exhibition is a marketing tool, most of which is to lose money, the main role is to collect works.
5 and a rate of foreign currency statements on the balance sheet date exchange rate, no difference settlement of foreign currency statements
Chinese accounting summary of the "small business accounting standards" the main highlights are:
3. is in line with the enterprise accounting standards:
1 assets are measured at historical cost, without mentioning any asset write down
1 the provisions of the accounting standards for enterprises, which are not stipulated in the accounting standards for small enterprises, shall be implemented in accordance with the accounting standards for enterprises.
recently, Yang Kai was so busy that he was making the final dash for the exhibition in September 15th.
at the end of 2011, the website monthly traffic of more than 3 million people visit throughout the nearly 100 city Chinese, North America, Europe, Southeast Asia, Japan, South Korea and other 76 countries and regions around the world, and reached a strategic cooperation with domestic and international 1000 galleries, auction houses, art museum. In addition, Yang Kai also built two platforms: electronic business platform and art investment platform.
2 long-term equity investments only use the cost method, and the equity method
although the current advertising volume is only about 5000000, basically in a state of flat, but from the situation of many PE come in, this is definitely a piece of fat.
2 depreciation of fixed assets, amortization of intangible assets and amortization of long-term amortization expenses, taking into account the provisions of the tax law and consistent with the tax laws.
the end of 2012, from January 1, 2013 onwards, a series of new laws and regulations will be implemented, which will affect all aspects of our work and life, but also some closely related enterprises, such as from the beginning of January 1, 2013 implementation of the "small business accounting standards", and indirectly related to enterprises "the commercial bank capital management approach". Here, the start-up states take inventory for you:
in 2010, Yang Kai bought green dog from abroad for about 1000000 of the price. It was forced to sell at nearly 5 million of the price this year. Because he recently planned an exhibition, the exhibition needs financial support.
2 small enterprises appear on the market or become large and medium-sized enterprises, they change to the implementation of enterprise accounting standards.
"for this exhibition, I’ve been in it for over four months."." At seven in the evening, Yang Kai was finally free to receive an exclusive interview with the financial weekly newspaper reporter. At five o’clock that day, he returned to his office from the Shanghai Art Museum. He called the staff meeting and then put on his mobile phone earplug. He kept on remote control.
his new office in Shanghai is a bit deserted. Apart from tables and chairs and open bookcases, a new suit of clothes outside the bookcase is particularly conspicuous. It was his essential wardrobe for all kinds of activities. "I’m like a migratory bird now, flying around in Beijing, Shanghai and Chengdu."." He laughed, lowering his head.
1. simplifies accounting
"small business accounting standards" Quan Wen
"I feel sorry for Zhou Chunya, but I’m not even talking to him now. I sold his best work, green dog. It’s my best collection, too. But for this exhibition, I only reluctantly part." Yang Kai shows a picture of the "green dog" on the mobile phone screen to the financial weekly newspaper reporter, while slightly aggrieved.
4 income tax is payable in accordance with the tax payable law
6 interest income and interest expense are calculated at the coupon rate, not
3 capital reserve only calculates capital premium equity premium
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"small business accounting standards" regulate the internal management of small enterprises, and also play a catalytic role in the tax burden of small enterprises. For the majority of small and micro enterprises, learn to master the new rules, >
new regulations prompt:
of course, the exhibition is a marketing tool for the 99 art network, occasionally sponsored by the sponsors, but most of them are short of money. The main function is to collect the works.
2. reduces the difference between accounting and tax
is directly related to start-ups:
"small business accounting standards" has been issued by the Ministry of Finance and has been implemented in small enterprises since January 1, 2013. The small business accounting system promulgated in 2004 was abolished at the same time. The introduction of this standard has three focuses, namely, strengthening the internal management of small enterprises, promoting the tax burden of small enterprises, and preventing the risk of small business loans.
7 financial statements include the balance sheet, income statement, cash flow statement and notes, and the owner’s equity statement is not prepared.
was able to support him so much as his artistic ideal, and this time "Scene 2012 – China’s new art exhibition" devoted too much effort to him. "This exhibition is a fable, and Chinese art needs to start anew.". Where are the 20 most creative artists in China going to explore China’s new art?." About the exhibition, Yang Kailai spirit, the tone is slightly excited, eyes emit a strong light.
1 without provision for impairment;
has developed the 99 art network from a small website in Chengdu to the nation’s largest contemporary art portal, and Yang Kai has spent 9 years.
at the actual interest rate