What accounting subjects are commonly used in film crew accounting?

In addition to the monetary funds and other subjects commonly used by general industrial and commercial enterprises, film and television enterprises will also involve the following accounting subjects: \x0d\ 1134\x0d\Production reserve funds\x0d\ 1. This subject Calculate the travel expenses, labor expenses, sporadic purchases and other expenses required by the corporate film crew for film shooting, and reserve funds advanced upon approval. For this subject, detailed subjects can be set according to the title of the film for detailed classification and accounting. \x0d\The approved reserve funds allocated to various management departments, materials and material procurement departments within the enterprise for fixed turnover purposes, as well as the reserve funds that are not required for film shooting and are temporarily borrowed for a short period of time, should be passed through "Other receivables (reserve funds)" )" account accounting. \x0d\ 2. When the production reserve fund is allocated upon approval, this account will be debited according to the amount received, and "cash", "bank deposit" and other accounts will be credited. When reimbursement is approved after review, the "Production Cost" account will be debited and this account will be credited according to the approved reimbursement amount. If the amount that should be reimbursed is greater than the amount that has been used and the difference needs to be made up, this account will be debited according to the difference that should be made up, and the "Cash" and "Bank Deposit" accounts will be credited; when the amount that should be reimbursed is less than the amount that has been used for the production reserve fund and the difference needs to be recovered , according to the difference recovered, the "cash" and "bank deposit" accounts will be debited and this account will be credited. \x0d\ 3. For production reserve funds that cannot be recovered after the cause has been identified and processed, and it is caused by the fault of the film crew management and the parties concerned, after deducting the compensation from the fault person, etc., the "production cost" account will be debited, This account will be credited; if it is caused by non-human fault such as natural disasters, the "Non-operating expenses (unusual losses)" account will be debited and this account will be credited. \x0d\ 4. The debit balance at the end of this account reflects the production reserve funds that the company has not yet recovered. \x0d\1152\x0d\Advance payment for production\x0d\ 1. This account accounts for the amount paid in advance by the enterprise to the trustee who is responsible for production and cost accounting in accordance with the provisions of the contract in the entrustment and joint production business. This subject should set up detailed subjects according to the titles of the co-produced films for detailed classification and accounting. \x0d\ 2. When an enterprise makes an advance payment for entrustment or joint filming, this account will be debited and the "bank deposit" account will be credited according to the advance payment amount. \x0d\ 3. When the production of a film commissioned or jointly produced by an enterprise is completed, the following processing will be carried out according to the actual cost borne by the enterprise: \x0d\1. When the film has been reviewed and passed and obtained a "License" for distribution and screening (broadcasting) , according to the actual cost that the enterprise should bear, "inventory goods" will be debited and this account will be credited. \x0d\2. When the film has not been reviewed and has obtained the "License" for distribution and screening, the "Production Cost" account will be debited and this account will be credited according to the actual costs borne by the enterprise. After passing the review and obtaining the "License" for distribution and screening, the "Inventory Goods" account will be debited and the "Production Cost" account will be credited according to its actual cost. \x0d\ 4. In the business of entrusting or jointly producing films, due to contract changes, claims, awards, etc., the actual costs borne by the enterprise are greater than the initial advance payment for the production and the difference needs to be paid, debit this account and credit Record the "bank deposit" account; if the actual cost that the enterprise should bear is less than the initial advance payment, when the difference is recovered, the "bank deposit" account will be debited and this account will be credited. \x0d\ 5. After the enterprise prepays the production payment, if the filming is stopped and cannot be continued due to extraordinary reasons such as the trustee's bankruptcy or policy adjustment, the prepaid payment for the filming should be transferred to the "other receivables" account. Debit the "Other receivables (advanced production payments transferred in)" account and credit this account. \x0d\ 6. The debit balance at the end of this account reflects the amount actually advanced by the enterprise to the trustee for entrusting or jointly producing films. \x0d\1212\x0d\Film and TV scripts\x0d\ 1. This subject calculates the actual costs of literary scripts that companies plan to provide for filming movies or TV series. This subject should set up detailed subjects according to the title of the literary script and carry out detailed accounting. \x0d\The cost of a literary script includes original copyright fees, script remuneration incurred during the script planning, drafting, and creation process, the wages, welfare fees, and other labor subsidies of screenwriters and editors, as well as the review fees incurred in organizing the script. fees, rejection fees, travel expenses, office expenses, printing fees and other expenses. \x0d\After the company issues a production notice or production order and enters the preparation stage for film shooting, the various expenses incurred by the director and creative staff in writing and modifying the sub-shot scripts should be directly recorded in the "production costs (script fees and remuneration)" Subjects are not calculated in this subject. \x0d\ 2. When various costs and expenses are incurred in the creation of literary scripts, or transfer fees are paid to obtain the copyright, use rights and adaptation rights of scripts from other units or individuals, the amount payable shall be based on the actual amount paid or the amount stipulated in the contract. , debit this account, and credit "cash", "bank deposit" or "accounts payable" and other accounts. \x0d\3. When a literary script is finalized and reviewed, and put into use for film shooting according to the production notice or production order issued by the company, the "production cost (script fee and remuneration)" account will be debited according to the book value of the literary script for filming. , credit this account. \x0d\ 4. When an enterprise transfers literary scripts to other units or individuals for a fee, it should debit "bank deposits", "accounts receivable" and other accounts according to the transfer price stipulated in the contract, and credit "main business income (film and television)" Script transfer income)" account; according to the book value of the transferred script, the "main business cost (film and television script transfer cost)" account is debited and this account is credited.

\x0d\ 5. If a literary script is canceled for some reason before being finalized, is invalidated without being reviewed, or has been reviewed and passed but has not been put into production for three years, it shall be scrapped, and the "Management Expenses (Script) shall be debited according to its book value. Loss expenses)" account is credited to this account. \x0d\ 6. The debit balance at the end of this account reflects the actual cost of literary scripts that the enterprise has reserved or has not yet been finalized. \x0d\2132\x0d\Advanced production payment\x0d\ 1. In this accounting account, in joint filming, entrusted filming, collaborative filming and other cooperative filming businesses, the enterprise receives in advance the filming cost payments that other partners should bear as agreed in the contract. This subject should set up detailed subjects according to the titles of the jointly produced films, and carry out detailed classification accounting. \x0d\ 2. When the enterprise receives the advance payment for filming costs from the partner, the "bank deposit" account will be debited and this account will be credited based on the actual amount received. \x0d\ 3. For a film that is a joint production business of an enterprise, after the film is completed and has been reviewed and approved to obtain the "License" for distribution and broadcast (broadcast), the other partners should promptly issue the settlement voucher or payment receipt for the production cost and expenses of the film to the other partners. Reports, and handle relevant transfer and settlement procedures accordingly:\x0d\1. When films jointly produced by enterprises are transferred into the warehouse at actual costs, the "Inventory Goods" account will be debited and the "Production Cost" account will be credited. At the same time, this account should be debited and the "Inventory Goods (Cost Allowance)" account should be credited according to the cost amount that the partner of the film should bear. \x0d\2. If the company adopts the difference charging method for the films entrusted to be produced by the enterprise, when the film is provided to the entrusting party, this account will be debited according to the amount of the film payment receivable from the entrusting party, and the "production" account will be credited according to the actual cost. The "Cost" account is credited to the "Main Business Income" account according to the revenue that should be recognized. If the method of charging a fixed production fee is adopted, when the film is provided to the client, this account will be debited according to the amount of film payment receivable from the client, and the "production cost" account will be credited according to the actual cost; at the same time, the amount due from the client will be debited. The recognized income is debited to the "bank deposit" or "accounts receivable" account and credited to the "main business income" account. \x0d\ 4. The end-of-period credit balance of this account reflects the amount received in advance from the film-making partner or client in the cooperative film-making business. If it is a debit balance at the end of the period, it reflects the amount that the enterprise should pay back from the payer. \x0d\2332\x0d\Production Funding\x0d\ 1. This subject collects and accounts for the funding actually received by the company from relevant parties, enterprises, institutions, social groups, and individuals for free for designated films. \x0d\The funding received by the enterprise for unspecified film titles, the value-added tax that is collected first and then refunded according to national regulations, fixed subsidies directly given to the enterprise due to national financial support, and loans or subsidies for equipment and technical transformation of key production bases , as well as the payment received from other partners for the cost of co-production, are not accounted for in this account. \x0d\ 2. This subject should set up detailed subjects according to the funding unit, etc., and be collected and calculated according to the title of the funded film, etc. \x0d\ 3. If an enterprise accepts funding in the form of monetary funds, the "Bank Deposit" account will be debited and this account will be credited according to the actual amount of funding received; if an enterprise accepts funding in the form of non-monetary funds, it shall be in accordance with the "Enterprise Accounting System" 》Regulations on the value of donated assets determine their actual cost, debit "raw materials", "low-value consumables", "inventory goods", "fixed assets" and other relevant accounts, and credit this account. \x0d\ 4. When an enterprise receives funding for a film that is completed and transferred into the warehouse, the "Inventory Goods" account will be debited and the "Production Cost" account will be credited according to all costs incurred by the film; For the amount, this account is debited and the "Inventory Goods (Cost Allowance)" account is credited. \x0d\ 5. The credit balance at the end of this account reflects that the company has received subsidies for film production costs that have not yet been carried over. \x0d\ (3) Supplementary and usage instructions for accounting subjects in the "Enterprise Accounting System" \x0d\1243\x0d\Inventory Goods\x0d\ 1. This subject is supplemented with "Movies", "TV Films", and "Cost Preparation" Detailed items such as "deductibles" are used to calculate the actual costs of corporate films, film copies and subsequent products, TV series and other finished products. Enterprises should set up detailed accounts according to the title of the film and the names of various finished products, and carry out detailed accounting. \x0d\ 2. Accounting of enterprise inventory goods: \x0d\ 1. When the enterprise's self-produced videos are completed and put into storage, this account will be debited and the "production cost" account will be credited according to the actual production cost. \x0d\2. When the films produced by the enterprise through joint production or receiving funding are completed and put into the warehouse, this account will be debited and the "production cost" account will be credited according to the actual production cost. At the same time, according to the amount of capital contribution or funding received by the partner, the "Production Payments Received in Advance" or "Production Subsidy" account will be debited and this account (cost allowance) will be credited. \x0d\3. When the enterprise entrusts the entrusted party to produce and calculate the cost of the film through commissioned filming or joint filming, when the film is completed and put into the warehouse, this account will be debited and "prepaid production" will be credited according to the actual cost borne by the enterprise. "Piece" subject. \x0d\4. For the accounting of other post-production products of the enterprise, the relevant accounting treatment shall be carried out in accordance with the instructions for the use of the "Inventory Goods" account in the "Enterprise Accounting System". \x0d\ 3. When an enterprise distributes and sells films, it shall carry forward the cost of film sales in accordance with the carry-forward method specified in these Measures.

\x0d\1. When carrying forward sales costs for self-produced videos, the "main business cost" account will be debited and credited to this account according to the actual cost that should be carried forward. \x0d\2. When an enterprise receives funding and co-production of a film, when the sales cost is carried forward, the difference after deducting the cost allowance from the actual cost of the film that should be carried forward is debited to the "main business cost" account, and the difference is debited to the "main business cost" account. The amount of cost allowance that should be carried forward is debited to this account (cost allowance), and the actual cost amount that should be carried forward is credited to this account. \x0d\ 4. Film and television films and their products that have been reviewed and approved and obtained the "License" for distribution and broadcast (broadcast) issued by the film and television administrative department, and have been put into storage, if reshoots, modifications, deletions, When new costs and expenses arise due to printing or other circumstances, additional adjustments should be made to the book cost of the film inventory based on the actual amount incurred. \x0d\If a film is prohibited from distribution or screening, the company should scrap the film. During the scrapping process, the "Non-operating expenses (loss of film and television films)" account will be debited and this account will be credited according to the book value of the actual inventory of the film. \x0d\If a film that has been scrapped according to the prohibition decision is again allowed for public distribution and screening, the company should distribute and sell the film normally. \x0d\4101\x0d\Production Cost\x0d\ 1. This subject accounts for various production expenses incurred by the enterprise in the film production, dubbing, printing and other production processes. \x0d\ 2. Various production expenses incurred by the enterprise should be collected and accounted according to the name of the cost accounting object and the cost item. The detailed subjects that should be set up according to the cost items of this subject are:\x0d\1. Cost items of feature films:\x0d\"Script fees and remuneration" - used to collect the cost of literary scripts used by the film crew, as well as the cost of storyboard scripts, etc. Relevant expenses and remuneration incurred. \x0d\ "Basic staff wages and labor services" - used to collect payment to the film crew for directors, translators, photographers, producers, drama (scene) services, recording, lighting, scenery, props, costumes, art, makeup, Salaries, labor fees and remuneration for pyrotechnics, editing, accounting (accounting) and other personnel. \x0d\ "Actors' labor and remuneration" - used to collect the wages, labor fees and remuneration paid by the film crew to the main and supporting actors, as well as other temporary, extra, stunt, stand-in, martial arts, dance, dubbing and other actors. \x0d\ "Temporary assistance personnel fee" - used to collect auxiliary workers temporarily hired by the film crew, as well as various allowances, remuneration, etc. paid to social management departments and scene providing units to temporarily hire external assistance personnel. \x0d\ "Boarding and boarding expenses" - used to collect the meals provided by the film crew to the cast and crew during the filming period, or to provide food subsidies, allowances, drinks needed to prevent heatstroke and cold, and accommodation according to prescribed methods and standards. cost. \x0d\ "Travel expenses" - used to collect the various transportation, accommodation, subsidies and other expenses incurred by the crew during the filming period for location selection, life experience, filming, submission for review, etc. \x0d\ "Film" - used to collect the costs of various types of film such as color and black-and-white negatives, positive films, and sound films consumed by the film crew. \x0d\"Magnetic films and tapes" - used to collect the film crew's magnetic films and various types of magnetic films, tapes and other expenses consumed in production. \x0d\ "Makeup expenses" - used to collect the expenses incurred by the filming crew to directly purchase or receive makeup materials, supplies, tools, and styling operations. \x0d\ "Clothing Fees" - used to collect the expenses incurred by the film crew in the design, processing, purchase, rental, loss, etc. of the clothing required for filming. \x0d\ "Prop Fees" - used to collect the expenses incurred by the film crew for the design, production, processing, maintenance, purchase, rental, loss, etc. of props required for filming. \x0d\ "Set fee" - used to collect various expenses incurred by the film crew for setting and scene design, installation, processing, maintenance, etc. required for filming. \x0d\ "Pyrotechnics and Firearms Fees" - used to collect the pyrotechnic materials and firearms required by the film crew for filming, as well as the expenses incurred in renting, repairing, and compensating firearms. \x0d\ "Vehicle transportation fees" - used to collect various transportation expenses incurred by the film crew during filming. \x0d\ "Field rental fee" - used to collect various expenses incurred by the film crew in renting (borrowing) various places and venues for filming. \x0d\ "Photography fees" - used to collect various expenses incurred by the film crew using various photography-specific equipment and consumable items. \x0d\ "Recording fee" - used to collect the expenses incurred by the recording venue and recording equipment, equipment, audio workstations, material consumption items, etc. used by the film crew during the filming period. \x0d\ "Editing fee" - used to collect the expenses incurred by the film crew for using various editing equipment, equipment, materials, video workstations, telecine equipment and consumable items. \x0d\ "Lighting expenses" - used to collect the expenses incurred by the film crew in using various lighting equipment, equipment, power generation vehicles, materials and consumable items at the shooting scene. \x0d\ "Regular stunt fee" - used to collect relevant photographic equipment, equipment, materials (excluding film, magnets and stunt pyrotechnic materials), scenes used by the film crew to shoot conventional stunt (non-computer digital production) shots Expenses incurred for sheds and consumable items. \x0d\ "Digital stunt fees" - used to collect various fees paid by the film crew to entrust computer digital production units to process the digital stunt shots of the film.

\x0d\ "Music Fees" - used to collect the expenses incurred by the film crew in composing lyrics, arranging music, hiring bands, conductors, soloists, singers, and obtaining the right to use musical works for the film. \x0d\ "Screening fee" - used to collect the screening fees paid by the film crew for observation and study and post-production review of sample films, double films, and finished film screenings. \x0d\ "Stills Fee" - used to collect the photographic equipment, equipment, film used by the film crew to select locations for filming and produce stills, as well as the expenses incurred by developing and enlarging the photos. \x0d\ "Subtitle fee" - used to collect the costs incurred by the film crew for processing, producing titles and in-film subtitles for the film they shot. \x0d\ "Processing and printing fees" - used to collect the various processing costs incurred by the film crew for developing and printing color and black and white negative films, positive films, sound films, intermediate films, etc. \x0d\ "Military expenses" - used to assemble the film crew, upon application and approval, the military and armed police forces will provide personnel, weapons, weapons, military vehicles (ships, aircraft), ordnance, venues and equipment to assist in filming, as per The drama was paid for using the military budget. \x0d\ "Drama and Miscellaneous Expenses" - used to collect stationery, printing and copying of materials, postal and telecommunications, books, newspapers and magazines, study and observation expenses incurred by the film crew during the filming period. \x0d\ "Compensation fee" - used to collect all kinds of compensation paid after negotiation due to the damage or loss of rented places, venues, equipment, equipment, costumes, props, items, etc. due to the filming needs of the film crew. Compensation (compensation) for expenses. \x0d\ "Other expenses" - used to collect other expenses incurred by the film crew during the filming period that are not accounted for by the above detailed accounts. \x0d\2. For the cost items of translated films, documentaries, scientific and educational films, and feature films, enterprises can select and determine the cost items of feature films based on the characteristics of their own translation and filming business. \x0d\3. In addition to referring to the cost items of feature films for selection, companies can add the following items to the cost items of animated films: \x0d\ "External processing fees" - used to collect the film crew to entrust external units or individuals to produce some animation clips , puppets, etc. design, drawing, production, processing, various fees paid according to the contract. \x0d\ "Drawing fee" - used to collect animation, line drawing, coloring, puppet and paper-cutting production (including computer production) workshops, etc., to provide various labor costs for the film crew. \x0d\ "Auxiliary materials fee" - used to collect the paper, paint, cloth, wood, hardware accessories, etc. purchased and consumed by the film crew for the production of characters, costumes, props, scenery, etc. during the filming of the art film. various expenses incurred. \x0d\4. Cost items for film development and printing: \x0d\ "Salaries and surcharges" - used to collect wages, overtime wages and allowances, employee welfare fees and other wages paid to personnel directly engaged in printing films and their copies. Various additional costs. \x0d\ "Film and tapes" - used to collect the costs incurred for printing film negatives, positive films, sound films, distribution copies, etc. on various color and black-and-white films, as well as magnetic films, tapes, etc. \x0d\ "Pharmaceuticals" - used to collect the expenses incurred by various chemicals consumed in film printing production (the apportionment method can be used to include them in the product cost). \x0d\ "Fuel and power" - used to collect the costs of water, electricity and various fuels and power consumed in film printing and production. \x0d\ "Manufacturing expenses" - used to collect cleaning utensils and items, spare parts and other auxiliary materials consumed in film printing production. After being calculated according to the prescribed allocation method every month, they are transferred to the product. Various costs incurred. \x0d\ 3. Accounting of various production expenses incurred by the enterprise: \x0d\1. For the production enterprise, according to the actual amount incurred, this account will be debited and "cash", "bank deposit", "wages payable", and credited. "Raw materials", "low-value consumables", "production reserves", "film and television scripts" and other related subjects. \x0d\2. For printing companies, according to the actual amount incurred, debit this account (basic production cost, auxiliary production cost), and credit "cash", "bank deposits", "wages payable", "raw materials", "low "Value of consumables" and other related subjects. \x0d\The direct costs incurred by auxiliary production workshops or departments such as environmental treatment, water and electricity, mechanical maintenance, chemicals, and film supply for film development and printing should be accounted for in the detailed account of "auxiliary production costs" of this subject, and then transferred to The detailed account of "basic production cost" of this account. When the items and services provided by each auxiliary production workshop or department to the basic production workshop, enterprise management department and other departments are distributed to each beneficiary object according to certain distribution standards at the end of each month, this account (basic production cost), "Administrative expenses", "other business expenses", "construction in progress" and other accounts are credited to this account (auxiliary production costs). \x0d\3. In the process of selling film copies (carriers), the film boxes, film boxes, film clips, film reels, plastic (paper) bags and other packaging materials required by the enterprise should not be included in the production cost of the film. For packaging materials that are sold together with film and television film copies (carriers) and are not priced separately, the "operating expenses" account will be debited and the "packaging materials" account will be credited based on the actual cost. If the enterprise sells packaging materials at a separate price, the "bank deposit" account should be debited and the "other business income" account should be credited according to the amount received. At the same time, according to the actual cost of selling packaging materials, the "other business expenses" account is debited and the "packaging materials" account is credited.

\x0d\4. The film that has been consumed and included in the production cost by the enterprise during the film creation and production or film copy and development process, as well as the silver extracted by electrolysis from the film development and printing wastewater (fixer), etc., shall be recycled by the sales and treatment center The amount can be used to offset production costs directly or by apportionment, debit "cash", "bank deposit" and other accounts, and credit this account or this account (auxiliary production costs). \x0d\ 4. Films that have been filmed by the enterprise and have obtained a license shall be carried forward and put into the warehouse according to the actual cost. When carrying forward, the "Inventory Goods" account is debited and this account is credited. \x0d\ 5. If a production company stops filming for any reason after the film is put into production and will not continue filming in the future, or if the film has been completed and fails to pass the review, the film must be scrapped. When it is approved for scrapping, the "non-operating expenses (loss of film and television films)" account will be debited and this account will be credited according to its book value. \x0d\ 6. The ending debit balance of the detailed accounts supplemented by this account reflects the various costs of the company's unfinished films. \x0d\5101\x0d\Main business income\x0d\ 1. This subject is supplemented with "movie income", "TV film income", "script transfer income", "copying and printing income", "film and television base service income", "Other media business income", "audio-visual product income", "post-film product income" and other detailed items. It is used to calculate the income generated by enterprises from film distribution and sales, script transfer, printing and processing, film and television base services and other businesses related to the main film business. \x0d\"Film revenue"-accounts the revenue earned by an enterprise from film distribution and sales activities. \x0d\ "Television film revenue" - calculates the revenue earned by an enterprise from television film distribution and sales activities. \x0d\"Script transfer income"-----Accounting of the income an enterprise obtains from the sale or paid transfer of film and television scripts to external units. \x0d\ "Income from copy, development and printing" - accounting for the income earned by enterprises from business and labor activities such as providing film negatives, feature films, sound films, distribution copies, printing, and processing. \x0d\"Film and television base service income" ---- accounting for the income obtained by the company's affiliated film and television bases from activities such as providing equipment, venue rental or personnel labor services. \x0d\ "Other media business income" - accounting for the company's movie channel and Internet business, providing advertising production, insertions, paid on-demand and downloading of films, and accepting links to other websites and other related sales and service activities income. \x0d\"Income from audio and video products" - calculates the income earned by an enterprise from selling video tapes, CDs, VCDs, DVDs and other audio and video products. \x0d\"Post-movie product revenue"—accounts the revenue earned by an enterprise from selling film-related film image products in addition to audio-visual products. \x0d\ 2. Accounting of the enterprise's main business income: \x0d\1. The main business income of the current period that meets the recognition conditions should be debited to "bank deposits" and "receivables" based on the actual amount received or receivable. Accounts", "notes receivable", "accounts received in advance", "business income to be settled" and other accounts are credited to this account. \x0d\2. For income from films sold by an enterprise entrusted by other production (agent) parties, "bank deposits" and "accounts receivable" shall be debited based on the income to be realized based on the relevant settlement vouchers and lists issued by the entrusted (agent) party. According to the sales expenses that should be borne, the "operating expenses" account is debited and the relevant accounts are credited. \x0d\5401\x0d\Main business cost\x0d\ 1. This subject is supplemented with "movie cost", "TV film cost", "script transfer cost", "copying and printing cost", and "film and television base service cost" , "Other media business costs", "Audio-visual product costs", "Post-film product costs" and other detailed items are used to calculate the company's film distribution, script transfer, printing and processing, film and television base services and other businesses related to the main film business. actual costs incurred. \x0d\"Movie Cost" - Calculate the actual costs incurred by the company in the distribution and sales activities of film repertoire, film advertisements, etc. \x0d\ "TV film costs" - Calculate the actual costs incurred by the company in the distribution and sales activities of television films, TV commercials and other activities. \x0d\"Script transfer cost"---calculate the actual cost of the film and television scripts transferred by the enterprise. \x0d\"Copy and printing costs" - Calculate the actual costs incurred by the enterprise in providing film negatives, feature films, sound films, distribution copy printing, processing and other business and labor activities. \x0d\"Film and television base service costs"---calculate the actual costs incurred by the enterprise in providing film and television base services. \x0d\ "Other media business costs" - accounting for the actual costs incurred in sales and service activities such as advertising production, insertions, paid on-demand and downloading of films, and acceptance of links to other websites in movie channels and Internet businesses. cost. \x0d\"Cost of Audiovisual Products" - Calculate the actual costs incurred by an enterprise for selling various audiovisual products. \x0d\"Post-film product costs" - Calculate the actual costs incurred by the company in selling film image products related to the film in addition to audio and video products.

\x0d\ 2. At the end of the period, the enterprise should calculate the main business costs that should be carried forward based on the sales revenue of films and other products this month, as well as the actual costs of providing various labor services such as film production, printing, and processing, and debit This account is credited to "Business Expenses to Be Settled", "Inventory Goods", "Film and Television Scripts", "Production Costs", "Labor Costs" and other accounts. \x0d\ For the cost and sales expenses of films sold by an enterprise entrusted by other producers (agents), "bank deposits" and "accounts receivable" shall be debited based on the income to be realized based on the relevant settlement vouchers or statements issued by the entrusted party. " account, the "Main Business Income" account is credited; according to the sales expenses that should be borne, the "Business Expenses" account is debited and the relevant accounts are credited; at the same time, according to the provisions of these Measures regarding the carry-forward of film sales costs, the calculation should be For the cost of sales carried forward, this account will be debited and the "inventory goods" account will be credited. \x0d\ 3. Supplementary Preparation Instructions for Statement Items \x0d\ (1) The balance of the "Production Reserve" account should be included in the "Inventory" item in the balance sheet. \x0d\ (2) The balance of the "Prepaid Production Payments" account should be included in the "Prepaid Accounts" item in the balance sheet. \x0d\ (3) The balance of the "Film and Television Scripts" account should be included in the "Inventory" item in the balance sheet. \x0d\ (4) The balance of the "Accounts received in advance" account should be included in the "Accounts received in advance" item in the balance sheet. \x0d\ (5) The balance of the "Production Subsidy" account should be included in the deduction of the "Inventory" item in the balance sheet.