into the expenses of the current year at one time, but the tax adjustment should be made when the income tax is settled at the end of the year, that is, the actual expenses can only be recorded in the current year.

See/meitaomei/archive/2008/02/25/266444.html for specific adjustment methods.