Paragraph 2 of Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax: "Organization expenses refer to various expenses incurred by an enterprise during the preparation period, including personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, exchange gains and losses and interest that are not included in the costs of fixed assets and intangible assets."
1, expenses incurred
Borrow: Long-term deferred expenses-organization expenses
Loan: cash (or bank deposit)
2. At the end of the preparation period and amortization,
Borrow: amortization of management expenses-organization expenses
Loan: Long-term deferred expenses-organization expenses
Extended data:
Accounting process
Enterprise accounting process
1. Prepare accounting vouchers according to the original vouchers.
2. According to the proof of charge to an account, prepare the subject summary table.
3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.
4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).
5. Prepare tax returns according to accounting statements.
6 year-end carry-forward profit and loss (or monthly carry-forward profit and loss)
7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).
8. According to the annual accounting statements, prepare the annual income tax statements and other self-inspection forms for tax settlement and payment.
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