1. The mortgage registration fee and handling fee for handling the loan are credited to the financial expense account. According to the following provisions, the mortgage registration fee for obtaining a loan belongs to the auxiliary loan fee, which can be capitalized or included in the financial expenses by the company according to the above provisions.
Article 10 of the Accounting Standards for Enterprises. 17- Provisions on loan expenses: The auxiliary expenses incurred for special loans shall be capitalized according to the amount incurred before the assets purchased, constructed or produced that meet the capitalization conditions reach the predetermined usable or saleable state, and shall be included in the cost of assets that meet the capitalization conditions; If it happens after the assets that meet the capitalization conditions purchased, constructed or produced reach the predetermined usable or saleable state, it shall be recognized as expenses at the time of occurrence and included in the current profits and losses.
Auxiliary expenses incurred by general loans shall be recognized as expenses when incurred and included in the current profits and losses.
2. Financial expenses refer to the financing expenses incurred by enterprises to raise funds in the process of production and operation, including interest expenses (minus interest income), exchange gains and losses (some enterprises such as commodity circulation enterprises and insurance enterprises account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc. However, the interest expenses incurred during the preparation of the enterprise should be included in the start-up expenses; Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".
What are the effective conditions of the real estate mortgage contract?
Article 15 of the Property Law stipulates: "A contract concluded between the parties on the establishment, alteration, transfer and extinction of the real right of immovable property shall take effect upon the establishment of the contract, unless otherwise stipulated by law or the contract; Failure to register property rights does not affect the validity of the contract. " ... real estate mortgage contract belongs to the contract of establishing real estate property right. Therefore, even if the obligor of the mortgage contract who has the obligation to perform the mortgage registration fails to register the property right, it will not affect the validity of the mortgage contract.
Mortgage contract is the reason for the establishment of mortgage, and the establishment of mortgage is the result of the performance of mortgage contract by the parties to the contract. Therefore, only a mortgage contract does not necessarily lead to the establishment of a mortgage. According to the relevant provisions of the Property Law, "the establishment of real estate mortgage shall be registered. The mortgage shall be established at the time of registration. " If the debtor fails to perform the mortgage registration procedures, the mortgage will not be established. Therefore, without the registration of property rights, the other party to the contract can not enjoy the priority of property rights.
How to enter the mortgage property registration fee in the loan process?