• 欢迎访问速搜资源吧,如果在网站上找不到你需要的资源,可以在留言板上留言,管理员会尽量满足你!

【速搜问答】标书费用计入什么科目

问答 admin 9个月前 (03-20) 189次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

标书费就是工程报名成功以后,到招标代理处购买招标文件的费用,标书费用计入管理费用。

Bidding fee is the cost of purchasing bidding documents in the bidding agency after the successful project registration, and the bidding fee is included in the management fee.

标书费就是工程报名成功以后,到招标代理处购买招标文件的费用,标书费用计入管理费用。

Bidding fee is the cost of purchasing bidding documents in the bidding agency after the successful project registration, and the bidding fee is included in the management fee.

管理费用是指企业为组织和管理生产经营发生的各种费用,包括企业在筹建期间内发生的开办费、董事会和行政管理部门在企业的经营管理中发生的以及应由企业统一负担的公司经费、行政管理部门负担的工会经费、董事会费、聘请中介机构费、咨询费、诉讼费、业务招待费、技术转让费、研究费用等。

Management expenses refer to all kinds of expenses incurred by an enterprise for organizing and managing production and operation, including the start-up expenses incurred by the enterprise during the preparation period, the company expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise, the labor union expenses borne by the administrative departments, the membership dues of directors, the fees for employing intermediary agencies, consulting fees, litigation fees, etc Entertainment expenses, research expenses, etc.

企业做标书费用怎么做会计分录

How to make accounting entry for bidding cost of enterprise

答:支付标书费会计分录如下:借:管理费用–办公费(招标费)贷:库存现金企业的标书有形资产,属于货物。根据《增值税暂行条例》第一条的规定,在中国境内销售货物的单位,为增值税的纳税人。企业收到投标单位的标书费,应缴纳增值税。企业应开具增值税发票。

A: the accounting entries for the payment of tender fee are as follows: Debit: administrative expenses office expenses (bidding fee) Credit: cash on hand the tender tangible assets of an enterprise belong to goods. According to Article 1 of the Provisional Regulations on value added tax, the unit selling goods in China is the taxpayer of value added tax. The enterprise shall pay value-added tax when it receives the bid fee from the bidder. Enterprises shall issue VAT invoices.

收到投标单位的标书费如何进行账务处理

How to deal with the accounting of the bid fee received from the bidder

收到标书费后,一般会产生相应的费用以及税费。企业的标书是有形资产,属于货物。根据《增值税暂行条例》第一条的规定,在中国境内销售货物的单位,为增值税的纳税人。企业收到投标单位的标书费,应缴纳增值税。企业应开具增值税发票。不征税收入、免税收入,应计算缴纳企业所得税。制作标书的相应成本、费用、税金等,可按规定准予在税前扣除。

After receiving the tender fee, there will be corresponding fees and taxes. The bidding documents of enterprises are tangible assets and belong to goods. According to Article 1 of the Provisional Regulations on value added tax, the unit selling goods in China is the taxpayer of value added tax. The enterprise shall pay value-added tax when it receives the bid fee from the bidder. Enterprises shall issue VAT invoices. Non taxable income and tax-free income shall be calculated and paid enterprise income tax. The corresponding costs, expenses, taxes, etc. for the preparation of bidding documents can be deducted before tax according to regulations.


速搜资源网 , 版权所有丨如未注明 , 均为原创丨转载请注明原文链接:【速搜问答】标书费用计入什么科目
喜欢 (0)
[361009623@qq.com]
分享 (0)
发表我的评论
取消评论
表情 贴图 加粗 删除线 居中 斜体 签到

Hi,您需要填写昵称和邮箱!

  • 昵称 (必填)
  • 邮箱 (必填)
  • 网址