Article 1 In order to strengthen the financial management of this unit, this system is formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Accounting System for Small Enterprises and the Accounting System for Enterprises, and in combination with the production and operation characteristics and management requirements of this unit.
Article 2 This unit shall carry out independent accounting, be responsible for its own profits and losses, truly reflect its financial position and operating results according to the accrual principle, pay taxes according to law, and accept the inspection and supervision of the tax authorities.
Article 3 Owners' equity includes paid-in capital, capital reserve, surplus reserve, current year's profit and profit distribution. Surplus reserves are used to cover losses or increase capital.
Article 4 Liabilities are divided into current liabilities and long-term liabilities. Current liabilities include short-term loans, notes payable, accounts payable, other payables, wages payable, welfare payable, taxes payable, other payables, profits payable, value of assets to be transferred, accrued expenses, etc.
If there is any payable due to the creditor's reasons, it will be treated as non-operating income.
Welfare expenses payable shall be calculated at 14% of the total taxable wages, while trade union funds and employee education funds shall be calculated at 2% and 1.5% respectively.
The accrued expenses include accrued rent, insurance premium and short-term loan interest.
Article 5 Current assets include monetary funds, accounts receivable, provision for bad debts, other receivables, inventories, prepaid expenses, etc.
At the end of the year, provision for bad debts is made at the rate of 65438+ 0% of the balance of accounts receivable, and provision for inventory depreciation is made at the rate of 0.5% of the ending balance of inventory goods.
Inventory includes materials in transit, materials, low-value consumables, goods in stock, materials entrusted for processing, goods entrusted for consignment, etc. Inventory is accounted for according to actual cost, and inventory cost is carried forward according to moving average method. Low-value consumables are included in the cost once they are collected (generally, those with a large amount of one-time collection are included in the deferred expenses, and are accounted by the 50-50 amortization method).
Article 6 Non-current assets include fixed assets, projects under construction, intangible assets and deferred assets. Houses, buildings and major equipment, appliances and tools for production and operation purchased and built by the unit with a service life of more than 65,438+0 years, and major equipment, appliances and tools for non-production and operation with a unit price of more than 2,000 yuan and a service life of more than 2 years are classified as fixed assets. Fixed assets are depreciated by the straight-line method (average life method), and the net value rate of fixed assets is determined according to 5% of the original value of fixed assets. The depreciation period is determined according to the following methods:
(1) 30 years for houses and buildings;
(2) The year of trains, ships, machines, machinery and other production equipment is 10;
(3) Electronic equipment, means of transportation other than trains and ships, and appliances, tools and furniture related to production and operation are five years;
(If the repair cost of fixed assets is directly included in the current cost, and the repair cost accounts for more than 20% of the original value of fixed assets, or the service life can be extended for more than two years after repair, and it is used for new purposes after repair, it is regarded as the improvement expenditure of fixed assets. Expenditure on improvement of fixed assets correspondingly increases the value of fixed assets or serves as deferred assets. )
Deferred assets are amortized by the straight-line method for five years, and intangible assets are amortized by the average of 50 years.
The inventory and fixed assets of an enterprise should be counted regularly, and the net profit and loss of inventory gain or inventory loss should be reported to the tax authorities for approval and listed as management expenses or non-operating income and expenditure.
Article 7 Cost categories (industrial enterprises) include production costs and manufacturing expenses, and all production expenses incurred by enterprises are separately collected according to product categories and cost items; After the manufacturing expenses are collected by items, they are allocated according to the sales revenue standard and included in the cost.
Article 8 The profit and loss category includes main business income, main business cost, main business taxes and surcharges, other business income, other business expenses, operating expenses, management expenses, financial expenses, non-operating expenses and other subjects.
The main business income accounts for the income generated by the sales of products (commodities) and the provision of industrial services, and sets detailed subjects according to the categories of products (commodities). When an enterprise issues products (commodities), provides labor services, receives the price or obtains the proof of asking for the price, it confirms the realization of the main business income.
The main business cost accounting enterprise sells products (commodities), provides industrial services and other actual costs, and sets up detailed accounts according to product (commodity) categories.
Operating expenses account for the expenses incurred by enterprises in the process of product (commodity) sales, including transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, exhibition expenses, advertising expenses, business promotion expenses, etc. , set up detailed accounts by cost items.
The main business taxes and surcharges include business tax, urban construction tax and education surcharge paid according to the provisions of the tax law.
Management expenses include salary and welfare expenses of administrative personnel, various taxes and fees directly included in management expenses, business entertainment expenses, depreciation expenses, employee education expenses, trade union funds, labor insurance fees, travel expenses, conference fees, directors' dues, legal, financial, data processing and accounting affairs expenses. The bad debt losses incurred by the enterprise shall be directly included in the current management expenses according to the part that exceeds the provision for bad debts approved by the tax authorities, and the confirmation of bad debts shall be reported to the tax authorities for approval in accordance with the requirements of the tax law. Travel expenses, plane expenses, accommodation fees and other expenses incurred by enterprise personnel on business trips shall be reimbursed after being signed by valid legal documents, and the travel allowance shall be distributed to 20 yuan every day in the city, 30 yuan every day in other provinces, 50 yuan every day outside the province and 60 yuan every day in the special zone.
Non-operating income and expenditure refers to all kinds of income and expenditure that are not directly related to the production and operation of enterprises, including asset inventory loss and extraordinary loss.
Other business income and expenditure refers to the operating income and expenditure other than the sales (business) of main products (commodities).
Article 9 Profit refers to the net profit after deducting costs and taxes from income in a certain period. After making corresponding adjustments in accordance with the provisions of the national tax law, the income tax shall be paid according to law, and the income tax shall be calculated by the taxable amount method. After paying income tax, the profits will be used to make up the losses of previous years, and then after deducting the preceding paragraph, the surplus reserve will be drawn at 10% and then distributed to investors.
This system has been implemented since.