一、开办费的范围:在会计科目说明中“企业在筹建期间内发生的费用,包括人员工资、办公费、培训费、差旅费、印刷费、注册登记费以及不列入固定资产价值的借款费用等”。个人认为就是一般企业发生的制造费用、营业费用、管理费用、财务费用,只不过是在开办期内发生的费用。二、开办期的时间:是指从企业被批准筹 First, the scope of start-up fee: in the accounting description “enterprises in the preparation of the period costs, including staff salaries, office expenses, training costs, travel expenses, printing fees, registration fees and not included in the value of fixed assets loans Fees, etc. ”. Personally think that the manufacturing costs incurred in general business, operating expenses, management costs, financial costs, but the cost incurred during the start-up period. Second, the start of the period: refers to the business was approved to raise