Receipt and payment vouchers will definitely involve monetary fund subjects.
Question 2: How to deal with bad debts in the current period? Debit: bad debt reserve.
Credit: accounts receivable
Question 3: Do you need to attach any documents to confirm the bad debt loss certificate? It is best to attach a breakdown of bad debt losses, which are generally divided into accounts receivable and other receivables. Under these two blocks, the amount of accounts payable and other receivables is distinguished according to the time of occurrence (for example, how much is within one year, how much is more than one year but less than two years, how much is more than two years but less than three years, and so on). ) Calculated according to a certain proportion and confirmed as bad debt loss!
Question 4: How to vouch for bad debts? Is there a complete entry? Has your company made provision for bad debts before?
If mentioned, just write off the bad debt reserve account directly. If there is no provision, it needs to be reported to the competent department for approval before deduction.
Borrow: non-operating expenses
Credit: Accounts Receivable -XX Company
Make accounting entries for previous bad debt reserves.
Accrual time
Debit: Asset impairment reserve
Loan: bad debt reserve
When it happens,
Debit: bad debt reserve
Credit: Accounts Receivable -XX Company
Question 5: What information should be submitted for the special declaration of accounts receivable confirmation in bad debt losses? 20 points is refreshing.
And dark anecdotes written in flames,
Let the breath of the earth
The world begins in the kitchen. We have to eat anyway.
Tao Qian came to see me. I guess
Keep the warmest memories in your heart, haha.
Question 6: What should the enterprise show when the tax bureau authenticates the actual bad debt loss of accounts receivable? Bad debt losses
(A) the write-off method of bad debt losses
Article 45 of the pre-tax deduction law stipulates that in principle, the direct verification method is adopted, and the subsidy law needs to be approved by the tax authorities.
(2) Six conditions for confirming bad debts (Article 47 of the pre-tax deduction method)
(a) the debtor is declared bankrupt or revoked according to law, and its remaining property is really insufficient to pay off the accounts receivable;
(2) Accounts receivable where the debtor is dead or declared dead or missing according to law, and his property or inheritance is really insufficient to pay off;
(3) Accounts receivable and its property (including insurance claims, etc.) that the debtor suffered huge losses due to major natural disasters or accidents. ) it is really unable to repay;
(4) Accounts receivable that the debtor fails to perform the debt repayment obligations within the time limit and cannot be paid off after the court ruling;
⑤ Accounts receivable overdue for more than 3 years;
"Accounts receivable are overdue for more than 3 years" means that taxpayers have stopped providing goods or services to debtors, and the last account receivable is overdue for more than 3 years.
Jiangsu Provincial State Taxation Bureau forwarded the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for Pre-tax Deduction of Enterprise Income Tax (Su Guo Guoshuifa [2000] No.395).
⑥ Accounts receivable approved for write-off by State Taxation Administration of The People's Republic of China.
Since June 65438+ 10/2000, if the new monthly and telephone charges owed by telecom enterprise users exceed 1 year and cannot be recovered, the telecom enterprise will apply and provide relevant vouchers, which will be treated as bad debt losses after being examined and confirmed by the tax authorities. The monthly rent and telephone charges owed by users before June 65438+1 October12000 are still subject to the original regulations. If it cannot be recovered after more than three years, it will be treated as a bad debt loss after being examined and confirmed by the tax authorities.
Circular of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Enterprise Income Tax of Telecom Enterprises [2004] No.215.
(3) Direct write-off method
The amount of bad debts actually incurred by taxpayers who have withdrawn bad debt reserves exceeds the amount of bad debt reserves, which can be directly deducted in the current period; When the written-off bad debts are recovered, the income payable should be increased accordingly. (Article 45 of the Pre-tax Deduction Law) (4) Tax Allowance Law
1, accrual ratio
Unless otherwise stipulated, the proportion of bad debt provision for taxpayers approved to make provision for bad debts shall not exceed 5‰ of the balance of accounts receivable at the end of the year. (Article 46 of the Pre-tax Deduction Measures)
The withdrawal ratio of bad debt reserve of insurance enterprises shall not exceed 1% of the year-end balance of accounts receivable.
Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning Income Tax of Financial and Insurance Enterprises (No.906 [2000] of the State Administration of Taxation)
Special case: Financial enterprises do not withdraw bad debt reserves according to the Notice on Tax Treatment of Interest Receivable by Financial Enterprises (Guo Shui Fa [20065438+0] No.69), but the bad debt losses that meet the tax requirements can be deducted before tax.
2. Accrual base
Year-end accounts receivable with provision for bad debts are the money that taxpayers should collect from customers who buy goods or accept services for reasons such as selling goods, products or providing services, including prepaid transportation and miscellaneous fees. Accounts receivable at the end of the year include the amount of notes receivable. (Article 46 of the Pre-tax Deduction Measures)
Accounts receivable include prepaid freight and miscellaneous fees and the amount of bills receivable. (Su Guo Guo Shui Fa [2002] No.80)
Article 46 of the Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No.84) stipulates that an enterprise can deduct 5‰ of bad debt reserve before tax. For the sake of simplification, the scope of allowing enterprises to make provision for bad debts shall be implemented in accordance with the provisions of the Accounting System for Enterprises.
Notice of State Taxation Administration of The People's Republic of China on Income Tax Issues Needed to Be Clear in Implementing Enterprise Accounting System (Guo Shui Fa [2003] No.45)
Article 8 of the Notice "The scope of bad debt provision" includes accounts receivable at the end of the year and other receivables of enterprises, excluding the current accounts between related parties.
Forwarding the Notice of State Taxation Administration of The People's Republic of China on the Issues of Income Tax Needed to Be Clear in the Implementation of Enterprise Accounting System,No. [2003] 147 of Su Guo Guoshuifa.
Special circumstances: bad debt reserve shall not be accrued for creditor's rights receivable and current accounts between related parties of taxpayers engaged in non-purchase and sale activities. (Article 48 of the Pre-tax Deduction Measures)
3, bad debt loss deduction method
Bad debt losses incurred by taxpayers in withdrawing bad debt reserves shall be offset; The actual bad debt loss, which exceeds the provision for bad debts, can be directly deducted in the current period; When recovering the bad debts that have been written off, the taxable income of the current period should be increased accordingly. (Paragraph 1 of the Pre-tax Deduction Measures & gt
Question 7: Bad debts were not mentioned before in accounts receivable, and now it is confirmed that they can't be collected? How to make vouchers? Do you use discount method or direct resale method?
If it is the allowance method, bad debts may not be confirmed and accrued separately, but the bad debt reserves are directly offset, borrowed and accrued. Bad debt reserve can be automatically replenished when the bad debt reserve is uniformly withdrawn at the end of the year, and bad debt reserve can be borrowed for asset impairment loss. .
If it is the direct write-off method, directly borrow the asset impairment loss and loan the accounts receivable.
Question 8: Whether the provision for bad debts is written record or voucher payment has nothing to do with receipt and payment.
Therefore, you should fill in the mnemonic voucher.
Question 9: What original vouchers should be attached to the provision for bad debts? Generally speaking, the so-called bad debt provision should be based on the aging analysis of accounts receivable, and different proportions should be accrued according to different aging. Therefore, the recovered vouchers can be attached with an aging analysis table, signed by the watchmaker, confirmed by the leader of the collection department and verified by the financial department. There is no specific requirement for the management fee transfer voucher. Generally, it is printed at the end of the period and attached with the bad debt reserve amount and balance table.
If the confirmed amount cannot be recovered, it is not necessary to make provision for bad debts, and it is directly included in the management expenses.
You can ask the person in charge of debt collection to write a written explanation and sign it, and attach it to the voucher after being approved by the department leader and audited by the accountant. This is subject to tax adjustment.
Question 10: How to fill in accounting vouchers when recovering written-off bad debts? That's right. In order to recover the confirmed bad debt loss, it is necessary to write off the bad debt reserve first, then transfer it from the bad debt reserve to accounts receivable, restore the creditor's rights, and then lend the accounts receivable with money.