Borrow: non-operating expenses?
Loan: Taxes payable for inventory goods-VAT payable (output tax).
Enterprises should set up the "non-operating expenses" account for this part of the expenses. When the enterprise has all kinds of non-operating expenses, debit the subject; When the profit and loss is carried forward at the end of the period, it will be transferred from the lender to the debit of the "profit of this year" account, and there will be no balance in this account after the carry-forward.
Extended data:
If the creditor's rights recovered by an enterprise through debt restructuring are recovered in cash lower than the book value of the creditor's rights receivable, the enterprise shall debit the "bank deposit" and other subjects according to the actual amount received and make provision for bad debts according to the creditor's rights receivable.
Debit the "bad debt reserve" subject, credit the "accounts receivable" and other subjects according to the book balance of creditor's rights receivable, and debit the "non-operating expenses" subject (debt restructuring loss) according to the difference.
If the debt is paid off with non-cash assets, the debtor shall account for the difference between the book value of the debt payable and the book value of the paid non-cash assets as "non-operating expenses" (debt restructuring losses).
If debt restructuring is carried out by modifying other debt conditions, if the future receivable amount is less than the book value of creditor's rights receivable, the accrued bad debt reserve shall be written off first, and if the accrued bad debt reserve is insufficient to be written off, the "bad debt reserve" shall be debited.
Directly included in the current profit and loss, according to the difference between the future receivable amount and the book balance of creditor's rights receivable, debit the "non-operating expenses" subject (debt restructuring loss) and credit the "accounts receivable" and other subjects.
The fine expenses and donation expenses incurred by the enterprise shall be debited to the account of "non-operating expenses", credited to the account of "bank deposits", and debited to the account of "non-operating expenses" for the extraordinary loss of materials in transit.
Credit "loss and surplus of pending property-loss and surplus of pending current assets". According to the latest accounting standards, when an enterprise sells intangible assets, it should debit "bank deposits" according to the actual transfer income.
Debit "intangible assets impairment reserve" according to intangible assets impairment reserve, debit "cumulative amortization" according to intangible assets cumulative amortization, and credit "intangible assets" according to intangible assets book balance.
According to the relevant tax payable, credit the "tax payable", and credit the "asset disposal profit and loss" or debit the "asset disposal profit and loss" according to the difference. Only when intangible assets are scrapped can they be transferred to current non-operating expenses according to their book value.
An enterprise shall set up detailed accounts and conduct detailed accounting according to the expenditure items of "non-operating expenses". At the end of the period, the balance of the "non-operating expenses" account should be transferred to the "profit of this year" account, and there should be no balance in the "non-operating expenses" account after the carry-over.
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