企业的开办日期是确认企业筹建期间的费用是计入当期管理费用还是计入递延资产的一个标准,事关国家税收和企业利润。根据国家财务制度规定,企业的开办费、筹建期间的汇兑损失应在不少于五年的时间内分期摊销,但提及确认开办日期的标准。在当前的实际工作中,企业确定开办日期至少存在下列四种做法:1.以工商执照登记日期作为开办日期,登记注册之前的费用列入开办费,之后的费用列入当年管理费用。由于一个企业办理工商登记之前,费用开支不多,大量费用是用在筹建厂房、招聘培训员工,这些费用按其性质应属于开办费,因此这种 The start-up date of an enterprise is a standard that confirms whether the cost during the company’s preparatory establishment is included in current management expenses or is included in deferred assets, and is related to state taxation and corporate profits. According to the provisions of the national financial system, the company’s start-up costs and exchange losses during the preparation period should be amortized over a period of not less than five years, but it refers to the criteria for confirming the start date. In the current practical work, there are at least the following four methods for determining the start date of a business: 1. The registration date of the industrial and commercial license is used as the opening date. The fee before registration is included in the opening fee, and the subsequent costs are included in the current year’s management fees. Since a company’s business registration before, the expense is not much, a lot of costs are used to build factories, recruitment of training staff, these costs should be part of the start-up fee according to its nature, so this