How to make accounting entries for stable subsidies in the late 2020 epidemic?

How to make accounting entries for stable subsidies in the late 2020 epidemic?

Employment subsidies obtained by enterprises from relevant government departments belong to the category of government subsidies. According to the government subsidy standard, it is directly included in the current profit and loss. When included in the current profit and loss, government subsidies related to the company's daily activities are included in other income. Government subsidies unrelated to the company's daily activities are included in non-operating income. In practice, we see that there are three situations in dealing with listed companies:

1. When obtaining the occupational security subsidy, it is directly included in the "other income" subject.

2 to obtain job security subsidies, directly included in the "non-operating income" subjects.

3. When obtaining occupational security subsidies, directly offset the corresponding subjects previously included in unemployment insurance, such as "management expenses" and other subjects.

Summary: According to the Accounting Standards for Business Enterprises No.65438 +06? No-Government Subsidies stipulate that when enterprises receive government subsidies, it is best to include them in the "other income" account.

Used to compensate the related expenses or losses of the enterprise in the future.

Accept subsidies

Debit: bank deposit loan: deferred income.

Incurred training fees, social security fees and other expenses.

Borrow: management fees, etc.

Loans: bank deposits

Debit: Deferred income.

Loans: other income

Used to compensate the related expenses or losses that have occurred in the enterprise.

Accept subsidies

Debit: bank deposit

Loans: other income

If the net amount method is adopted, the related expenses shall be offset.

Debit: bank deposit

Loan: management fee

In the face of the epidemic, what policies can enterprises use to ease the operating pressure?

1. Apply for "job security subsidy", and eligible enterprises can enjoy job security subsidy according to regulations. "Occupational security subsidy" refers to the subsidy provided to enterprises in order to stabilize employees and reduce or not lay off employees. The specific standard is 40% of the total unemployment insurance premium actually paid by enterprises and their employees in the previous year, which varies from province to city.

2. Continue to pay attention to the preferential policies and support measures of local governments, industrial clusters, industrial parks and even leasing property companies, and take the initiative to apply, such as financial support, social security deferred payment, deferred tax payment and other related policies.

3. Strive for rent reduction. At present, Wanda, Poly and other large shopping centers and real estate enterprises have come forward to exempt merchants' rents to tide over the difficulties. For the vast number of entrepreneurial enterprises, we can pay attention to relevant information, actively communicate with the lessor or property owner of the office space, and try to reduce some rents.

4. Pay attention to the preferential policies and support measures of the Pioneer Park and the local government for a period of time, and strive for more living space and development time for the enterprise as much as possible.

This paper mainly talks about how to make accounting entries for subsidies after stabilization in 2020. There are three ways to deal with the stable post subsidy in 2020. When we provide subsidies after stabilization, we count them as "other income". That's all. If there are other accounting problems in the actual operation, you can consult our online Q&A teacher!