企业在筹建期间经常会发生一些业务招待费支出,相对于其他扣除项目来说,它既受会计制度约束,也受税收政策约束,这些支出在会计上如何核算,在税法中如何处理,产生的差异又怎样调整?下面笔者就企业筹建期间业务招待费的会计与税务处理进行分析与探讨,与广大财务工作者共勉。一、企业筹建期间业务招待费的会计处理(一)《企业会计准则》会计柱算《企业会计准则》规定,企业发生的“开办费”不符合“长期待摊费用”科目核算规 In the preparation of enterprises often occur during some business entertainment expenses, relative to other deductions, it is subject to the accounting system constraints, but also tax policy constraints, how these accounting accounting, how to deal with the tax law, resulting How to adjust the difference? The author below during the preparation of the establishment of business hospitality accounting and tax treatment analysis and discussion, and the vast number of financial workers encourage each other. I. Accounting treatment of business hospitality during the preparation of enterprises (I) Accounting standards of Accounting Standards for Business Enterprises Accounting for “Accounting Standards for Business Enterprises” stipulates that “start-up fee ” incurred by the enterprise does not conform to “long-term prepaid expenses ” account accounting regulation