The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.
The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.
企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。