Traditional Culture Encyclopedia - Hotel reservation - What do you mean by write-down?
What do you mean by write-down?
The concepts of accounting offset and write-off are different, and the scope of application is also different. The differences are as follows:
1.? Deduction? It is the concept of value-added tax, which is applicable to general taxpayers and small-scale taxpayers. It refers to directly reducing the value-added tax payable, which is different from output tax and input tax, and also different from deduction.
Small-scale taxpayers fill in the deduction amount in the column of VAT tax return 1 1 (applicable to small-scale taxpayers)? The tax payable in this period is reduced? . When the column less than or equal to 10 is currently restored? What is the tax payable in this period? When, according to the actual amount of reduction; When the current decrease amount is greater than 10 column? What is the tax payable in this period? When, according to the current column 10, the part of the current tax reduction amount that is insufficient to be offset is carried forward to the next period to continue to be offset.
According to the relevant provisions of the tax law, if the expenses paid by small-scale taxpayers for purchasing special equipment for VAT tax control system for the first time and the technical maintenance fees paid are allowed to be fully deducted from the tax payable, the tax payable deducted according to the regulations shall be directly deducted? Should taxes be paid, and value-added tax should be paid? Theme.
2.? Write down? Write-off is a special term in accounting. It means that income or expenses offset each other, and the offset can be partial or full. But it is more used to subtract a part from the amount of a subject, not all. That is, the part that was originally recorded too much is now handled by accounting? Looking for what? Come back.
3. Offset account
: (1) Bad debt reserve is a reserve account for accounts receivable, notes receivable, interest receivable, dividends receivable and other accounts receivable.
(2) Short-term investment impairment provision is a provision account for short-term investment.
(3) Long-term investment impairment reserve is a subject of long-term investment accrual.
(4) Inventory depreciation reserve is an allowance account of inventory.
(5) Fixed assets impairment reserve and accumulated depreciation are the subjects of fixed assets impairment reserve.
(6) Impairment preparation and accumulated amortization of intangible assets are the subjects of impairment preparation of intangible assets.
(7) The provision for impairment of construction in progress is the provision for impairment of construction in progress.
(8) The provision for impairment of entrusted loans is the allowance account for entrusted loans.
(9) Deferred income-unrealized financing income is used as the allowance account for financing lease receivables.
(10) Financing expenses are not used as allowance for long-term payables.
Global Ivy Friendship Tip: What does it mean to write down the above? ] the answer to the question, I hope it will help everyone!
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