The Accounting Standards for Business Enterprises was implemented in listed companies on June 5438+1 October1in 2007, and large and medium-sized enterprises were encouraged to implement it in 2008.
Enterprises are classified according to the classification standard for small and medium-sized enterprises [2011] No.300 issued by the Ministry of Industry and Information Technology.
The classification standards of various industries are:
(1) Agriculture, forestry, animal husbandry and fishery. Small and medium-sized enterprises with operating income below 200 million yuan. Among them, medium-sized enterprises with an operating income of 5 million yuan or more, small enterprises with an operating income of 500,000 yuan or more and micro enterprises with an operating income of less than 500,000 yuan.
(2) industry. Small and medium-sized enterprises with 65438+ 10,000 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 3 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan.
(3) Construction industry. Small and medium-sized enterprises with operating income below 800 million yuan or total assets below 800 million yuan. Among them, medium-sized enterprises with operating income of 60 million yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of more than 3 million yuan and total assets of more than 3 million yuan; The operating income of micro-enterprises is less than 3 million yuan or the total assets are less than 3 million yuan.
(4) wholesale industry. Small and medium-sized enterprises with less than 200 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 20 or more employees and operating income of 50 million yuan or more; Small enterprises with 5 or more employees and operating income of 6.5438+million yuan or more; Micro-enterprises refer to enterprises with less than 5 employees or operating income of 6.5438+million yuan.
(5) retail industry. Small and medium-sized enterprises with less than 300 employees or operating income of less than 200 million yuan. Among them, medium-sized enterprises with 50 or more employees and operating income of 5 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.
(6) Transportation industry. Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 30 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 2 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 2 million yuan.
(7) warehousing industry. Small and medium-sized enterprises with less than 200 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.
(8) Postal industry. Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.
(9) Accommodation industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 or more, and their operating income is 20 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.
(10) catering industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 or more, and their operating income is 20 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.
(1 1) information transmission industry. Small and medium-sized enterprises refer to enterprises with less than 2,000 employees or operating income of less than1000,000 yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.
(12) Software and information technology service industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Employees 10 and above, small enterprises with operating income of 500,000 yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income of less than 500,000 yuan.
(13) Real estate development and operation. The operating income of small and medium-sized enterprises is less than 2 million yuan or the total assets are less than 6.5438+0 million yuan. Among them, medium-sized enterprises with operating income of 6,543,800 yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of 6,543,800 yuan and above and total assets of 20 million yuan and above; Micro-enterprises refer to enterprises with operating income less than 6,543,800 yuan or total assets less than 20 million yuan.
(14) property management. Small and medium-sized enterprises with less than 1000 employees or operating income of less than 50 million yuan. Among them, medium-sized enterprises with 300 employees or more and operating income of 6,543,800 yuan or more; Employees 100 or more, small enterprises with operating income of 5 million yuan or more; Micro-enterprises refer to enterprises with less than 100 employees or operating income of less than 5 million yuan.
(15) Leasing and business services. Small and medium-sized enterprises refer to enterprises with less than 300 employees or total assets of 654.38+200,000 yuan. Among them, employees 100 and above, and total assets of 80 million yuan and above are medium-sized enterprises; Employees 10, small enterprises with total assets10 million yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or total assets of less than10 million yuan.
(16) Other industries not listed. Small and medium-sized enterprises with less than 300 employees. Among them, employees 100 and above are medium-sized enterprises; Small businesses with 10 or more employees; Micro enterprises with less than 10 employees.
The upper limit of the standards for medium-sized enterprises in these Provisions is the lower limit of the standards for large enterprises.
Choosing accounting standards for small enterprises or new accounting standards depends on the registered scale of your enterprise. If you are in a hurry to go public in the future, choose new accounting standards. If it is a general enterprise, you can choose the accounting standards for small enterprises.
What's the difference between small business accounting standards and new accounting standards? Accounting standards and accounting system are two forms of accounting norms in China.
1. Accounting standards are aimed at specific economic business (transactions and events) or special reporting items. They analyze the characteristics of each business or project in detail, define the concepts that must be cited, and then focus on confirmation and measurement, taking into account disclosure, and make provisions for dealing with various accounting problems that may arise around enterprises or projects. After learning a specific accounting standard, people will be familiar with the whole process of accounting treatment of specific accounting business.
2. The accounting system takes another form. It is aimed at enterprises in a specific department, a specific industry or all departments, focusing on the setting of accounting subjects, instructions for use, and the format and preparation of accounting statements.
3. There are two main differences between accounting standards and accounting systems: the objects of standardization are different; Specific standards are based on economic business or projects, and the system is based on enterprises.
4. The focus of the specification is different: the standard focuses on confirmation and measurement, the system focuses on recording and reporting, and the contents of confirmation and measurement are organically reflected in the accounting subjects and instructions for use. In this way, the criterion focuses on standardizing the accounting decision-making process, and the system focuses on standardizing accounting behavior and results.
Which is better, the new accounting standards or the accounting standards for small businesses? Of course, it is the accounting standards for small businesses. The accounting treatment in the Accounting Standards for Small Enterprises basically conforms to the provisions of the tax law, saving a lot of tax adjustment. Enterprise accounting system is generally applicable to the former state-owned enterprises. And it's older, and it's likely to be abolished.
How do accounting standards for small enterprises change like the new accounting standards? If an enterprise formulates its own accounting method, it must first modify the accounting method, and then prepare the balance table of the conversion of old and new accounting subjects in implementation of accounting Standards according to the accounting method of the enterprise, and the financial software will carry it over to a new set of accounting subjects or a new set of accounting subjects for accounting.
New accounting standards for small enterprises
Chapter I General Provisions
Article 1 These Standards are formulated in accordance with the Accounting Law of People's Republic of China (PRC), Accounting Standards for Enterprises-Basic Standards and other relevant laws and regulations in order to standardize the accounting confirmation, measurement and reporting behavior of small enterprises and ensure the quality of accounting information of small enterprises. Article 2 These Standards are applicable to enterprises (i.e. small enterprises) established in People's Republic of China (PRC) and meeting the following three conditions at the same time:
(a) do not assume social public responsibility; The assumption of social public responsibility as mentioned in this Code mainly includes two situations: first, the shares or bonds of enterprises are publicly traded in the market, such as listed companies and unlisted enterprises that issue corporate bonds, companies that are about to be listed and unlisted enterprises that are about to issue corporate bonds; Second, financial institutions or other enterprises entrusted to hold and manage financial resources, such as unlisted financial institutions and funds with financial nature.
(2) Small business scale; The term "small-scale operation" as mentioned in this standard refers to small enterprises or micro-enterprises that meet the standards for small and medium-sized enterprises issued by the State Council.
(3) It is neither a parent company nor a subsidiary company within an enterprise group. Both the parent company and its subsidiaries within an enterprise group shall implement the accounting standards for enterprises.
Article 3 Small enterprises that meet the requirements of Article 2 of these Standards may conduct accounting treatment in accordance with these Standards or choose to implement the Accounting Standards for Business Enterprises. (1) Small business transactions or events that are not specified in these Standards and are handled in accordance with these Standards shall be handled in accordance with the relevant provisions of the Accounting Standards for Business Enterprises; When the Ministry of Finance makes specific provisions, its provisions shall prevail. (2) Small enterprises that choose to implement the Accounting Standards for Business Enterprises may not choose to implement the relevant provisions of these Standards while implementing the Accounting Standards for Business Enterprises. (3) Small enterprises that implement these Standards shall implement the Accounting Standards for Business Enterprises if they publicly issue stocks or bonds. Large and medium-sized enterprises or financial enterprises that fail to meet the standards for small enterprises stipulated in Article 2 of these Standards for three consecutive years due to changes in business scale or enterprise nature shall be transferred to the Accounting Standards for Business Enterprises. Article 4 When a small enterprise implementing these Standards changes to the Accounting Standards for Business Enterprises, it shall conduct accounting treatment in accordance with the Accounting Standards for Business Enterprises No.38-First Implementation of Accounting Standards for Business Enterprises and the Comparison Table of Account Conversion between Accounting Standards for Small Enterprises and Accounting Standards for Business Enterprises attached to these Standards (see Annex II). Article 5 Small enterprises shall set up accounting institutions according to the needs of accounting business, or set up accounting personnel in relevant institutions and designate accounting supervisors; If it does not meet the requirements, it shall entrust an intermediary institution established with approval to engage in accounting agency bookkeeping. Small enterprises should fill in accounting vouchers, register accounting books and manage accounting files. , according to the provisions of "Basic Accounting Work Standard" and "Accounting Archives Management Measures".
Chapter II Assets Article 6 Assets refer to resources formed by past transactions or events of small enterprises, which are owned or controlled by small enterprises and are expected to bring economic benefits to small enterprises. The assets of small enterprises can be divided into current assets, long-term bond investment, long-term equity investment, fixed assets, intangible assets and other non-current assets according to their liquidity.
Article 7 The current assets of small enterprises refer to the assets that are expected to be realized, sold or consumed in the normal business cycle of 1 year or above. The current assets of small enterprises include: cash on hand, bank deposits, short-term investments, receivables and prepayments, inventories, etc. Eighth small enterprises should set up cash and deposit journals. According to the sequence of business, register one by one every day. Bank deposits shall be accounted for in detail according to the names and types of deposits of banks and other financial institutions. Small enterprises with foreign currency cash and deposits should also make detailed accounting in RMB and foreign currency respectively. The book balance of cash must be consistent with the inventory balance; The book balance of bank deposits should be checked with the bank statement regularly, and the monthly bank reconciliation statement should be prepared. Book balance refers to the book balance of an account, without deducting the items accrued for this account (such as accumulated depreciation). Article 9 Short-term investments refer to investments purchased by small enterprises that can be realized at any time and held for no more than 1 year (including 1 year). Such as stocks, bonds and funds purchased by small enterprises from the secondary market in order to earn the difference. Short-term investments shall be accounted for in accordance with the following provisions: (1) Short-term investments shall be measured at the actual purchase price.
The declared but unpaid cash dividend or bond interest that has reached the interest payment date but has not been received included in the actual payment price shall be separately recognized as dividend receivable or interest receivable, and shall not be included in the short-term investment cost. (2) During the holding period of the short-term investment, the cash dividend declared by the investee or the interest income calculated on the balance sheet date according to the coupon rate of paying the principal in installments shall be included in the investment income. (3) When selling short-term investments, the difference between the actual price of short-term investments and the book balance shall be included in the investment income. Article 10 Receivables and prepayments refer to all kinds of creditor's rights generated in the daily production and operation of small enterprises, including bills receivable, accounts receivable, other receivables and prepayments. Accounts receivable and prepayments shall be accounted for according to the following provisions: (1) Accounts receivable and prepayments shall be accounted for according to the actual amount. (2) When bad debts actually occur in receivables and prepayments, they shall be included in the current management expenses as losses, and the receivables and prepayments shall be written off at the same time. If the receivables and prepayments of small enterprises meet one of the following conditions, the unrecoverable receivables and prepayments confirmed after deducting the recoverable amount can be regarded as bad debt losses: 1. The debtor is declared bankrupt, closed, dissolved or revoked according to law, or its business license is revoked according to law, and its liquidation property is insufficient to pay off. 2. The debtor dies, or is declared missing or dead according to law, and his property or inheritance is insufficient to pay off. 3. The debtor is overdue for more than 3 years, and there is conclusive evidence to prove that it has been unable to pay off.
Be heavily in debt. 4. After reaching a debt restructuring agreement with the debtor or the court approves the bankruptcy restructuring plan, there is no way to recover it. 5 due to natural disasters, wars and other force majeure can not be restored. 6. Other conditions stipulated by the competent departments of finance and taxation of the State Council. Article 11 Inventory refers to finished products or commodities held by small enterprises for sale in the course of daily production and operation, materials and materials consumed in the process of products, production or provision of labor services, and expendable biological assets held by small agricultural enterprises for sale or future harvest as agricultural products. Inventories of small enterprises include: raw materials, products in process, semi-finished products, finished products, commodities, packaging materials, low-value consumables and consumable biological assets. (1) Finished products refer to products that small enterprises have completed the whole production process, accepted and put into storage, meet the standard specifications and technical conditions, can be delivered to the ordering unit according to the conditions stipulated in the contract, or can be sold as commodities. (2) Packaging refers to various packaging containers, such as barrels, boxes, bottles, cans, bags, etc. , reserved for packaging the products of this enterprise. (3) Low-value consumables refer to tools, management utensils, glassware, packaging containers and other utensils and articles that are not accounted for as fixed assets in the business process of small enterprises. (4) Consumable biological assets refer to field crops, vegetables, timber forests and livestock kept by small enterprises (agriculture) for sale. Twelfth small enterprises to obtain inventory, should be measured at cost.
(1) The cost of purchased inventory includes the purchase price, related taxes, transportation fees, loading and unloading fees, insurance fees and other direct expenses incurred in the process of purchasing inventory, but does not include the value-added tax that can be deducted according to the tax law. (two) the cost of obtaining inventory through further processing, including material cost, labor cost and manufacturing cost allocated according to a certain method. (3) The cost of an investor's investment in inventory shall be determined according to the value agreed in the investment contract or agreement. (four) the cost of providing labor services, including labor costs, material costs and depreciation costs directly related to the provision of labor services. (5) The cost of self-cultivated, constructed, propagated or cultivated consumable biological assets shall be determined according to the following provisions: 1. The cost of crops and vegetables in self-tilled fields includes the cost of materials such as seeds, fertilizers and pesticides consumed before harvest, labor costs and indirect costs to be shared. 2. The cost of self-built forest consumable biological assets includes afforestation expenses, nursing expenses, afforestation facilities expenses, improved seed test expenses, investigation and design expenses and indirect expenses to be shared. 3. Fattening costs of self-raised livestock, including feed costs, labor costs and indirect costs that should be shared before sale. 4. The cost of aquatic animals and plants, including the cost of materials such as fry, feed and fertilizer, labor cost and indirect cost to be shared before sale or storage. (six) the cost of inventory surplus shall be determined according to the market price of the same or similar inventory.
Thirteenth small enterprises should use the first-in first-out method, weighted average method or individual pricing method to determine the actual cost of issuing inventory. Once the valuation method is selected, it shall not be changed at will. For inventories with similar properties and uses, the same cost calculation method should be adopted to determine the cost of issuing inventories. For irreplaceable inventory, inventory purchased or manufactured specifically for specific projects or services provided, the cost of issuing inventory is usually determined by individual pricing method. For low-value consumables and packaging materials, they should be included in production costs or management costs, sales expenses and other business expenses according to their costs. Leasing or lending low-value consumables and packaging materials does not need to carry forward their costs, but should be registered for future reference. For the sold inventory, its cost should be carried forward to the main business cost or other business expenses. Fourteenth small enterprises should choose the cost accounting objects, cost items and cost calculation methods suitable for their own enterprises according to their production characteristics. The production expenses incurred by small enterprises shall be separately collected according to the cost accounting objects and cost items. (1) The direct costs such as material costs and labor costs are directly included in the basic production costs and auxiliary production costs. (2) The direct costs such as power provided by the auxiliary production workshop for the production of products should be collected as auxiliary production costs, and then distributed according to reasonable methods and included in the basic production costs. (3) Other indirect expenses are collected as manufacturing expenses and distributed according to certain distribution standards at the end of each month, and included in the cost of related products.
Article 15 The inventory damage of small enterprises shall be included in non-operating income or non-operating expenditure according to the disposal income, the amount of compensation recoverable from the responsible person and the amount of insurance compensation, after deducting the cost and related taxes and fees. Inventory surplus income should be included in non-operating income. Losses caused by insufficient inventory should be included in management expenses, but extraordinary losses caused by natural disasters and other reasons should be included in non-operating expenses. Article 16 Long-term bond investment refers to the bond investment purchased by small enterprises that cannot be realized within 1 year (excluding 1 year) or will not be realized at any time. Article 17 Long-term bond investment shall be measured at the actual purchase price. The bond interest included in the actual payment price that has reached the interest payment period but has not been received is separately recognized as interest receivable and is not included in the long-term bond investment cost. Eighteenth long-term bond investment in the holding period, the monthly interest receivable shall be recognized as investment income. (1) For the long-term bond investment with interest paid in installments and principal repaid at one time, the unpaid interest receivable calculated on a monthly basis shall be recognized as interest receivable, without increasing the book balance of the long-term bond investment. (2) For a long-term bond investment with principal and interest repaid at one time, the interest receivable shall be calculated on a monthly basis, and the book balance of the long-term bond investment shall be increased. Article 19 The difference between the actual purchase price and the book balance of long-term bond investment shall be included in the investment income. Twentieth long-term equity investment refers to the equity investment that small enterprises intend to hold for a long time (usually more than 1 year).
Article 21 Long-term equity investment shall be initially measured at cost. (1) The long-term equity investment obtained by paying cash shall be measured as the cost according to the actual purchase price. The declared but undistributed cash dividends included in the actual payment price shall be separately recognized as dividends receivable and not included in the long-term equity investment cost. (2) The cost of long-term equity investment obtained by non-cash assets is the book balance of the exchanged non-cash assets; If the non-cash assets are fixed assets, the book value of the exchanged fixed assets shall be taken as the cost of long-term equity investment. The book value of fixed assets refers to the original price (cost) of fixed assets after deducting accumulated depreciation. Article 22 Long-term equity investment shall be accounted for by the cost method. Cash dividends or profits announced by the investee shall be recognized as investment income according to the amount due. Twenty-third long-term equity investment, the difference between the actual price and cost, should be included in the investment income. The loss of long-term equity investment shall be included in the investment income when it actually occurs, and the long-term equity investment shall be offset at the same time. If the long-term equity investment of small enterprises meets one of the following conditions, the unrecoverable long-term equity investment confirmed after deducting the recoverable amount can be regarded as the loss of long-term equity investment: 1. The invested entity is declared bankrupt, closed, dissolved or revoked according to law, or its business license is cancelled or revoked according to law.
2. The financial situation of the investee has deteriorated seriously, resulting in huge losses, and it has been suspended for more than 3 years, and there is no plan to resume business restructuring. 3. It has no control over the investee, the investment period expires or the investment period has exceeded 65,438+00 years, and the investee has been operating at a loss for three consecutive years. 4. The financial situation of the invested entity has seriously deteriorated, resulting in huge losses, and the liquidation or liquidation period has been completed for more than 3 years. 5. Other conditions stipulated by the competent departments of finance and taxation of the State Council. Article 24 Fixed assets refer to tangible assets held by small enterprises for producing goods, providing services, leasing or managing, and their service life exceeds one fiscal year. The fixed assets of small enterprises include: houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation. Article 25 Fixed assets shall be measured at cost. (1) The cost of outsourced fixed assets, including purchase price, related taxes and fees, related transportation fees, handling fees, installation fees, etc. , but does not include the value-added tax that can be deducted according to the tax law. If a sum of money is used to purchase a number of fixed assets that are not separately priced, the total cost shall be shared according to the market price of each fixed asset or the market price ratio of similar assets, and the cost of each fixed asset shall be determined separately. (two) the cost of self-built fixed assets shall be determined according to the expenses incurred in the construction process of the assets before the final accounts of completion, including the loan interest that should be borne. The income of small enterprises in the process of trial operation of projects under construction is directly included in the main business income, other business income or non-operating income, and does not offset the cost of projects under construction.
(3) The cost of fixed assets invested by investors shall be determined according to the value agreed in the investment contract or agreement. (4) The cost of fixed assets shall be determined according to the market price of the same or similar fixed assets after deducting the depreciation estimated according to the newness of the fixed assets. Article 26 Small enterprises shall accrue depreciation for all fixed assets, which shall be included in the cost of related assets or current profits and losses according to their purposes. However, the following fixed assets are not depreciated: (1) Fixed assets other than houses and buildings that have not been put into use. (2) Fixed assets leased by way of operating lease. (3) Fixed assets that have been fully depreciated and continue to be used. Depreciation refers to the systematic distribution of the accrued depreciation amount according to certain methods within the service life of fixed assets. Accrued depreciation refers to the amount after deducting the estimated net salvage value from the original price of fixed assets that should be depreciated. Estimated net salvage value refers to the amount of fixed assets after the expected service life of fixed assets expires, after deducting the estimated disposal expenses. Depreciation has been fully accrued, that is, the accrued depreciation of fixed assets has been fully accrued. Twenty-seventh small enterprises should reasonably choose the depreciation method of fixed assets according to the expected realization mode of economic benefits related to fixed assets. The depreciation methods available are life average method (that is, straight-line method), workload method, double declining balance method and life sum method. Small enterprises should reasonably determine the service life and estimated net salvage value of fixed assets according to the nature and use of fixed assets. Once the depreciation method, service life and estimated net salvage value of fixed assets are determined, they shall not be changed accordingly.
Intention to change. Twenty-eighth small enterprises shall, from the second month after the fixed assets are put into use, make monthly depreciation; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use. Article 29 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows: (1) 20 years for buildings. (2) Machinery, machinery and other production equipment, 10 year. (3) utensils, tools, furniture, etc. Related to production and business activities, 5 years. (four) four years for vehicles other than airplanes, trains and ships. (five) electronic equipment, for 3 years. Thirtieth fixed assets are rebuilt in the process of use, except for fixed assets that have been fully depreciated and fixed assets that have been leased from business, the cost of rebuilding other fixed assets shall be included in the cost of fixed assets. The expenditure on the renovation of fixed assets refers to the expenditure incurred for changing the structure of houses or buildings and extending their service life. The daily repair costs of fixed assets in the process of use shall be included in the manufacturing cost or management cost when they occur. Article 31 When selling, transferring, scrapping or damaging fixed assets, small enterprises shall include the net income after deducting the book value of fixed assets and related taxes and fees into non-operating income or non-operating expenses. Article 32 Productive biological assets refer to small enterprises (agriculture) used for the production of agricultural products.
Biological assets held for the purpose of goods, services or rental, including economic forests, firewood forests, livestock production and draught animals. Article 33 Productive biological assets shall be measured at cost. (1) The cost of outsourcing productive biological assets, including the purchase price and related taxes and fees. (2) The cost of productive biological assets created or propagated by small enterprises shall be determined in accordance with the following provisions: 1. The cost of forest productive biological assets created by small enterprises includes necessary expenses such as afforestation expenses, nursing expenses, afforestation facilities expenses, improved seed test expenses, investigation and design expenses and indirect expenses to be shared. 2. The expenses of self-propagating livestock and draught animals, including necessary expenses such as feed expenses, labor expenses and indirect expenses to be shared. Article 34 Productive biological assets shall be depreciated according to the life average method. Small enterprises (agriculture) shall accrue depreciation on a monthly basis from the month after the productive biological assets are put into use; Depreciation of productive biological assets that have ceased to be used shall stop from the month following the cessation of use. Small enterprises (agriculture) should reasonably determine their estimated net salvage value according to the nature and use of productive biological assets. Once the estimated net salvage value of productive biological assets is determined, it shall not be changed at will. Article 35 The minimum depreciation period of productive biological assets is as follows: (1) The productive biological assets of forest trees are 65,438+00 years. (two) the productive biological assets of livestock products, for 3 years. Article 36 Intangible assets refer to assets that have no physical form and are owned or controlled by small enterprises.
Non-monetary assets identified in the state. Intangible assets of small enterprises include: land use rights, patents, trademarks, copyrights, non-patented technologies, etc. Land use rights obtained by small enterprises should be recognized as intangible assets. If factories and other buildings are developed and built by themselves, the relevant land use rights and buildings should be dealt with separately. The price paid for the purchase of land and buildings shall be shared between buildings and land use rights; If it is difficult to allocate it reasonably, it should all be regarded as fixed assets. Article 37 Intangible assets shall be measured at cost. (1) The cost of outsourcing intangible assets, including purchase price, related taxes and other related expenses. (2) The cost of intangible assets invested by investors shall be determined according to the value agreed in the contract or agreement. Article 38 Intangible assets shall be amortized by the life average method (that is, the straight-line method) within the service life, and shall be included in the cost or management expenses of related assets, and the intangible assets shall be offset. The amortization period begins when it is available for use and ends when it is stopped or sold. If the relevant laws or contracts stipulate the service life, it can be amortized according to the stipulated or agreed service life. If the enterprise cannot reliably estimate the service life of intangible assets, the amortization period shall not be shorter than 10 year. Article 39 When selling intangible assets, small enterprises shall include the difference between the actually obtained price and its book balance in non-operating income or non-operating expenditure. Article 40 Long-term deferred expenses refer to other expenses amortized according to regulations.
Hope to adopt
How can we know whether the enterprise uses the accounting standards for small business enterprises or commercial business enterprises? Accounting standards for filing when consulting tax registration
Look it up in the financial software
Check the accounts enabled in the ledger.
General enterprises can use the old accounting standards or the new accounting standards, so it is an inevitable trend to transition slowly.