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筹建期间的各项支出都是计入在建工程的。但罚没款不是企业的必要性支出,不会给企业带来任何经济效益,更不是经济资源,故不能将罚没款列为筹建期间成本费用支出,不能计入在建工程。按照《企业财务通则》第３２条规定,罚没款不得从税前利润中扣除,只能从税后利润中列支。若将筹?
All expenses during the preparation period are included in the construction in progress. However, fines and misappropriations are not necessary expenditures of enterprises and will not bring any economic benefits to the enterprise, let alone economic resources. Therefore, fines for fines cannot be listed as costs and expenses during the preparation period, and they cannot be included in construction in progress. According to Article 32 of the “General Rules of Corporate Finance”, fines for fines shall not be deducted from profits before tax, and they may only be paid out of profits after tax. If you will raise