| 1. | It is the organization expenses that says normally
就是通常所说的开办费 |
| 2. | Reform like company organization expenses , fixed assets defray
如公司开办费、固定资产改良支出等。 |
| 3. | The depreciation of fixed assets is illuminated carry , it is depreciation still enters organization expenses only
固定资产的折旧照提，只是折旧依然进入开办费。 |
| 4. | In principle , organization expenses should be in lunar amortize is pressed inside not less than time of 5 years
原则上，开办费应该在在不少于五年的时间内按月摊销。 |
| 5. | The telephone bill that puts beforehand is belonged to during preparing to construct , writing down organization expenses likewise is
预存的话费属于筹建期间的，同样记入开办费就是。 |
| 6. | Organization expenses is beginning to manage since that month one - time write down that month after increase and decrease , how is income tax adjusted
开办费在开始经营当月起一次性记入当月损益后，所得税如何调整？ |
| 7. | Press active accounting standard , organization expenses is beginning to manage direct that month plan into that month increase and decrease , need not adjust income tax
按现行会计准则，开办费在开始经营当月直接计入当月损益，不用调整所得税。 |
| 8. | So , when computational income tax , should have the computational basis that ought not to write down current organization expenses to also serve as income tax adjustment
所以，在计算所得税时，应该把不该记入当期的开办费也作为所得税的计算依据进行调整。 |
| 9. | The cost maneuver of place happening enters organization expenses during this , organization expenses is one - time after the enterprise holds water plan enter current increase and decrease
这期间所发生的费用计入开办费，开办费在企业成立之后一次性计入当期损益。 |
| 10. | According to new accounting standard , organization expenses need not be amortized again , direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost , charge
按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。 |
