1, financial expenses.
Financial expenses include interest expenses, exchange losses, related handling fees and other financial expenses. Specifically, in the transaction involving the loan agreement, the company needs to pay interest expenses and include them in the financial expense account. In addition, in foreign exchange transactions, exchange losses also need to be included in the financial expense account.
At the same time, there are some other financial-related procedures, such as bank charges, which also need to be included in financial expenses.
2. Online banking transaction fee.
The accounting subjects of such expenses need to be determined according to the specific circumstances of the transaction. If it is a general main business transaction, it should be included in the financial expenses. Because these expenses are necessary costs in enterprise operation, they need to be directly included in the income statement to calculate the pre-tax profit.
However, if the transaction involves the purchase and construction of fixed assets or intangible assets, the handling fee generated by the transaction should be included in the asset value; If the transaction occurs during the liquidation period, such handling fees shall be included in the liquidation profit and loss account.
3. Stock issuance fee.
The handling fee for issuing stocks needs to be deducted from the stock premium, and the premium that has not been deducted needs to be deducted from the capital reserve. This is because the handling fee generated by stock issuance is a necessary cost for the development of enterprises, but at the same time it cannot affect the rights and interests of shareholders and needs to be properly handled. Expenses directly related to business combination shall be included in the cost account of combination.
At the same time, if the buyer's net profit exceeds a certain level of additional consideration for two consecutive years, it should also be included in the merger cost. On the whole, the handling method of handling fees needs to be determined according to the specific situation. Enterprises need to accurately calculate and handle expenses according to transaction types, expense attributes and other factors. This is helpful to give true and accurate financial reports and provide support for the scientific development of enterprises.