账务处理罚款支出的小议内江财贸学校严鹏飞自一九九三年七月一日新的企业财会制度实施以后，对企业违法经营的罚款和没收财物的损失、支付各项税收的滞纳金、罚金和罚款（以下简称罚款支出）的帐务处理，不少财会人员曾一度认为应编制借记：＂利润分配＂科目，贷记：＂银... Accounting treatment of fine payment Neijiang Finance and Trade School Yan Pengfei since July 1, 1993 after the implementation of a new corporate accounting system, the illegal business operations fines and confiscation of property losses, to pay the tax late fees, fines And fines (hereinafter referred to as the fine expenses) account processing, many accounting people once thought that should be prepared debit: “profit distribution” subjects, credited: "silver ...