What is the accounting system and account setting of the investment company?

Measures for accounting of investment companies

I. Overview

(1) In order to standardize the accounting of investment companies in a unified way, the Accounting Measures for Investment Companies (hereinafter referred to as the Measures) are formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Regulations on Financial Accounting Reports of Enterprises, the Accounting System for Enterprises and relevant national laws and regulations, in combination with the operating characteristics and actual conditions of investment companies.

(2) Enterprises established in People's Republic of China (PRC) that specialize in long-term equity investment or long-term creditor's rights investment, that is, non-financial enterprises that have not obtained financial business licenses, shall implement these Measures while implementing the enterprise accounting system.

Second, supplementary accounting instructions

Accounting subject setting

1. On the basis of the Accounting System for Enterprises, the Measures added short-term entrusted loans, assets to be disposed of, long-term entrusted loans, government entrusted investments, investment expenses to be transferred, income from equity transfer, interest income, entrusted management income and interest expenses. Change the subject of "main business taxes and surcharges" to "business taxes and surcharges".

2. The business income of an investment company mainly includes investment income, interest income, equity transfer income, entrusted management income and other business income; Business expenses mainly include interest expenses, other business expenses, operating expenses, management expenses and financial expenses.

3. The operating expenses of the investment company mainly include travel expenses, business promotion fees, audit fees, consulting fees, leasing and property management fees. Management expenses mainly include salary and welfare expenses of managers, business entertainment expenses, social security expenses, impairment reserve, transportation expenses, training fees, conference fees, etc.

The financial expenses of an investment company only reflect exchange gains and losses, various expenses and expenses incurred in settlement and financing, and interest income earned from bank deposits of the investment company, excluding interest income earned from loans entrusted by the investment company to other units and interest expenses incurred from loans from banks and other financial institutions.

Extended data:

The first is to strictly review the information. Before each bookkeeping, the bookkeeping company should carefully check and review the procedures for making, compiling and undertaking the reimbursement form and cashier's inventory table, and strictly check the data; At the same time, it also carefully guides accounting standards to register bank deposits and cash books.

Second, accounting is timely and accurate. Bookkeeping companies deal with accounting subjects more accurately and uniformly, and bookkeeping is more timely and quarterly. Standardize participation in the preparation of village-level budgets and final accounts.

The third is financial openness and transparency. After the bookkeeping company completes the bookkeeping and annual accounts every quarter, it will disclose the financial revenue and expenditure of each village in time and save the public content in the video file.

The fourth is the file transfer specification. At the end of the year, the bookkeeping company will sort out the reimbursement forms, accounting vouchers, cashier's inventory tables, financial statements, budget tables, final accounts, financial disclosure tables and video materials, bind them into volumes, put them into file boxes, and hand them over as a whole, so as to keep one set for each town and village.

The fifth is to strengthen assessment management. After the implementation of agency bookkeeping, the financial office designated a special person to supervise and manage the bookkeeping company throughout the process, and conducted spot checks and inspections in stages to prevent the phenomenon of violating the financial system after agency bookkeeping. At the end of the year, the town government will organize relevant departments to form an assessment team to assess the annual work of the bookkeeping company with a score of 100, and 90 points will be assessed as qualified, otherwise the service fee will be deducted according to the score.

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