#accounting
Accounting
Master accounting fundamentals and best practices for plain-text bookkeeping
Single-Member LLC in 2026: Disregarded Entity, Corporate Election, and the S-Corp Reasonable-Comp Decision That Saves Self-Employment Tax
By default an LLC is disregarded to Schedule C and pays SE tax on all profit — elect S-corp via 8832/2553, pay yourself reasonable W-2 wages, and distributions escape SE tax when the salary is defensible.
Recordkeeping for Small Business in 2026: What to Keep, How Long, and the Digital Receipt Standard That Survives an Audit
The IRS needs adequate records per position — ordinary items 6 years from filing, payroll 4, property until disposition plus 6 — and a digital image counts only when indexed, legible, and retrievable.
Hiring Your First Employee in 2026: Payroll Registration, W-4 and I-9, Workers' Comp, and the First 30-Day Compliance Checklist
An employee is a registration before the first paycheck — EIN, state withholding and SUI, workers' comp bound, W-4 and I-9 in 3 days, new-hire report in 20 days, 941 deposits by EFTPS.
R&D Tax Credit for Small Business in 2026: How the Section 41 Payroll Offset Gives Startups Up to $500K Against Payroll Tax
Qualified research wages, supplies, and 65% of contract research generate a 14% ASC — and qualified startups can elect up to $500K per year against employer payroll on Form 8974.
Form 1099-NEC vs. 1099-MISC in 2026: $600 Thresholds, January 31 Deadlines, and the $50–$310 Per-Form Penalty Ladder
NEC is for services, MISC is for rent and royalties — both to recipients by Jan 31, but NEC also files to IRS by Jan 31. Miss it and the $60–$310 per-form ladder starts.
宠物火化记账：定价层级、兽医转介分成与火化炉折旧
宠物火化企业同时运行三种收入模式（分层火化服务、兽医转介佣金和商品销售），而火化炉本身作为7年MACRS设备折旧，且如果在2025年1月19日之后投入使用，有资格享受100%的奖金折旧——而非作为39年建筑改良物。
Beneficial Ownership Reporting in 2026: Who Must File BOI With FinCEN, What Changed After the Court Challenges, and Late Penalties of $591 Per Day
The March 2025 interim final rule exempted domestic reporting companies — foreign-registered entities must still report within 30 days, update within 30 of any change, at $591 per day for willful failure.
Crypto Taxes in 2026: Staking Rewards, Airdrops, Hard Forks, and Why Every Swap Is a Taxable Disposition
Staking, airdrops, and hard forks are ordinary income at fair value when you gain dominion and control — and every crypto-to-crypto swap is a sale with proceeds, basis, and gain.
Business Meals in 2026: What Is 50% Deductible After the Temporary 100% Expired and How to Document Business Purpose
Restaurant meals are back to 50% after the 2022 100% boost expired — the real test is whether each meal has amount, time, place, purpose, and business relationship plus your presence.
Meta Q2 2026财报：营收增长28%，但利润首次在AI时代下滑
Meta Platforms 2026年第二季度营收增长28%，达到608亿美元，但净利润下降14%至158亿美元——这是其AI资本支出时代首次出现同比利润下滑——总成本增长55%，营业利润率从43%降至31%，资本支出几乎翻倍达到311亿美元。
Robinhood 2026年第二季度财报：创纪录季度、首笔债务及被忽视的一次性收益
Robinhood 2026年第二季度营收增长32%，达到创纪录的13.1亿美元，净利润增长48%至5.73亿美元。但本季度的决定性事件是其首次债务融资——22亿美元的可转换债券——以及一笔1.35亿美元的一次性收益，为0.62美元稀释每股收益贡献了约0.14美元。
AUSTRAC 第二阶段：澳大利亚会计师和簿记员必须在 2026 年 7 月 29 日前完成的事项
澳大利亚第二阶段反洗钱/反恐融资改革于 2026 年 7 月 1 日起将会计师、簿记员和税务代理人纳入 AUSTRAC 报告实体范畴，并要求在 7 月 29 日前完成注册。本文列出了触发义务的九项指定服务、注册表格的要求，以及逾期未注册的处罚——公司每次违规最高可被罚款 3640 万澳元。