Wen ecological mining registration
The net profit of the current period will be reced when the items such as provision for impairment of assets, depreciation of fixed assets, deferred expenses, accrued expenses, loss of disposal of fixed assets, intangible assets and other long-term assets, deferred tax credit, etc. are withdrawn, but they have nothing to do with the cash flow of operating activities, so they are called "non cash impairment expenses"
non cash cost refers to the cost that the enterprise does not pay in cash ring the operation period. Generally, it includes the depreciation of fixed assets, the amortization of intangible assets, the amortization of start-up expenses and the interest expense of loans incurred ring the operation period under the assumption of full investment
Whether it is a cash expense or not has nothing to do with the presentation of the expense in the financial statements. Whether to pay in cash or not is a matter of capital flow, which is considered under the cash basis. The financial statement of an enterprise is based on the full responsibility basis. The statistical calculation and presentation of its data have nothing to do with whether to pay or not
extended data:
1. Expense approval
the control of non cash expenses generally requires approval before it occurs, but sometimes it may be too late to report for approval. For example, if the decision to entertain a business group is made temporarily and there is no time to follow certain proceres to report for approval, but it needs to be reported afterwards. No matter before or after the event, you must fill in the expense application form, clearly fill in the cause and amount of expense, and report to the general manager for approval
After the expense is approved, it can be implemented according to the approved content. The expenses incurred in the course of execution shall be valued as if they were foreign business. In addition, the person who incurred expenses should submit the approved application form to the cashier. If the "application form" has not been approved for the time being, the nature of the expenses should be indicated on the bill, and the cashier should correctly handle the settlement matters