1, reference standard: The Accounting Standards for Business Enterprises and the Interpretation of Accounting Standards for Business Enterprises 20 10 issued by the Ministry of Finance do not separately explain the accounting treatment of loans entrusted by companies, but the appendix of the Application Guide to Accounting Standards for Business Enterprises-Accounting Subjects and Major Accounting Treatment stipulates that the payment entrusted by enterprises to banks or other financial institutions to other units can be "130".
2. Handling of relevant statements: entrusted loans of enterprises should be accounted for separately and should not be transferred to the subject of "held-to-maturity investment". Interest income generated by entrusted loans cannot be included in investment income, but should generally be included in other business income.
3. Because entrusted loans are not the main business for most general non-financial enterprises, the interest income of entrusted loans should be listed as "other business income" in the income statement; Accordingly, the business taxes and surcharges paid in accordance with the provisions of the tax law are listed as "business taxes and surcharges" in the income statement.
Extended data:
Other business income:
1. This account accounts for sales or other business income other than the main business income of the enterprise, such as material sales, purchasing and consignment, packaging and rental and other income.
Realization principle of other business income is the same as realization principle of main business income.
Two, enterprises selling raw materials, according to the sales price and value-added tax receivable, debit "bank deposits", "accounts receivable" and other subjects, according to the realized operating income; At the end of each month, according to the actual cost of selling raw materials, debit "other business expenses" and credit "raw materials". Enterprises that use planned cost accounting for raw materials should also share the difference in material costs.
After receiving the rental of the rental package, debit the subjects of "cash" and "bank deposit" according to the value-added tax amount indicated on the special invoice, and credit the subject of "tax payable-value-added tax payable (output tax)"; For the margin confiscated from overdue packaging, the difference after deducting the value-added tax payable shall be debited to the subject of "Other Payables" and credited to this subject.
Enterprises take the way of collecting commission fees to sell goods on a commission basis, and the commission income obtained shall be debited to the subject of "Accounts Payable-Entrusted Consignment Unit" and credited to this subject.
Three, this course should be based on the types of other businesses, such as "material sales", "purchasing agent", "packaging rental" and other detailed subjects.
Four, at the end of the period, the balance of the undergraduate project should be transferred to the "profit this year" subject, and there is no balance in this subject after the carry-over.
2. Business tax and surcharges
I. This course accounts for business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge and other related taxes and fees incurred by enterprises in their business activities.
According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and the Notice on Printing and Distributing the Provisions on Accounting Treatment of Value-added Tax (Caishui [2065438+06] No.22) and other relevant regulations, the property tax, travel tax, land use tax and stamp duty are included in the "taxes and surcharges" and not included in the "management expenses" accounting.
Two, enterprises in accordance with the provisions of the calculation and determination of taxes and fees related to business activities, debit the subjects, credited to the "tax payable" and other subjects. The returned consumption tax, business tax and other taxes originally credited to the undergraduate course shall be debited to the subject of "bank deposit" according to the actual amount received and credited to the subject.
Three, at the end of the period, the balance of this account should be transferred to the "profit of this year" account, after the transfer of this account should be no balance. Because the accounting method of goods sold by installments is different from before, the subject of "long-term receivables" is added.
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