The cost of small business accounting--澳洲Assignment代写

澳洲Assignment代写范文:“The cost of small business accounting”，这篇论文主要描述的是小企业在日常的经营活动中会产生许多的费用，这些费用会增加企业运营的成本，主要是包括业务成本、税收、其他业务支出、销售成本、财务成本以及管理成本，本文则主要侧向于对企业的成本费用的会计处理进行分析，希望能够帮助到小企业的会计学会如何对这些成本费用进行会计核算。

Cost is one of the elements, "Small Business Accounting Standards (Draft)" in the specification. Bulk refers to the accident of baby businesses in their circadian activities, will advance to abatement in owner's equity, accumulation has annihilation to do with the administering of the absolute address of bread-and-butter allowances to the owner. Baby business costs include: Bulk of basic business tax and surcharges, added operating expenses, affairs expenses, cyberbanking expenses, authoritative costs and so on. This cardboard intends to accord with baby business bulk accounting period, ie sales fees, accounts charges, administering fees and added costs for the aeon were discussed, with a appearance of baby business accounting cadre costs accounting aeon be helpful.

An accounting bulk of sales accounting

(A) the analogue of affairs expenses

Selling costs refers to baby business sales of appurtenances (or the accouterment of services) of assorted costs incurred during. Affairs costs usually cover insurance, packaging, artefact aliment fees, busline fees, administering charges, fees and commercial fees and exhibitions.

(B) the "cost of sales" account

1, use: "Selling expenses" annual accounting baby business affairs appurtenances and abstracts (or the accouterment of services) of assorted costs incurred in the process, generally including insurance, packaging, exhibition fees and commercial fees, article aliment fees, administering accuse and so on.

2 nature: the accumulation and accident accounts.

3, the structure: "Selling expenses" annual allotment amalgamation fee debit baby action in the advance of the auction of goods, insurance, exhibition fees and commercial fees, article aliment costs, busline costs, administering fees and so on. Affairs costs occurred if debit "cost of sales" account, accustomed to "cash", "bank deposits" and added accounts.

(Months) at the end, the annual antithesis can be transferred to "profit this year" annual afterwards the annual has no antithesis agitated forward.

(C) Accounting for example

Example 1:2 1 March, a baby business in adjustment to pay for the television commercial costs 5,000 yuan. Analysis stubs and television enterprises transaction cancellation as the base for accounting entries are as follows:

By: Affairs costs - commercial 5000

Credit: coffer deposits 5000

It should be acclaimed that, according to Article 44 of the "People's Republic of China on Action Assets Tax Law Implementation Regulations", commercial and business advance costs "incurred by an action qualifying, unless contrarily defined by the State Council accounts and tax departments, the does not beat 15% of sales (business) acquirement allotment again deducted; excess, aftereffect tax answer accustomed "in the future. So, commercial and business advance costs not appear this baby business absolute happen, contrarily the end, affected over sales (business) acquirement 15% in allotment to increases taxable income, annual and pay assets tax.

Example 2:2 18, A baby business to pay by analysis artefact busline fee of 1,000 yuan. Enterprises operating capacity to analysis stubs and busline invoices as the base for accounting entries are as follows:

By: Affairs costs - commercial costs 930

Taxes payable - VAT (VAT) 70

Credit: coffer deposits 1000

Under the new amendments to the accoutrement of Article VIII of the VAT regulations acceptable answer of ascribe tax, the busline costs acutely declared that the acquirement or auction of appurtenances and the transaction of busline costs in the assembly action of the adjustment abstracts in accordance with carriage costs VAT busline costs announce the bulk and bulk of 7% answer calculations. This includes both paid busline costs of appurtenances purchased, including the auction of goods.

Example 3: the end of a baby business costs in the accepted aeon will be aloft 5930 yuan into "profit this year" account. Accounting entries are as follows:

By: Accumulation for the year 5930

Credit: Affairs costs 5930

Second, bulk accounting and cyberbanking accounting

(A) analogue of a cyberbanking cost

Finance costs accredit to the assembly and operation of baby businesses to accession basic costs costs bare to happen, accounts costs cover absorption bulk (less absorption income), cyberbanking and added accompanying charges.

(B) "Financial expenses" account

1, use: "Financial expenses" annual accounting assembly and operation of baby businesses to accession funds bare to appear costs costs, including absorption bulk (less absorption income), cyberbanking and added accompanying charges. Baby business borrowing for the accretion of anchored assets costs occurred afore the achievement of final accounts shall be included in the bulk of anchored assets, not included in accounts costs.

2 nature: the accumulation and accident accounts.

3, Structure: Cyberbanking costs "Financial expenses" annual debit and added baby businesses occurred. Cyberbanking costs incurred, debit "financial expenses" account, accustomed to "bank", "interest payable" and added accounts; acclaim allotment occurs should be annual adjoin absorption assets and added cyberbanking expenses. Upon cancellation of absorption on deposits, debit "bank deposits" and added accounts, accustomed to "financial expenses" account.

(Months) at the end, the annual antithesis can be transferred to "profit this year" subjects, afterwards the annual has no antithesis agitated forward.

Example 4: B business for baby businesses, the acquirement of abstracts application coffer accepting bills, bankers' acceptances fees paid 2,000 yuan. Accounting entries are as follows:

By: Accounts costs 5000

Credit: coffer deposits 5000

Example 5: admission coffer notification, B enterprises accept their drop accounts accept been transferred to its absorption assets from coffer deposits should be 2,000 yuan. Accounting entries are as follows:

By: Accounts costs 2000

Credit: coffer deposits 2000

Example 6: Coffer accustomed a apprehension from the coffer annual drop absorption answer B business loans 12,000 yuan. Accounting entries are as follows:

By: Accounts costs 12,000

Credit: coffer deposits 12,000

According to Article 38, "Enterprise Assets Tax Law Implementation Regulations of the People's Republic of China", "enterprise in assembly and business activities of the afterward absorption bulk deducted: absorption bulk of non-financial accumulated loans from cyberbanking companies, cyberbanking firms deposits Absorption and lending absorption expense, absorption bulk on accumulated band arising approved; bulk of non-financial accumulated loans to non-financial corporations, the bulk does not beat the allocation of cyberbanking enterprises in accordance with the aforementioned aeon ante of agnate loans. "

Example 7: (months) at the end, B enterprises will "Financial expenses" annual antithesis of 3000 yuan into "profit this year" annual afterwards the annual has no antithesis agitated forward. Accounting entries are as follows:

By: Accumulation for the year 15,000

Credit: Accounts costs 15,000

Third, the bulk accounting administering accounting

(A) the analogue of authoritative costs

In accession to the administering fee is the bulk of arch operations occurring baby businesses, the basic business tax and surcharges, and added costs Added operating expenses, affairs costs and cyberbanking costs alfresco the authoritative costs cover bulk baby business management, start-up costs, appointment expenses, ball expenses, accompanying to the acquittal of abiding prepaid expenses, acreage tax, car tax, acreage use tax, brand assignment and so on.

(B) "Administrative expenses" account

1, use: "management fees" annual in accession to the basic business bulk accounting baby business occurred, the basic business tax and surcharges, and added costs Added operating expenses, affairs expenses, cyberbanking expenses, operating costs outside, including baby businesses during the alertness start-up costs, costs (including authoritative administering payroll, absolute consumption, depreciation, repairs, appointment costs and biking expenses, etc.), assassin bureau fees, consulting fees (including authoritative departments occurred in the operation and administering of the accident consultancy fees), acknowledged fees, ball expenses, acreage taxes, car use tax, acreage use tax, brand duty, alteration fees, mineral assets advantage and carrion charges. Baby Business (commodity circulation) administering fees little, do not set up the account, the annual of the capacity of this adding can be congenital into "cost of sales" annual accounting.

2 nature: the accumulation and accident accounts.

3, the structure: "management fees" bulk debit annual allotment administering administration personnel, abrasion of anchored assets and accouterment for authoritative administering aliment happen, happened appointment expenses, utilities, entertainment, hiring bureau fees , consulting fees, acknowledged fees, alteration fees, carrion fees, affected and bent in accordance with the accoutrement of the mineral assets advantage payable, acreage tax, car tax, acreage use tax, brand assignment and baby businesses during the aeon occurred in the alertness of the start-up costs including agents salaries, appointment expenses, training fees, biking expenses, press costs, allotment fees and are not included in the bulk of anchored assets and added borrowing costs. In the administering of the absolute costs incurred, debit "management fees (start-up costs)" account, accustomed to "bank", "Employee allowances payable", "accumulated depreciation", "Taxes" and added accounts.

(Months) at the end, the antithesis of the annual can be transferred to "profit this year" annual afterwards the annual has no antithesis agitated forward.

Example 8: A baby business enterprises, which body appointment costs during the analysis by paying 3,000 yuan, 2,000 yuan press costs and allotment fee of 5,000 yuan. Accounting entries are as follows:

By: Administering fees - start-up costs 10000

Credit: coffer deposits 10,000

Example 9: A accumulated acknowledged counsel, consulting fees 600 yuan in cash. Accounting entries are as follows:

By: Administering fees - consulting fees 600

Credit: Banknote 600

Example 10: A business should pay acreage taxes this month, 500 yuan, 300 yuan car use tax, and brand assignment on the acquirement of 200 yuan. Accounting entries are as follows:

By: Administering fees - taxes 1000

Credit: Taxes payable - acreage taxes payable 500

- Car use tax payable

300

Cash on duke 200

Example 11: A business ball costs paid in banknote 15,000 yuan. Accounting entries are as follows:

By: Administering fees - accommodation business

15000

Credit: Banknote 15,000

It should be acclaimed that, for the baby business ball expenses, and assembly and business activities accompanying to business ball costs Article 43, "" Action Assets Tax Law Implementation Regulations of the People's Republic of China, "an enterprise, according to 60% of the bulk of the answer occurs , but can not beat sales (business) acquirement 5 ‰ ". Assuming that the baby enterprises to access sales assets 2,500,000 yuan, the action assets tax during the anniversary final adjustment should be adapted by the bulk of taxable assets is affected as follows:

250 × 5 ‰ = 1.25 (ten thousand yuan)> 1.5 × 60% = 0.9 (million)

Adjusted by the accommodation business assets = 1.5-1.5 × 60% = 1.5-0.9 = 0.6 (million)

(Months) at the end, A aggregation can antithesis the annual 26,600 yuan into "profit this year" account.

By: Accumulation for the year 26600

Credit: Authoritative costs 26600

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