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How to account for golf membership fees

2022-07-03 01:51Golf bag store
Summary: How to recognize the income of golf membership entrance feeA: the notice of the Ministry of Finance on printing and distributing the answers to questions about the implementation of < enterprise ac
How to recognize the income of golf membership entrance fee
A: the notice of the Ministry of Finance on printing and distributing the answers to questions about the implementation of < enterprise accounting system and related standards (CK [2001] No. 43) stipulates that: A: the golf course membership membership dues collected by the company at one time are all included in the current profits and losses or are included in the profitHow to account for golf membership feess and losses of the benefit period by stages according to the benefit periodHow to deal with golf membership fee accounting
For golf membership cards, the general treatment principle is to consider whether they have a term and whether they can be transferred, and make different treatment. Generally, non transferable membership cards are included in long-term deferred expenses, and those that can be transferred are recognized as intangible assets. As for the amortization period, if there is no clearly agreed period on the certificateGolf Club revenue accounting treatment
In terms of accounting, the reply on the financial treatment of golf membership cards (CAI Gong Zi [1997] No. 329) issued by the Ministry of Finance earlier stipulates that golf membership cards purchased by foreign-invested enterprises are a kind of capital expenditure and should be managed as "other assets"Accounting practice of golf club in Finance
Golf business belongs to the cultural and sports industry, and the business tax is paid, with a tax rate of 3%. It's relatively simple in finance. You can implement the accounting system for small enterprises. I'll give you an accounting system for small enterprises, which contains accounting subjects and accounting treatment methods for each subject. The special point of golf income is the income of pre-sale ticketsHow to pay the membership fee of golf club before tax
According to the above provisions, if the golf membership fee paid by the enterprise is to meet the daily leisure and entertainment of the company's management personnel, it is an expenditure unrelated to production and operation, which should be borne by the employees themselves and should not be deducted before corporate income tax; If it is really used to contact business entertainment customers, it can be treated as business entertainment expensesWhich account is included in the golf fee incurred by the customer
Entertainment expenses incurred by customers should be included in sales expenses - business entertainment expenses
When will the membership management fee charged by golf be recognized
The golf course membership membership dues collected by the company at one time are all included in the current profits and losses or included in the profits and losses of the benefit period by stages according to the benefit period, which should be handled separately according to different situations: if the membership fee collected at one time is only when the members accept the specific goods or services provided by the company in order to obtain membershipExcuse me, what is the accounting subject of the monthly Golf fee of the management
The management's monthly Golf fee is included in the management expense - entertainment expense accountHow to deal with the accounting of golf course membership fees paid by enterprises
Generally, it is included in the cost at one time, if you count it based on the membership fee. If it is replaced by advertising or consulting fees, it will be paid in installments
How to make an account when a company purchases a golf membership card
The problem is that the company purchases a golf membership certificate, which is worth more than 2 million yuan. This certificate can be transferred in the future, and the company purchases it for this purpose. How to deal with accounting? Are there any regulations on taxation? Answer accounting questions
How to account for golf membership fees

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