根据企业会计准则等相关规定:企业筹建期间发生的一些费用称为开办费,是指企业在筹建期间内发生的人员工资、办公费、培训费、差旅费、印刷费、注册登记费以及不计入固定资产价值的借款费用等。目前会计上开办费一般直接在管理费用中列支,而税法根据不同情况,具体问题,具体对待。现在,2012年度的企业所得税汇算清缴工作正在进行,但在以前汇算清缴时,笔者 According to the relevant provisions of the Accounting Standards for Business Enterprises: Some expenses incurred during the preparation period of enterprises are called start-up expenses, which refer to the staff salaries, office expenses, training expenses, travel expenses, printing expenses, registration fees and other expenses not included in the enterprise during the preparation period The value of fixed assets borrowing costs and so on. The current accounting fee for start-up is generally directly in the management expenses, and tax law according to different circumstances and specific issues, specifically. Now, the 2012 annual corporate income tax final settlement work is going on, but in the previous settlement, the author