Accounting treatment of newly established companies.

If there is no economic business in the short term when the new company is established, there is no need to make accounts for the time being.

The accounting entries are as follows:

2065438+April 2005

Borrow: Bank deposit? 50000

Loan: paid-in capital? 50000

It is suggested that the first account should be paid-in capital, and the expenses should be included in the start-up expenses before income. After normal operation, the start-up expenses should be carried forward or shared accordingly. Tax control equipment should have invoices. If it is VAT, it can be deducted. It's no problem to get the invoice a month late.

Extended data:

If you have completed the accounts, you should declare the stamp duty according to the investment you paid before the end of the month, which should be completed one month after starting the company, because if you don't do the preparatory work in the early stage, you may need to invoice the customer, but you will not be able to open it.

The accounting association will include all the expenses in the first six months of operation in the management expenses and deduct all the expenses, which can only be enjoyed in the first year of operation.

References:

Accounting Standards for Enterprises-Baidu Encyclopedia