A104000 Period expense Detailed list, this table is a pure financial position, that is, how you do it, this table is filled in truth, the income statement does not have a total of period expenses (management expenses, sales expenses, financial expenses).
This table is the details of the total count. To that extent, just look at the columns of your table. There is a total at the bottom of the table, and the total amount of period expenses in the income statement must be consistent.
I don’t know how everyone fills out this form, but it only takes one minute for me to make this form.
We will also set up many detailed accounts when accounting for expenses on a daily basis, such as management expenses - wages, management expenses - office expenses, etc. In fact, the idea of filling out the fee details table during the reconciliation and settlement is very simple, that is, fill in the accounting account in the corresponding fee column accordingly.
Management expenses - You can fill in the 9th line of office expenses in the current period, and the same applies to other columns.
But this is still too slow. You have to log in to the financial system to check one by one, and the more impact on the speed is that the expense calculating you account and the expense calculating in the income tax settlement table do not correspond one by one. For example, if you have a more detailed accounting, you have set up the accounting account, but there is no such item in the period fee details, so you can only fill in the account in other cases.
Think about it, if you check whether there are any period expense details for each fee account, and then add them to other ones, can it be more efficient? How to improve efficiency by
? Then you have to use Excel working papers to automatically generate this period fee list.
Make a comparison table of columns in the account and period expense details table
As Dabai said earlier, the columns of accounting subjects and detailed tables do not correspond exactly one by one, so we have to make a correlation table for it first, as shown in the figure below.
Column 1 and 2 are the code and name of the account in financial software . You can directly replace the data in this part called your own financial software. The 3rd column of the table is one by one according to the items in table A104000.
As a typical example, the employee salary in the period expense table corresponds to multiple subjects in the financial accounting, such as salary, bonus, welfare expenses, etc., so the corresponding subjects correspond to the name of salary and salary in the period expense table. We will fill in this name for him. The 4th column of the
table is for the major category of expenses, because the same name for the period fee table, such as employee salary, is divided into administrative expenses and sales expenses, so we also add an auxiliary column to give the accounts exported from the financial software to the corresponding major category.
The above table is sorted out and it is a basic table, which is a basic information table that automatically generates reports later.
exports the actual number of occurrences in the current period and then makes a match.
There is a first comparison table, so I can match the number of occurrences of each subject. As shown in the picture above.
We export the details of each expense account in the financial software, and then match it later on the position in the expense list in the settlement and settlement period.
=IFERROR(VLOOKUP(A3, over-recorded table! A:C,3,0),0)
This transaction uses the function formula in Excel, and the purpose is to find the table column name in the corresponding accounting table in the comparison table.
Finally, all the data is summarized into the official table.
There is a occurrence number and a corresponding relationship. Then we only need to automatically fill in the occurrence number of the corresponding relationship into the fixed format settlement and clearance table A104000.
of course, this is not added one by one by one, but uses the sumifs function to automatically summarize the past. As shown in the picture above.
=SUMIFS (incurrency amount! C:C,incurrency amount! D:D,B6,incurrency amount! E:E,$C$3)
So, for a table, I made a draft, and when I wanted to do it, I directly exported the details in the financial software and pasted it in. The formal period fee details list will be automatically completed. If it is not counted as the time for making the draft, it is really only one minute to make this table.
Of course, you have to use several basic functions for this draft, vlookup and sumifs. Dabai will not teach you how to use this formula here. I just give you a way of thinking to explain the importance of mastering a tool. It can really make your work twice the result with half the effort.
If Excel experts see this, ignore it. If you don’t know, then you can study hard to see if it can improve your work efficiency. Of course, you can also apply it to other daily tasks.
. We saw earlier that the first step in filling in A104000 is to clarify the caliber issue, that is, which subject content should be included in the columns in the period fee details table. This is actually a caliber issue. Dabai will take a look at the caliber of the main columns one by one, so that everyone can accurately find and fill in.
1, period expense table A104000
Taxpayers should account for accounting accounts such as "sales expenses", "administrative expenses" and "financial expenses" according to enterprise accounting standards , small enterprise accounting standards, enterprise accounting, and sub-industry accounting systems.
When reconciling and clearing corporate income tax, the annual tax return (Class A) period expense details list A104000 is filled in according to the detailed accounts of the three accounting accounts "Sales Expenses", "Administrative Expenses" and "Financial Expenses", and tax differences are not considered.
However, objectively, some items in the above table are not consistent with the detailed accounts set up, and some enterprises have problems such as irregular detailed accounts setting and inconsistent accounting content. Therefore, to fill in this table correctly and completely, reclassify and count.
Note: If is a small and micro-profit enterprise, it is exempted from filling out the period fee details A104000. The relevant fees should be filled out directly in the main form A100000.
2, Analysis of common expense collection points
employee salary
1.A104000, line 1 of the table "employee salary" fills in the employee salary included in the expenses, including the following content:
(1) Salary and salary expenditure: including wages, bonuses, allowances and subsidies ;
(2) Employee welfare expenses, employee education expenses, and trade union expenses;
(3) Five insurances and one fund, supplementary pension insurance, supplementary medical insurance;
(4) Non-monetary welfare, dismissal welfare;
(5) Other related expenditures related to employees' services and corporate equity incentives for employees.
Note:
(1) Form A104000 only reflects employee compensation included in expenses, and does not reflect employee compensation collected into production costs (filling in Form A102010).
(2) The employee compensation in the period expenses is not necessarily consistent with the employee compensation payable in the balance sheet in the annual financial report. The employee compensation in the period expenses is only the part recorded in the expenses, and the employee compensation payable in the balance sheet may also include the part recorded in the production costs or capitalization.
(3) Management expenses - "employee compensation" incurred in R&D expenses are filled in the management expenses - column 3 of row 19, column 3 of Form A104000, and the "employee compensation" line is not filled in.
Labor fees
Labor fees refer to the fees paid by an enterprise to accept individuals to provide non-employment services. The difference from employee salaries lies in whether the enterprise has an employment-non-employment relationship with the provider of the service.
For labor dispatch employment, if the unit pays wages directly to the labor dispatch company and the labor dispatch company pays them on its behalf, it needs to be used as labor expenses; if it is directly paid to individual employees, it can be used as wages and employee welfare expenses, among which the wages and salary expenses are allowed as the basis for deduction of other related expenses such as union funds.
Policy basis: "Announcement of the State Administration of Taxation on the pre-tax deduction of enterprise wages, salaries, employee welfare expenses, etc." (Announcement of the State Administration of Taxation No. 34, 2015) Article 3.
Commission and handling fee
Here commission refers to the remuneration paid by the enterprise to an intermediary (referring to an intermediary service in its sales business) to an intermediary service agency or individual with legal business qualifications. For example, the fee paid by a telecommunications company entrusting an agent to sell a telephone recharge card.
handling fee includes two parts: ① commission-related handling fee; ② other expenses with the nature of a fee, such as bank transfer fee, loan fee, and transfer fee.
Note: bank account management fee , bank card and online banking certificate annual fees, etc., do not have the nature of a handling fee and do not belong to commission and handling fee expenses.
Asset depreciation and amortization fee
This column mainly fills in fixed assets, intangible assets, etc. based on the asset amount and depreciation period. The amount calculated to be included in the period expenses per year should be shared, and does not include the part included in the cost of the relevant assets. In addition, the long-term deferred expenses included in the current profit and loss are amortized, and fill in this column.
Note: A105080 bill contains the "depreciation and amortization amount for this year": including the part included in the period expenses and the related asset costs, so the depreciation and amortization amount for the A104000 bill contains the depreciation and amortization amount for the A105080 bill contains the depreciation and amortization amount for this year is not necessarily equal.
Office expenses
This column mainly fills in the office's office supplies expenditures, as well as office-related expenses such as water and electricity.
Note:
(1) For low-value consumables, if they are low-value consumables collected by the workshop, they are recorded in the manufacturing expenses, carried over to the production cost and sold to the outside world, fill in the A102010 "General Enterprise Cost Expenditure Details"; if they are office supplies, fill in the management expenses in row 9, column 3 of Form A104000, management expenses - office expenses.
(2) The office phone fee is filled in the 9th row of Form A104000, Management Fees - Office Fees.
Anti-counterfeiting tax control equipment fees and technical maintenance fees are filled in the "Administrative expenses-office expenses" in row 9, column 3 of Form A104000. The administrative expenses are offset when the value-added tax is actually offset. The amount after the deduction is filled in the amount in row 9, column 3 of Form A104000. Accounting processing reference: When
pays,
Debit: Management expenses
Credit: When bank deposits
actually deducts VAT,
Debit: Taxes and fees payable-Value-added tax payable (tax reduction and exemption)/Taxes and fees payable-Simple tax calculation/Taxes and fees payable-Value-added tax payable
Credit: Management expenses.
Policy basis: Article 9, Part 2, "Notice of the Ministry of Finance on Issuing Regulations on the Processing of Value-added Tax Accounting" (Caising and Accounting [2016] No. 22).
Insurance premiums
The insurance premiums here mainly refer to commercial insurance, such as vehicle insurance, compulsory traffic insurance, personal safety insurance premiums paid for employees of special occupations, commercial insurance premiums paid for investors or employees, and property insurance, etc. Excluding five insurances and one fund.
Note: five insurances and one fund, supplementary pension insurance, and supplementary medical insurance paid by belong to the scope of employee compensation, and must be filled in separately according to the benefits of the employees' services:
1. Production workshop personnel: directly include the production cost or collect it into the production cost through manufacturing expenses and sell it to the outside world. Fill in Form A102010;
2. Sales or management department personnel: Fill in the management expenses or sales expenses corresponding to "employee compensation" in line 1 of Form A104000.
Research expenses
For taxpayers who have implemented the "Notice of the Ministry of Finance on Revision and Issuing the Format of General Enterprise Financial Statements for 2019" (Caising [2019] No. 6), fill in this column for the "R&D Expenses" collected in the "Income Statement".
Management expenses - Salary, basic pension insurance, basic medical insurance, unemployment insurance, work-related injury insurance, maternity insurance and housing provident fund accounted for in the R&D expenses are filled in the management expenses - research expenses in the row 19 of Form A104000, and the "employee salary" rows are not filled in, and the corresponding rows of Form A105050 must be filled in.
various taxes and fees
All taxes and fees included in the management fees when filling in the company's accounting processing. However, the vehicle and ship tax, property tax, land use tax, and stamp tax that were included in management expenses before the "Enterprise Accounting Standards" were changed to "tax and surcharge" according to the provisions of Accounting No. 22. Therefore, the bank currently has fewer items, such as residual insurance funds.
Note: If the enterprise includes the "four small taxes" into the management expenses, you can fill in the 20th row of Form A104000 according to the accounting process. The correct account should be calculated in the following years.
Interest income and expenditure
This column mainly fills in the loan interest, bill discount interest included in financial expenses, etc.
Note: The "interest income and expenditure" in the form A104000 fills in the balance after the interest expenditure and interest income in accounting;
receives interest on bank deposits, directly offset the financial expenses (debit: bank deposits, credit: financial expenses-interest expenses), fill in the financial expenses-interest income and expenditure in column 5 of this column. If the balance is in , credit , fill in the form of a negative number; if the balance is on the debit, fill in the form of a positive number.
Party organization work funds
If the enterprise has any party organization work funds and are included in the management expenses, fill in this column. For the pre-tax deduction regulations for party organization work funds, please refer to the "Notice of the Organization Department of the CPC Central Committee, the Ministry of Finance, and the State Administration of Taxation on the Work Funding of Party Organizations of Non-public Enterprises" (Chengtongzi [2014] No. 42), and the "Notice of the Organization Department of the CPC Central Committee, the Ministry of Finance, the Party Committee of the State-owned Assets Supervision and Administration Commission of the State Council on the Work Funding of Party Organizations of State-owned Enterprises" (Chengtongzi [2017] No. 38).
Note: Fill in this column to pay attention to whether tax adjustments need to be made in line 29 of the A105000 Form “(16) Party Organization Work Funds”.
3. Frequently asked questions
1.104000 Form filling out the form instructions: If the credit amount is greater than the debit amount, a negative number should be filled in. How to understand it? The difference (debit amount-credit amount) is filled in the expense form A104000 in
period, and the negative number is calculated as a negative number. The calculation result is a positive number and the positive number is filled in.
2. Which row is the labor insurance premium filled in the A104000 form?
Labor insurance premiums are generally included in the management expenses, and fill in "Others" in line 25 of the expense table during the A104000 period.
3. Where to fill in the fuel fee?
If the refueling fee incurred by the company's own transportation, you can fill in the "Transportation and Warehousing Fee" in line 15 of Form A104000; if it is related to office, you can fill in the "Office Fee" in line 9. The specific number of lines shall be subject to accounting treatment. If there is no corresponding number of lines, you can fill in the "Other" in line 25 lines.
4. Where can I fill in the bank account management fee and transfer and remittance fee?
bank account management fee is filled in line 25 of the A104000 form "Others". Fill in the transfer and remittance fee in line 6 of Form A104000 “Commissions and Processing Fees”.
5. There are too many detailed accounts for enterprise fees. What should I do if there is no corresponding item when filling out the form?
can be filled in according to the nature of the detailed account and the accounting content. If there is indeed no corresponding item, fill in 25 lines "Other".
4, risk monitoring
1. The cost ratio of the "Other" column is relatively high
When filling in the period fee details table, if the sales expenses, management expenses, and financial expenses ratios that fill in the "Other" column in line 25 are too high, there may be a declaration risk. Therefore, the enterprise should reasonably collect according to the actual situation. If the relevant expenses can be collected, try not to fill in the "Other" column.
2. There is property loss in the period expenses but not declared
If you fill in the 8th line of the period expense details table "Property loss, loss and damage losses", you need to declare the asset loss in accordance with regulations and fill in the attached form A105090 "Detailed Table of Asset Loss Pre-Tax Deduction and Tax Adjustment Detailed Table", if not filled in, there may be a declaration risk.
3. Business entertainment expenses , advertising expenses and business promotion expenses, commissions and handling fees tables
Normally:
(1) The total number of administrative expenses in table A104000 and "business entertainment expenses" in row 4 of sales expenses should be consistent with the account amount of "business entertainment expenses" in row 15 of table A105000.
(2) The total number of administrative expenses in table A104000 and "Advertising expenses and business promotion expenses" in line 5 of sales expenses should be consistent with the "Advertising expenses and business promotion expenses for this year" in table A105060 "Advertising expenses and business promotion expenses across the year" in row 1, column 1 of "Advertising expenses and business promotion expenses for this year" in table A105060.
(3) The total number of administrative expenses and sales expenses in table A104000 should be consistent with the account amount of "Commissions and Handling Fees" in row 23, column 1 of table A105000.
If the above data is inconsistent between tables, there may be a declaration risk.
