小企業(yè)會(huì)計(jì)準(zhǔn)則費(fèi)用核算

1、the party's fine style, carry forward the traditional Chinese virtues, pra cticing the Socialist core values, vigor ouslycarry forward the spiritof Jiao Yulu, Hongqi Canal spirit and spirit of persistence, honesty in politics,strict statesman, stick to the spiritualheights of the Communists. Fou

2、r todevoton, as, do play a role in qualifying. OfficialCommunist duty. To fulfill theparty's purpose, maintain for thepeople themselves, and dedi cation, devotion, maintainpioneer, pioneering and enterprising spirit, active at the well-off extra practice, make contributions. The incentive functi

3、on of party organizations at all levels should give fullplay toadva nce d models, esta blish a re presentative, advance d and typicalof the times, and gui de the broad masse s of party members to emulate.In honorof the 95 a nniversary of founding as an opportunity to award in recognition of a number

4、 ofoutstandingparty members ' advanced grass-rootsparty organizations, outstanding party workers, and put thepioneer trees.Third, the "reform" efforts for example, be sure tocha nge into. Learning to teachE ducation in order to solve theproblem, ifit does not solve the problem, it will

5、 form, goes through the motions.To strengthe n the consciousness of problems and i nsisted on problem -oriented, pr oblem -solvi ng learning education for traction, truly deep investigation intocha nge, modification. A checked swi ng. Learning e ducation programme for party-building in our city actu

6、ally proposed to focuson soluti on of fuzzy ideals and beliefs waver, consciousness, purposeof the party weak sense, honesty and self-di scipli ne awareness is not strong, de presse d, six issue s of ethical misconduct studycontents specific programmes for all party members and leadingcadres a bove

7、the county level shall focus on further refinement to theproblems. Specific to every party member and everycadre, also requires a combination of actual and controlled, focused and reallyput yourself in,people see thing s, see, with their own specificprobl ems to learnConstitution Party rules, series

8、, address, soprecision to find the problem, laying asoli d foundation for furthercorre ctive action.B to make change. Forche ck put of problem, through established rectification Taiwan a ccount, a nd take special supervisi on, and on account PIN, approach, insi sted do side learnside modified, and t

9、 hat know that modified, while focused on put "two learn a do" learning education rectification wit h grasp partyof mass line educationpractice activities and "three strict three real" topic education problem rectification combi nedup, consolidation e xpande d has made of rectifi

10、cation results, strongly corrected "for officer not for", and Chi andendlesscorre cted "four wind", and regulation masses side of abuses, ensure work advance morepowerf ul, and problem solution morecompletely. T hird, we must consolidateour a chievements.For more public, somepart

11、y members who focus on theoutsta ndi ng issues,combining conce ntrated費(fèi)用一、費(fèi)用概述（一）費(fèi)用的概念和特征費(fèi)用，是指小企業(yè)在日常生產(chǎn)經(jīng)營活動(dòng)中發(fā)生的、會(huì)導(dǎo)致所有者權(quán)益減少、與向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的總流出。費(fèi)用具有以下特征：1費(fèi)用是小企業(yè)在日常生產(chǎn)經(jīng)營活動(dòng)中發(fā)生的。2費(fèi)用表現(xiàn)為小企業(yè)負(fù)債的增加或資產(chǎn)的減少，或者二者兼而有之。3費(fèi)用會(huì)導(dǎo)致所有者權(quán)益的減少，但與向所有者分配利潤無關(guān)。（二）費(fèi)用的分類小企業(yè)會(huì)計(jì)準(zhǔn)則按照費(fèi)用的功能對小企業(yè)的費(fèi)用進(jìn)行了分類，具體分為營業(yè)成本、營業(yè)稅金及附加、銷售費(fèi)用、管理費(fèi)用、財(cái)務(wù)費(fèi)用等。（

12、三）費(fèi)用的確認(rèn)費(fèi)用確認(rèn)應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)，凡屬于本期發(fā)生的費(fèi)用，不論其款項(xiàng)是否支付，均確認(rèn)為本期費(fèi)用；反之，不屬于本期發(fā)生的費(fèi)用，即使款項(xiàng)已在本期支付，也不確認(rèn)為本期費(fèi)用。通常，小企業(yè)的費(fèi)用應(yīng)當(dāng)在發(fā)生時(shí)按照其發(fā)生額計(jì)入當(dāng)期損益。小企業(yè)銷售商品收入和提供勞務(wù)收入已予確認(rèn)的，應(yīng)當(dāng)將已銷售商品和已提供勞務(wù)的成本作為營業(yè)成本結(jié)轉(zhuǎn)至當(dāng)期損益。二、營業(yè)成本營業(yè)成本， 是指小企業(yè)所銷售商品的成本和所提供勞務(wù)的成本。包括：主營業(yè)務(wù)成本和其他業(yè)務(wù)成本。 小企業(yè)銷售商品收入和提供勞務(wù)收入已予確認(rèn)的，應(yīng)當(dāng)將已銷售商品和已提供勞務(wù)的成本作為營業(yè)成本結(jié)轉(zhuǎn)至當(dāng)期損益。（一）主營業(yè)務(wù)成本主營業(yè)務(wù)成本，是指小企業(yè)確認(rèn)的銷

13、售商品或提供勞務(wù)等主營業(yè)務(wù)的成本。小企業(yè)應(yīng)設(shè)置 “主營業(yè)務(wù)成本”科目， 核算小企業(yè)確認(rèn)銷售商品或提供勞務(wù)等主營業(yè)務(wù)收入應(yīng)結(jié)轉(zhuǎn)的成本。該科目應(yīng)按照主營業(yè)務(wù)的種類進(jìn)行明細(xì)核算。月末， 可將該科目的余額轉(zhuǎn)入“本年利潤”科目，結(jié)轉(zhuǎn)后該科目應(yīng)無余額。其主要賬務(wù)處理如下：1月末，小企業(yè)可根據(jù)本月銷售各種商品或提供各種勞務(wù)實(shí)際成本，計(jì)算應(yīng)結(jié)轉(zhuǎn)的主營業(yè)務(wù)成本，借記“主營業(yè)務(wù)成本”科目，貸記“庫存商品”、“生產(chǎn)成本” 、“工程施工”等科目。ectification and strengthening the management of daily education, the spiritof reform s

14、hort of thecomplete system, payclose attention to system implementation, really make the partyorganizati on and party member education and strict management,soli d. Fi nally, t he "urge" work on the lead, be sur e to promote efficiency. "Two" education, not on education education

15、al,not w orking with the Centre two, must stick ar ound the Center, serving theoverall sit uation, coordinate, truly result-oriented and promote efficiency.Curre nt and future a period, to tightly around coordination advance "four a full" strategy layout, winni ng full built society this a

16、 central and workoverall, put carried out learning education aspromote d work of important opportunities and powerfulpower, gui de General member s cadres insisteddevelopment first priority, active adapted e conomicdevelopmentnew normal, consciouslypractice line five bigdevel opmentconce pt, effecti

17、ve graspsupply side structural reform,to guarantees and improved livelihood,construction more hig h ecological vitality happi ness of city. Last year, wecarry out "three-three" activities as a "three-three" spe cial e ducation important, find education and effective platform to f

18、acilitate the combination of work. Reference this a goodpractices, provncial, and municipal decided in "two learn ado" learning education in the carried out "five check five promoting", theCounty Distri ct units to insiste d put "two learn ado" lear ning education and &

19、quot;five check five promoting" organic fusi on, and common a dvance, do one plan layout,and one organization implementation, put carried out "two learn a do" situation, a nd "five check five promoting" situation asparty work evaluation of importantContent, as an im portant

20、aspe ct of mutual evaluation onparty members, testing as an important basis for leading bodies and leadingcadres 'main economic and socialdevelopment. Atpresent, theoverall smooth economicoperati on i n our city, butdownwardpressure isstill high, face d a number ofchallenges a nd tests. Meanwhil

21、e, coincides with the cit y, County and township party committees this year general electi on year, how to really choose loyal,clea n and serves as a goodcadre, ir ondiscipline of General FengQing Qi,Qi,Qi Shun,swappedout Powerful good situation, is a real test for allof us. General workon "two

22、" to study the effect of education inspection, if the true series of party rules and Constitution speaks welland trulybecome a qualifiedparty member, naturallywe ca n dealwith advance and retreat left turn treatment,proper organizational arrangements and selection,proper treatment of personal i

23、nterests.o put carried out "two learn a do" learning educaton w ith do reform development stable the workcombine d up, and seriously doCenter work, a ndlivelihood, and promote social harmony combined up, and completed the task combinethe party's fine style, carry forward the traditiona

24、l Chinese virtues, pra cticing the Socialist core values, vigor ouslycarry forward the spiritof Jiao Yulu, Hongqi Canal spirit and spirit of persistence, honesty in politics,strict statesman, stick to the spiritualheights of the Communists. Four todevotion, as, do play a role in qualifying. Official

25、Communist duty. To fulfill theparty's purpose, maintain for thepeople themselves, and dedi cation, devotion, maintainpioneer, pioneering and enterprising spirit, active at the well-off extra practice, make contributions. The incentive function of party organizations at all levels should give ful

26、lplay toadva nce d models, esta blish a re presentative, advance d and typicalof the times, and gui de the broad masse s of party members to emulate.In honorof the 95 a nniversary of founding as an opportunity to award in recognition of a number ofoutstandingparty members ' advanced grass-rootsp

27、arty organizations, outstanding party workers, and put thepioneer trees.Third, the "reform" efforts for example, be sure tocha nge into. Learning to teachE ducation in order to solve theproblem, ifit does not solve the problem, it will form, goes through the motions.To strengthe n the cons

28、ciousness of problems and i nsisted on problem -oriented, pr oblem -solvi ng learning education for traction, truly deep investigation intocha nge, modification. A checked swi ng. Learning e ducation programme for party-building in our city actually proposed to focuson soluti on of fuzzy ideals and

29、beliefs waver, consciousness, purposeof the party weak sense, honesty and self-di scipli ne awareness is not strong, de presse d, six issue s of ethical misconduct studycontents specific programmes for all party members and leadingcadres a bove the county level shall focus on further refinement to t

30、heproblems. Specific t o every party member and everycadre, also requires a combination of actual and controlled, focused and really put yourself in,people see thing s, see, with their own specificprobl ems to learnConstitution Party rules, series, address, soprecision to find the problem, laying as

31、oli d foundation for furthercorre ctive action.B to make change. Forche ck put of problem, through established rectification Taiwan a ccount, a nd take special supervisi on, and on account PIN, approach, insi sted do side learnside modified, and t hat know that modified, while focused on put "t

32、wo learn a do" learning education rectification wit h grasp partyof mass line educationpractice activities and "three strict three real" topic education problem rectification combi nedup, consolidati on expande d has made of rectification results, strongly corrected "for officer

33、not for", and Chi andendlesscorrected "four wind", and regulation masses side of abuses, ensure work advance morepowerf ul, and problem solution morecompletely. T hird, we must consolidateour a chievements.For more public, someparty members who focus on theoutstandi ng issues,combinin

34、g conce ntrated2本月發(fā)生的銷售退回，可以直接從本月的銷售數(shù)量中減去，得出本月銷售的凈數(shù)量，然后計(jì)算應(yīng)結(jié)轉(zhuǎn)的主營業(yè)務(wù)成本，也可以單獨(dú)計(jì)算本月銷售退回成本，借記“庫存商品”等科目，貸記“主營業(yè)務(wù)成本”科目。（二）其他業(yè)務(wù)成本其他業(yè)務(wù)成本，是指小企業(yè)確認(rèn)的除主營業(yè)務(wù)活動(dòng)以外的其他經(jīng)營活動(dòng)所發(fā)生的支出。包括銷售材料的成本、出租固定資產(chǎn)的折舊費(fèi)、出租無形資產(chǎn)的攤銷額等。小企業(yè)應(yīng)設(shè)置“其他業(yè)務(wù)成本 ”科目，核算小企業(yè)確認(rèn)的除主營業(yè)務(wù)活動(dòng)以外的其他日常生產(chǎn)經(jīng)營活動(dòng)所發(fā)生的支出。該科目應(yīng)按照其他業(yè)務(wù)成本的種類進(jìn)行明細(xì)核算。月末，可將該科目的余額轉(zhuǎn)入“本年利潤”科目，結(jié)轉(zhuǎn)后該科目應(yīng)無余額。其主要

35、賬務(wù)處理為：小企業(yè)發(fā)生的其他業(yè)務(wù)成本， 借記“其他業(yè)務(wù)成本” 科目，貸記“原材料”、“周轉(zhuǎn)材料” 、“累計(jì)折舊” 、“累計(jì)攤銷” 、“銀行存款”等科目。四、營業(yè)稅金及附加營業(yè)稅金及附加，是指小企業(yè)開展日常生產(chǎn)經(jīng)營活動(dòng)應(yīng)負(fù)擔(dān)的消費(fèi)稅、營業(yè)稅、 城市維護(hù)建設(shè)稅、 資源稅、 土地增值稅、 城鎮(zhèn)土地使用稅、 房產(chǎn)稅、 車船稅、 印花稅和教育費(fèi)附加、礦產(chǎn)資源補(bǔ)償費(fèi)、排污費(fèi)等。小企業(yè)應(yīng)設(shè)置 “營業(yè)稅金及附加”科目， 核算小企業(yè)開展日常生產(chǎn)經(jīng)營活動(dòng)應(yīng)負(fù)擔(dān)的相關(guān)稅費(fèi)。 與最終確認(rèn)營業(yè)外收入或營業(yè)外支出相關(guān)的稅費(fèi)，在“固定資產(chǎn)清理” 、“無形資產(chǎn)”等科目核算，不在該科目核算。該科目應(yīng)按照稅費(fèi)種類進(jìn)行明細(xì)核算。月

36、末，可將該科目的余額轉(zhuǎn)入“本年利潤”科目，結(jié)轉(zhuǎn)后該科目應(yīng)無余額。其主要賬務(wù)處理為：小企業(yè)按照規(guī)定計(jì)算確定的與其日常生產(chǎn)經(jīng)營活動(dòng)相關(guān)的稅費(fèi)，借記“營業(yè)稅金及附加”科目，貸記“應(yīng)交稅費(fèi)”等科目?！纠?A 公司所設(shè)門市部對外零售應(yīng)稅消費(fèi)品全部銷售額為46 800 元（含增值稅） 。增值稅稅率為17，應(yīng)繳增值稅6 800 元；消費(fèi)稅稅率為10，應(yīng)繳消費(fèi)稅4 000 元；城市維護(hù)建設(shè)稅稅率為7，應(yīng)繳城市維護(hù)建設(shè)稅756 元 （ 6 800+4 000）× 7 ；教育費(fèi)附加的征收率為3，應(yīng)繳教育費(fèi)附加324 元 （ 6 800+4 000）× 3 ，銷售收入已全部存人銀行。則 A 公

37、司應(yīng)做如下會(huì)計(jì)處理：（ 1）銷售實(shí)現(xiàn)時(shí)：借：銀行存款46 800貸：主營業(yè)務(wù)收入40 000應(yīng)交稅費(fèi)應(yīng)交增值稅（銷項(xiàng)稅額）6 800（ 2）計(jì)算相關(guān)稅費(fèi)時(shí)：ectification and strengthening the management of daily education, the spiritof reform short of thecomplete system, payclose attention to system implementation, really make the partyorganizati on and party member education

38、and strict management,soli d. Fi nally, t he "urge" work on the lead, be sur e topromote efficiency. "Two" education, not on education educational,not w orking with the Centre two, must stick ar ound the Center, serving theoverall sit uation, coordinate, truly result-oriented and

39、 promote efficiency.Curre nt and future a period, to tightly around coordination advance "four a full" strategy layout, winni ng full built society this a central and workoverall, put carried out learning education aspromote d work of important opportunities and powerfulpower, gui de Gener

40、al members cadres insisteddevelopment first priority, active adapted e conomicdevelopmentnew normal, consciouslypractice line five bigdevelopmentconce pt, effective graspsupply side structural reform,to guarantees and improved livelihood,construction more hig h ecological vitality happi ness of city

41、. Last year, wecarry out "three-three" activities as a "three-three" spe cial e ducation important, find education and effective platform to facilitate the combination of work. Reference this a goodpractices, provincial, and municipal decided in "two learn ado" learning

42、 education in the carried out "five check five promoting", theCounty Distri ct units to insiste d put "two learn ado" learning education and "five check five promoting" organic fusi on, and common a dvance, do one plan layout,and one organization implementation, put car

43、ried out "two learn a do" situation, a nd "five check fivepromoting" situation asparty work evaluation of importantContent, as an im portant aspe ct of mutual evaluation onparty members, testing as a n important basis for leading bodies and leadingcadres 'performance and guim

44、ain economic and socialdevelopment. Atpresent, theoverall smooth economicoperati on i n our city, butdownwardpressure isstill high, face d a number ofchallenges a nd tests. Meanwhile, coincides with the cit y, County and township party committees this year general electi on year, how to really choos

45、e loyal,clea n and serves as a goodcadre, ir ondiscipline of General FengQing Qi,Qi,Qi Shun,swappedout Powerful good situation, is a real test for allof us. General workon "two" to study the effect of education inspection, if the true series of party rules and Constitution speaks welland t

46、rulybecome a qualifiedparty member, naturallywe ca n dealwith advance and retreat left turn treatment,proper organizational arrangements and selection,proper treatment of personal interests.o put carried out "two learn a do" learning education w ith do reform development stable the workcom

47、bine d up, and seriously doCenter work, a ndlivelihood, and promote social harmony combined up, and completed the task combine借：營業(yè)稅金及附加5 080貸：應(yīng)交稅費(fèi)應(yīng)交消費(fèi)稅4 000應(yīng)交城市維護(hù)建設(shè)稅756應(yīng)交教育費(fèi)附加324（ 3）繳納各項(xiàng)稅費(fèi)時(shí)：借：應(yīng)交稅費(fèi)應(yīng)交消費(fèi)稅4 000應(yīng)交城市維護(hù)建設(shè)稅756應(yīng)交教育費(fèi)附加324貸：銀行存款5 080（ 4）期末結(jié)轉(zhuǎn)“營業(yè)稅金及附加”時(shí)：借：本年利潤5 080貸：營業(yè)稅金及附加5 080五、銷售費(fèi)用銷售費(fèi)用， 是指小企業(yè)

48、在銷售商品或提供勞務(wù)過程中發(fā)生的各種費(fèi)用。包括銷售人員的職工薪酬、商品維修費(fèi)、運(yùn)輸費(fèi)、裝卸費(fèi)、包裝費(fèi)、保險(xiǎn)費(fèi)、廣告費(fèi)、業(yè)務(wù)宣傳費(fèi)、展覽費(fèi)等費(fèi)用。小企業(yè)（批發(fā)業(yè)、零售業(yè)）在購買商品過程中發(fā)生的費(fèi)用（包括運(yùn)輸費(fèi)、裝卸費(fèi)、包裝費(fèi)、保險(xiǎn)費(fèi)、運(yùn)輸途中的合理損耗和入庫前的挑選整理費(fèi)等）也構(gòu)成銷售費(fèi)用。小企業(yè)應(yīng)設(shè)置 “銷售費(fèi)用” 科目，核算小企業(yè)在銷售商品或提供勞務(wù)過程中發(fā)生的各種費(fèi)用。該科目應(yīng)按照費(fèi)用項(xiàng)目進(jìn)行明細(xì)核算。月末，可將該科目余額轉(zhuǎn)入 “本年利潤” 科目，結(jié)轉(zhuǎn)后該科目應(yīng)無余額。其主要賬務(wù)處理如下：1小企業(yè)在銷售商品或提供勞務(wù)過程中發(fā)生的銷售人員的職工薪酬、商品維修費(fèi)、運(yùn)輸費(fèi)、裝卸費(fèi)、包裝費(fèi)、保險(xiǎn)費(fèi)

49、、廣告費(fèi)、業(yè)務(wù)宣傳費(fèi)、展覽費(fèi)等費(fèi)用，借記“銷售費(fèi)用”科目，貸記“庫存現(xiàn)金”、“銀行存款”等科目。2小企業(yè)（批發(fā)業(yè)、零售業(yè)）在購買商品過程中發(fā)生的運(yùn)輸費(fèi)、裝卸費(fèi)、包裝費(fèi)、保險(xiǎn)費(fèi)、運(yùn)輸途中的合理損耗和入庫前的挑選整理費(fèi)等，借記“銷售費(fèi)用”科目，貸記“庫存現(xiàn)金”、“銀行存款” 、“應(yīng)付賬款”等科目。3月末，可將“銷售費(fèi)用”科目余額轉(zhuǎn)入“本年利潤”科目，借記“本年利潤”科目，貸記“銷售費(fèi)用”科目。六、管理費(fèi)用管理費(fèi)用， 是指小企業(yè)為組織和管理生產(chǎn)經(jīng)營發(fā)生的其他費(fèi)用。包括小企業(yè)在籌建期間內(nèi)發(fā)生的開辦費(fèi)、行政管理部門發(fā)生的費(fèi)用（包括固定資產(chǎn)折舊費(fèi)、修理費(fèi)、辦公費(fèi)、水電the party's fin

50、e style, carry forward the traditional Chinese virtues, pra cticing the Socialist core values, vigor ouslycarry forward the spiritof Jiao Yulu, Hongqi Canal spirit and spirit of persistence, honesty in politics,strict statesman, stick to the spiritualheights of the Communists. Four todevotion, as, d

51、o play a role in qualifying. OfficialCommunist duty. To fulfill theparty's purpose, maintain for thepeople themselves, and dedi cation, devotion, maintainpioneer, pioneering and enterprising spirit, active at the well-off extra practice, make contributions. The incentive function of party organi

52、zations at all levels should give fullplay toadva nce d models, esta blish a re presentative, advance d and typicalof the times, and gui de the broad masse s of party members to emulate.In honorof the 95 a nniversary of founding as an opportunity to award in recognition of a number ofoutstandingpart

53、y members ' advanced grass-rootsparty organizations, outstanding party workers, and put thepioneer trees.Third, the "reform" efforts for example, be sure tocha nge into. Learning to teachE ducation in order to solve theproblem, ifit does not solve the problem, it will form, goes through the motions.To strengthe n the consciousness of problems and i nsisted on problem -oriented, pr oblem -solvi ng learning education for traction, truly dee