All Accounts Payable Before The New Company Is Open To Business

With the continuous development of the economy, more and more people are seeking to start their own businesses.

But for many new company accountants, how to record all the new companies before business?

This is the most troublesome problem.

1, capital expenditures are recorded in fixed assets, intangible assets and other subjects.

2.

Sexual expenditure is recorded in start-up costs and is amortized within 5 years after official business.

3. Expenses can be classified and summarized, for example, divided into

There are no hard and fast rules, such as general manager, financial affairs or two kinds of combination, which are clear and clear and convenient to find.

4, bookkeeping should be recorded according to the principles of relevance, authenticity, legality and rationality.

5, not before the expenditure can be used as a start-up fee, capital expenditure should be accounted for as fixed assets or intangible assets, and the cost expenditure can be used as a start-up cost.

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In accordance with China's enterprise accounting standards, inventory refers to all kinds of assets stored in the course of production and operation for sale or consumption, including commodities, finished products, semi-finished products, products and all kinds of materials, fuels, packaging, low value and easily consumed products, etc.

Because different industries need different types of inventory in different production and operation activities, inventory can reflect the characteristics of production and operation in the industry.

For example, the main production and operation activities of the manufacturing industry are to pform one product into another product. Therefore, it not only reserves raw materials for production, but also produces products in production and production stages, and also has finished manufacturing processes, products to be issued and sold.

Therefore, the inventory accounting of industrial enterprises includes raw materials, packaging, low value and easily consumed goods, commissioned processing materials, semi-finished products, finished products, and commodities issued by installments.

The inventory accounting of construction enterprises includes inventory materials, low value and easily consumed goods, turnover materials, commissioned processing materials, engineering construction, industrial production, auxiliary production, etc.

The main business activities of commodity circulation enterprises are to purchase goods and sell goods, and there is no manufacturing process. Therefore, their stock is mainly purchased for goods to be sold, including materials and materials for their own operation.

In terms of material purchase cost accounting, industrial enterprises require the direct expenses incurred in the purchase of materials to be included in the purchasing cost of corresponding materials for the material purchase cost in accounting, and the purchase cost of commercial enterprises and service industries is roughly the same as that of industrial enterprises.

The construction materials of construction enterprises and capital construction enterprises are relatively complex, and the procurement cost is relatively high. Special accounting items, such as "purchase and storage fees", are set up to calculate the purchase expenses and reasonably amortize the procurement costs of various materials within a certain period.

The inventory of commercial enterprises is more reflected in the purchase of goods to be sold.

Transportation enterprises are mainly engaged in pportation activities such as highways, civil aviation and railways. Their stocks are mainly spare parts for all kinds of fuels and repair of pport means, and there are no or few products and finished products.

In addition, we can also see that some industries have a longer time cycle in product inventory, such as the construction of real estate development industry, the housing for sale, the unfinished projects of large machinery manufacturing (such as ships, complete sets of equipment), etc., and some industries have very little inventory, such as tourism, management consulting industry, etc.

All these clearly reflect the characteristics of the industry accounting.