If the implementation of the new accounting standards, no longer distinguish whether the costs incurred during the preparatory period, all with the normal production and operation of the period is exactly the same.
The only difference is that the tax also needs to distinguish between the start-up costs during the preparatory period according to the five-year tax adjustments in each year.
If the implementation of the old version of enterprise accounting standards and enterprise accounting system, the accounting is also needed to distinguish between the preparatory period, the cost of expenditure is caught in the "long-term amortized expenses - start-up costs", in the normal production and operation of the current period of a transfer to the "administrative expenses". The first is the "management expenses".
Implementation of the old version of the standard at the same time also need to be adjusted in the normal production and operation of the current period of the difference between tax law and accounting.
Goods purchased during the preparatory period are accounted for in the same way as during normal operations.
As for the inventory without invoices, it is necessary to tentatively estimated in the accounts, the end of the month tentative estimate, the next month at the beginning of the punch tentative estimate, the end of the next month again tentative estimate ...... so on and so forth. Until the official invoice to the ticket, the corresponding account of inventory is no longer "Accounts Payable - Estimated", but "Accounts Payable - × × supplier".
But if you are sure that the invoice will not arrive, it is not good to do the above processing. Directly into the supplier's accounts payable bar, strictly speaking, is required to do a tax increase at the time of sale, depending on the severity of your tax and your company's degree of rigor.
And the expenses without tickets, in the preparatory period (the old version of the guidelines) is the best to be first recorded processing, as soon as possible to call for tickets. If you enter the normal production and operation period, has been determined to be unable to arrive at the ticket, but also directly into the current period of expenses, is also required to carry out tax adjustments.
2, buy a car matters of the entry
(1) pay the related party
Dr: other receivables - related party name
Cr: bank deposits
(2) the use of the company's pre-establishment, generally to pay royalties, the need for the other party to issue a vehicle lease invoices as the basis for the best for the calculation of the lease fee both sides have an agreement on the agreement. There is an agreement between the two sides on the calculation of the lease fee
Dr:Long-term amortized expenses - start-up costs (administrative expenses)
Cr:Other receivables
(3) Transfer of vehicles
Dr:Fixed assets - transportation equipment
Cr:Other receivables
(3) Transfer of vehicles
Dr:Fixed assets - transportation equipment
Dr:Transportation equipment
Cr:Other receivables
The relevant taxes to be noted, including the lease fee and the transfer of fixed assets of the business tax and urban construction tax, education surcharge, should be borne by the company, the company should be the above taxes and fees and then paid to the related party company, the current account is well balanced.