怎么準確運用財務費用科目，濟南代辦公司注冊有關常識

　　How to use and accurate cost subjects, jinan company registration agents about common sense

　　《公司財務公例》規則：“財務費用應包含公司運營時期發作的利息凈開支、匯兌凈丟失、銀行手續費等。”現就現在濟南代辦公司注冊中存在的疑問及處理意見簡述如下：

　　Rules of the company's financial general rule: "financial expenses shall include the company operating period the onset of net loss, net interest expenses, remittance bank charges, etc." Now in jinan company registration agents now existing questions and comments briefly as follows:

　　一、有關利息出入的處理。現在，跟著市場經濟的展開，公司利息出入計算的內容已由正本的銀行存告貸利息計算，逐漸擴展到公司與公司之間、公司與主管有些之間的假貸利息計算，并且表現形式漸趨多元化。

　　A, relevant interest in processing. Now, with the expansion of market economy, the company interest in and out of the calculation content has been calculated by the original bank deposit countries of interest, gradually extended to the company and between companies, between the company and in charge of some false mortgage interest calculation, and diversified forms gradually.

　　(1)現在大多數公司將相互間拆借資金的利息計入“財務費用”，筆者以為，這種處理辦法是不合適的。依照稅收政策，非金融組織將資金提供給對方，并收取資金占用費(包含主管有些向所屬公司撥付資金收取的資金占用費)，均視為告貸做法，應按金融保險業稅目征收營業稅。因此，應將此項資金占用費收人列為“其他事務收入”，并交納營業稅、城市建設

　　(1) most companies will now mutual interest in the interbank money "financial cost", the author thought that this processing method is inappropriate. In accordance with the tax policy, non-financial organizations provide the money to the other party, and collect money cost (including head of some charge the company appropriated funds of funds cost), are considered to be countries, should take the financial insurance levy business tax taxable items. Therefore, the money should be cost income is listed as "other" transaction income, and pay business tax, urban construction

　　維護稅和教育費附加等。

　　WeiHuShui and add, etc.

　　(2)現在公司間的賒銷事務日益頻繁，常常呈現買方延付貨款的現象，為此，買方需付出違約金或延期付款利息。此項經濟事務與公司間的資金拆借有所不同，其利息收入應視為主營事務的價外收入，列入主營事務收入。按現行稅法規則，所謂價外費用，是指在價外向收買方收取的手續費、補助、基金、集資款、返還獲利、獎賞費、違約金(延期付款利息)等，此項收入應與主營事務收入適用同一稅種、稅率、不能作為“其他事務收入”入帳，更不能沖減“財務費用”。

　　(2) now frequent credit transactions between companies, often appear the phenomenon of delaying payments by the buyer, therefore, the buyer needs to pay penalty due to breach of contract or deferred payment of interest. The economic transactions between the company and the money lending is different, the interest incomes shall be regarded as the main income outside the transaction price, included in the main transaction income. According to the current tax law rules, the so-called out-of-the-money, refers to the price of outgoing accept the buyer's fee, subsidies, funds, funds, profit return, reward, penalty due to breach of contract (such as deferred payment of interest), the income and the main transaction income shall be the same types of taxes, tax rates, cannot be accounted for as "other" transaction income, more can't write-downs "financial cost".

　　二、有關銀行手續費開支的管帳處理。作業管帳準則規則，列入“財務費用”計算的銀行手續費，是指公司在籌集資金進程(如告貸、發行債券、集資等)中所發作的有關融資費用。公司開支的銀行手續費通常有兩種狀況：一是為公司籌集資金而發作的手續費開支;二是在銀行結算進程中付出的手續費，如處理信(電)匯所付出的手續費、郵電費，收買空白支票、信匯單、匯票等所付出的工本費、手續費。前者按規則應列入“財務費用”計算，后者因為不屬于公司籌資做法所發作的費用，不該該在“財務費用”種類計算，通常可在“管理費用”下另設二級種類進行明細計算。

　　Second, the related bank charges spending of tube processing. Operation rule of tube account rules, included in the calculation the bank charges of "financial cost", refers to the process of companies in raising funds, such as countries, issuing bonds, financing, etc.) in the attack on financing costs. Company spending on the bank charges are usually there are two conditions: one is to raise money for the company and the onset of fees spending; 2 it is in the process of bank settlement to pay fees, such as processing letter (electric) collect fees to pay, post and telecommunications, buy blank check, mail transfer sheet, bill comes at a cost to the commission, etc. The former according to the rules should be included in the calculation of "financial cost", the latter because do not belong to the attack cost of corporate financing, shouldn't the calculation in the types of "financial cost", usually under the "management fees" of setting up the secondary type detail calculation.

　　濟南代辦公司注冊:http://www.chnew.cn/