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在企业审计工作中,发现部分企业财会人员,年终将超过《财务通则》规定比例的业务招待费,调至“盈余公积”或“待摊费用”科目。笔者认为,这样做不仅是多此一举,而且有害无益。因为,业务招待费作为一种期间费用理应由当期收入补偿而不能用企业的积累来弥补,更不能期待未来收益消化。形成上述做法的主要原因是: 一、经办人员混淆了应纳税所得额和企业报表利润的关系。有些企业会计人员认为,年终不将超支业务招待费调整到上述科目,被审计部门或税务部门查出来,会作为违纪处理。其实这种担心是多余的。新税制的实施已打破了传统的所得税基依附企业会计利润的做法。计
In corporate audit work, it was discovered that some accounting personnel of enterprises would adjust their business hospitality expenses that exceed the ratio prescribed in the “General Rules of Finance” to “surplus reserve” or “deductible expenses” subjects. The author believes that doing so is not only an unnecessary move but also harmful. Because, as a kind of period expenses, business hospitality fees should be compensated by the current income and cannot be compensated by the accumulation of enterprises, let alone expect future earnings to be digested. The main reasons for forming the above-mentioned practices are as follows: 1. The handling staff confuses the relationship between the taxable income amount and the corporate statement profit. Some corporate accountants believe that at the end of the year, hospitality fees for over-expenditure services will not be adjusted to the above-mentioned subjects. If they are identified by the auditing department or the taxation department, they will be treated as disciplinary violations. In fact, this worry is redundant. The implementation of the new tax system has broken the traditional practice of income tax base attached to corporate accounting profits. meter