Financial officers have to look at - Qzone log
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Reprinted from 1303568211 at 08:38 on August 22, 2010 Reading (loading. ..) Comments (0) Category: Personal Diary
financial processes
Reminder: Do not forget to read the last sentence -
each financial personnel should be aware of this process, but should be aware of related financial software, the current size or slightly higher level of management of enterprise information management are adopted, you should know how to use the software and how to settings, as long as the evidence produced is correct, everything else done by the computer: Certificate - summary - a breakdown - General Ledger - a variety of reports and so on. First, to understand the financial process is very wanted. -
a roughly link: -
1, based on the original certificate or original certificate summary fill vouchers. -
2, according to the cash register receipt and payment vouchers and bank deposits journal journal. -
3, according to vouchers ledger. -
4,
mulberry bags, according to vouchers summary, the preparation course summary -
5, according to course registration ledger summary table. -
6, end of period, according to the general ledger and subsidiary ledger balance sheet and income statement. -
If the size of the business is small, not much traffic, you can not set the subsidiary ledger, general ledger directly to the registration of case by case business. Accountant accounting practice requires the actual occurrence of a business must register for each entry in the ledger. The amount of general ledger summary directly to the amount of subjects copy the past. Enterprises according to the volume of business every five, ten, fifteen days, or once a month preparation course summary sheet. If the business is considerable. Can also be a series of day. -
Second, the specific content: -
1, the first thing to do every month is accounted for under the original certificate registration certificate (certificate of account must have a financial (managers) who have signing authority signed you do), then the end Summary of the preparation courses or regular registration ledger (the reason is because by the end of course registration summary trial balance to ensure records do not remember operator error), each occurrence of a business registration certificate under accounting ledger. -
2, the end must pay attention to depreciation, amortization of deferred expenses, if the new business start-up costs in the first month of the full transfer fee. Depreciated cost of entry is through the management of manufacturing costs or credits accumulated depreciation, the depreciation is based on the original value of fixed assets, net worth and number of years out of use. Extraction of taxes and surcharges must end, but the actual rent this one. Is the extraction of taxes and surcharges, with urban construction tax, additional education and so on, have the tax decision. -
3, subjects completed the end of the preparation of summary tables, the preparation of two entries. The first entry: The overall incidence of loss the amount of class subjects into profit for the year, by the main business income (investment income, other income, etc) credit the profit this year. The second entry: profit for the year by lending main business costs (the main business tax and surcharges, and other business costs, etc.). After the transfer, compared to a loss if the difference does not require the borrower to pay income tax, if the lender is that earnings need to pay income tax, calculation methods, income tax = balance * income tax credit, and do accounting vouchers, tax credits through the Tax payable - Income tax payable, income tax credits by year profit (income tax though and profit, but not losses certainly do not pay income tax, mainly to see the adjusted taxable income whether it is positive, if it is necessary to calculate income taxes positive, but also pay attention to income tax accounting method, the use of tax payable method, the income tax accounts and the amount of tax payable is equal subjects, the tax effect method, timing differences exist when the amount of income tax accounts and taxes payable subjects are not equal.) -
4, the last under the general ledger of assets (money funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (notes payable, accounts receivable, etc. should be attached) equity (paid-in information, capital reserve, retained earnings, surplus reserve) balance of the subjects (subjects on the general ledger is the last day of registration of above amount) balance sheet, according to the general ledger or summary of profit and loss class subjects subjects (such as management fees, the main the cost of doing business, investment income, the main business attached, etc.) the occurrence of the amount (the amount is the occurrence of the occurrence of this month, amount) prepared statement. -
(on the main business income and tax payable, the tax should be based on each month to determine the amount of the Chao Shui. because the tax control will be above the opportunity to print a form specific figures) -
5, the rest is bound documents, written statements, analyze the situation and form of the class -
6, attention to the problem: -
a, more than the preparation of accounting documents and registration of a breakdown in addition, are carried out in the end. -
b, knot the end of cash, bank accounts, account card must match the account match the reality. Beginning of each month the bank reconciliation Bank account reconciliation monotony, attention of less than money. Note the time when the early returns, not to overdue tax returns. In addition, the monthly invoices monthly account. Aged between a month and the amount of, including: accounts receivable, payable, other receivables. -
Third, report the problem: -
corporate accounting statements consist of four statements, in addition to the balance sheet and income statement in addition to the distribution of profits and cash flow statements. The profit distribution statement prepared only in the end, because only the end of business on the profitability of the profits will be allocated. The cash flow statement is based on the requirements of the tax department for the preparation, different requirements in different provinces in different regions. Annual inspection in April, when the tax department will ask for your request. (Management, finance, sales, manufacturing and other expenses at the end there is no balance billing method using Table knot, the loss can be left at the end of the balance of subjects; manufacturing costs if there is balance, are to be distributed in the product cost, depending on the balance sheet the same stock. bell book to add) you want to see you some things in the income statement, as long as your account to carry on with your profits, this is not easy wrong, profit for the year the income statement and balance sheet to match. -
details added: -
1, value-added tax, corporate income tax in the tax reporting (1 January 2002 until after the registration of enterprises in the tax process; personal income tax and other taxes in the land tax reporting -
2, the end of authentication (input tax); early Chaoshui (output tax) -
3, to 100% of base salary, welfare and 14%, 2% of trade union funds, staff education costs 2.5% (tax law: the establishment of trade unions of enterprises, institutions, social organizations, all employees monthly 2% of payroll funds to the union Jiao Bo, with the trade unions issued a \funds may not be deducted before the enterprise income tax). -
4, full insurance: the housing provident fund, pension insurance, medical insurance, unemployment insurance -
5, distribution companies transport, handling, reasonable wear and tear, inspection fees are included in operating expenses, included in the cost of industrial enterprises -
6, unit non-union, and can not provision for trade union funds, not to provision after the adjustment. Income tax time can be provided only on a quarterly basis, no provision for a month. -
7, Cash is generally from the \-
8, the scope of travel expenses: transportation, lodging, food subsidies, postal fees, baggage freight charges -
9, cashier kept a journal for 25 years -
several useful entry: -
1, Cash Long -
by: Cash -
Credit: Unacknowledged -
by: Unacknowledged -
Credit: operating income (Note: Can not identify the cause) -
2, cash-short paragraph -
by: Unacknowledged -
Loan: Cash -
by: Other accounts receivable - money due from cash shortage (personal) -
- receivable insurance indemnity -
management costs - cash shortage (Note: Can not identify the cause) -
Credit: Unacknowledged -
3, extraction of welfare -
by: cost of production -
operating expenses -
management fees -
Credit: welfare payable -
4, provision of trade union funds -
by: Management fee - union funds -
Credit: Other payables - trade union funds -
5, provision for employee education fund -
by: management costs - staff education fees -
Credit: Other payables - Staff education expenses -
6, payment of wages -
by: Wages Payable -
Loan: Cash -
tax payable - Personal income tax payable -
other payables -
other receivables (withholding money) -
7, extraction of urban construction tax -
by: Sales tax and additional / other operating expenses -
Credit: Tax payable - construction tax payable -
8, provision for additional education -
by: the main business tax and surcharges -
Credit: Other payables - additional education -
9, stamp duty -
by: Management fees / prepaid expenses -
loans: bank deposits / cash (five dollars for each stamp affixed to the book) -
-
cashier -
one, bank deposits and cash collection. -
II, is responsible for checks, money orders, invoices, receipts management. -
Third, do bank accounts and cash accounts, and is responsible for keeping the financial chapter. -
IV, responsible for the reimbursement of travel expenses of the work. -
1, travel of staff and non-borrowing borrowing if the borrowing is necessary to complete the borrowing needs of a single, general manager and then submitted for approval signature by the financial audit, verify the amount, issued by the cashier section. -
2, staff travel back, and truly complete proof of payment, and to the rear paste a single receipt or invoice, first by the proof of the signature, and then to the general manager of the signature, for reimbursement, and then the accounting and auditing, by the Cashier reimburse. -
of employee payment of wages. -
-
A cash basis -
1, cash, and the amount to be leaving the checkout and pay attention to the authenticity of the face. If you receive counterfeit money to be confiscated by the responsible person is responsible. -
2, upon payment in cash, in the original documents should be stamped 'paid in cash chapter'. Overpayment or underpayment of the amount of charge by the person responsible. -
3, the daily cash receipts to the bank, not 'income or sit'. -
4, daily cash inventory daily work to do, so accounts match the reality. Good cash balance declaration, to prevent cash losses. After work, the return of cash and equivalents, general manager of Office. -
5, generally do not pay for large denominations of cash, payment by transfer or exchange procedures. Special circumstances required for approval. -
6, regardless of the amount of borrowing out how many employees have to be general manager of signature, ratification and with borrowing a single loan. Without approval of loans, disputes, by the responsible person is responsible. -
-
B bank accounts processing -
1, registered the first to distinguish between bank accounts at the time of billing to avoid mistaken identity. Open exchange procedures. -
2, bear the daily deposit balance of the account in order to understand the general manager and financial accounting operations of company funds to fund control. Work day before the fill node declaration. -
3, take good care of all blank checks, are not free to leave around. -
4, company accounts kept by the cashier usually chapter. -
C reimbursement audit -
1, single-payment certificate signed by the managers is to prove whether the signature. If not, should be supplemented. -
2, attached to a single payment after the original bills prove whether there is altered. If so, ask the reasons why or not reimbursed. -
3, the formal receipt of the invoice is mixed with paste, if any, should be separately attached (except on the principles of financial supervision seal bearing financial instruments, other receipts shall not be reimbursed, nor pre-tax deduction,
chloe bags, bell book supplement). -
4, fill out a single evidence of payment if more than three items. If exceeded, should be re-filled. -
5, large and small amounts are consistent. If not match, should be corrected re-fill. -
6, whether the content is a reasonable reimbursement claims. If they are not, shall refuse reimbursement, there are special reasons, shall be subject to approval. -
7, evidence of payment if there is general manager of a single signature. If not, shall not be reimbursed -
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dollars at the end, the beginning of work practices -
end of each month and the beginning of the accounting the most busy time of the most important month of the results of the work to be carried out in the past few days collection, preparation of statements and tax returns. The more hectic, the more prone to error, so the monthly accounting work should be classified, prioritized, not blindly work. Is the value added tax general taxpayer,
dolce & gabbana Handbag, for example,
mulberry bag, lists monthly accounting focus of the work should be noted: -
a VAT tax calculation -
(a) actively check the sales business, filled as soon as the invoice cost of entry to determine the monthly output tax. -
Sales is the focus of daily work is the core business. Sales invoice is a financial accounting to determine the place of the legitimate business credentials, so companies should be in the event of sales invoices as soon as possible to each other to determine the monthly sales. -
a business contract with the purchase, delivery to the company, other inspection confirmed that the invoice is a time of issuance, and this time also because the size of the customer, the frequency of business, different companies are different inspection procedures . Sometimes not even self-identified sales enterprise billing time, only for billing based on customer needs, and tax law does not match the billing requirements. -
as the company's financial staff, particularly the work of staff responsible for tax, the enterprise must deal with the daily sales operations is quite clear, familiar with the billing requirements of major customers, able to meet customer requirements at the same time, not delay the company's normal the work of the treatment. In order to coordinate their work well, accounting personnel should be around the 20th of each month began to verify the billing month, tax invoice will be operational as soon as possible should be done, usually before the end of business 3 days of each month will stop filling invoicing. Therefore, if companies need each other to their invoices as soon as possible to contact, do not drag the end and then negotiate with each other. -
(b) of the proceeds from the month the invoice carefully checked to ensure the timely certification invoice, input tax amount to determine the month. -
than the invoice of goods usually arrive early enterprises, enterprises in the goods should also be well received confirmation invoice issued by the situation, did not receive an invoice in the specified time should be linked with each other, request an invoice. -
proceeds only by invoice after the adoption of the tax authorities certification audit in order to offset the tax. Certification is generally present invoices through the online authentication system a remote self-certification, not in the unit should be self-certified to the tax authorities or the intermediary agency certification. Therefore, corporate accounting should be certified in time for the specified time to determine the monthly amount of input tax. -
proceeds monthly invoice a company is large, usually not all in the month of certification, but some have a choice of certified invoice. Invoice certification, the main consideration three factors: first, the amount of monthly pay taxes. The scope of the provisions of the tax burden in the tax authorities up and down month in tax calculation; second,
mulberry Handbags, to consider the accounting treatment of inventories and costs. Month month sales of some commodities purchased, these invoices should be certified in the month, otherwise it will result in a negative book inventory; manufacturing enterprises need cost of raw materials, production month if the recipients have not been certified invoice processing materials, will reduce product cost; third , the invoice is about to expire. In accordance with the tax law requires, invoices from the date of issuance, within 90 days (validity of different types of invoices is slightly different, see details in front of \Because the majority of enterprises, especially retail sales enterprises have not invoiced and that leads to a surplus proceeds from the invoice, so they could not certification. Therefore, enterprises should carefully see the certification invoice invoice situation the month proceeds, the first invoice for certification is about to expire. -
(c) control sales tax invoice entry, invoice control proceeds tax calculation and payment of taxes do. -
general corporate tax, value-added tax to pay taxes is the main value added tax, VAT is usually calculated monthly output tax minus input tax month and last month the amount of deductible input tax is not retained. VAT calculation is simple, but control is very complex, enterprises should also take into account the situation of the month and the proceeds from sales invoice billing items arrive, certification status, the tax authorities should also consider the tax burden on business requirements. -
tax authorities in order to control the payment of corporate tax, according to different types of enterprises to develop the corresponding tax burden, which should be paid throughout the year value-added tax amount (see calculation method described above). To prevent illegal operations by small businesses to pay VAT. Companies often control the amount of VAT tax standard line in the vicinity, and sometimes slightly lower than the tax burden standard. Tax burden across different standards, there are also differences in enforcement, enterprises should conscientiously implemented according to local conditions. -
the tax burden on the tax authorities
standard is completed in the year business tax requirements, businesses pay taxes for individual months the amount of tax standards are lower or higher than normal. But the person in charge of dealing with individual enterprises are often more \-
Second, the provision for rent tax -
in accordance with the tax law requires, enterprises in the calculation of VAT should also be some provision for payment of rent taxes, including city maintenance and construction tax, in most parts of the local education surcharge already accrued. Enterprises should be provision in the end, early filing and payment, made provision for write-off amount of tax payment receipts. -
Provision for taxes
these are business expenses, so the profits of enterprises in the estimation of the month, the data should also be considered. -
Third, calculation and payment of other taxes -
normal month, companies consider only the calculation of value added tax and land tax provision for taxes, but the individual months, such as quarterly, year-end closure shall calculate and pay income tax; requirements under the tax authorities to pay stamp duty on a quarterly or half a year, property tax, land use tax and so on. -
(a) Income tax -
income tax is generally paid in advance quarterly, year end settlement (details to be seen in front of the content.) The end of the month in the quarter, accounting for accounting treatment should be fully taken into account in the quarter, the operation of each month, doing accounts payable for the quarter before the estimated amount of income taxes, inadequate time to adjust. -
more income tax collection and calculation methods, the accounting should be based on corporate income tax collection methods, handling business documents the proportion of revenues and expenses. Income tax should also be provision for the quarter ended March, the month after the payment receipts tax returns to obtain the amount of write-down provision. -
(b) the taxes paid quarterly or half year deal -
Some taxes are usually not calculated by month, such as stamp duty in the purchase and sales contracts are usually paid on a quarterly basis; property tax, land use tax is generally paid by six months, subject to specific provisions of the month by the local tax authorities. After entering the corporate accounting should first determine the main business daily reported taxes and specific time of reporting, time reporting of the reporting month, paid their taxes. -
(c) a separate special tax treatment -
some taxes such as vehicle purchase tax, travel tax, deed tax, land tax, usually not normally encounter, so do not particularly care, as long as the actual time to determine the method of payment and the declaration can be taken seriously. -
Fourth, make account information ready -
(a) cash, bank deposits, checking details -
monetary funds are the most prone to problems of the assets, so companies should carefully check the monthly payments out of each record. At the end of play with business banking bank statements carefully check the breakdown of contacts out of place there in time, to ensure that bank accounts clear. -
work practice, most enterprises access bank accounts there can not be consistent with the actual business, and sometimes the end result because of improper handling bank book balance negative, so the monthly bank reconciliation before closing is necessary, identify problems in time. -
imputation document all costs and expenses month project to identify the book have enough cash to pay to prevent the carrying amount of negative cash balance. -
(b) business check -
proceeds will be recorded this month, and sales invoices carefully checked items to determine the method of settlement of each invoice is to ask for proof of receipt of cash settlement is the settlement bank shall obtain the corresponding bank settlement credentials, is seated between the losses are in accordance with No. carefully accounted for. -
(c) Inventory Costing -
month before the account at the end of the book on the best stock merchandise will be the name, price, amount of details,
gucci bag, combined with proceeds from sales invoices and monthly invoice billing information, calculate the carrying cost of inventory accounting change after the impact on profits, not certified invoices and blind recipients of inventories, leading to negative or the cost of carrying inventory change in floating too much of current profits. -
according to month sales, inventory out of storage and timely collection of documents, calculation of product cost or cost of sales, estimated monthly profits. -
Fifth, the preparation of the certificate -
the daily business of the same enterprise content
relatively fixed, so little change in the contents of the certificate preparation, accounting, as long as the evidence compiled in accordance with each mode can be fixed. Businesses typically have the following types of business vouchers category: -
(a) of the tax payment certificate -
beginning of each month to declare business success, you can print the payment receipt to the bank, the bank can not print the payment receipt to the tax authorities should be printed. Recorded promptly after obtaining the certificate, provision for write-down last month, taxes or fees directly charged to the month (such as stamp duty and other taxes do not need to pre-provision, directly recorded in the time of acquisition costs). -
(b) business invoice processing -
to fill open and get the invoice month classification accounted for, respectively, according to the nature of the invoice through the inventory, cash, bank deposits, current accounts payable subject to account for taxes and fees. All invoices will be accounted for, view the input VAT and output VAT and a breakdown of the total amount, whether monthly billing system security statistics, the amount of tax control and certification online certification to return the amount is consistent, then calculate the amount of monthly pay taxes. -
(c) Expense invoice processing -
good internal documents reimbursement system provides reimbursement time, the time cost of collecting the documents in the hands of company employees, would be classified loss. Cost of the documents carefully see whether the legal fees without obtaining the legal credentials can not be recognized by the tax authorities. Usually the amount of control should also do a good job cost accounting, on a similar hospitality, advertising fees, provided there is the cost of the deductible limit of subjects, should be the amount of time checking occurs on more than offset the cost of the standard should reduce the recorded amount. -
(d) costing and accounting treatment -
of productive enterprises, should be prepared to pass the provisions of the internal documents, the company will place all internal documents related to the production of timely and effective delivery to the financial hands, costing, to ensure accurate costing. Timely preparation of the manufacturing costs of collection, distribution of certificates; production cost collection, distribution of certificates; product storage and cost of sales carried forward the certificate credentials. -
(e) make provision for expenses and amortization -
make fixed monthly service provision occurred, such as fixed assets, depreciation, amortization of intangible assets, water and electricity provision, wages and the wage base provision of welfare provision, education funds, union funds and so on, do not mention any more does not leak; of existence, such as start-up costs of amortization, the monthly amortization of differences in cost of materials costs, amortization of allocated certificates in a timely manner. -
(f) loss imputation class subjects, carry-over year profit -
after all documents should be carefully recorded imputation class courses place the amount of monthly profit and loss, to classify them into \-
six, tax returns -
in front of the basic work is to prepare tax returns, because the company only had a tax return, the tax authorities to levy tax on enterprises, while the traditional record business financial statements only report the situation, not the basis of the tax authorities collect taxes, corporate taxes should be filled in according to the different reporting and reporting the corresponding tax returns. -
enterprises should be determined according to the nature of their business tax tax, local tax authorities in accordance with the requirements of reporting with the report on time. After the success of tax returns in time to print tax payment vouchers, tax payment receipts obtained one month after the end of the accounting work be considered -
accounting staff will go to the top ten sites -
Ministry of Finance -
State Administration of Taxation -
Chinese accounting Wang Xiao -
China Accounting Network -
Chinese accounting network -
accountants -
China Accounting Network -
Xinhua Accounting Network -
China Association of Certified Public Accountants up -
financial adviser network -
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accounting staff often go to Web site -
financial test network -
national accounting qualification evaluation network -
China Financial and Economic News -
Oriental Accounting Network -
Chinese Accounting Network -
Chinese accounting perspective -
World Executive CFO -
PRC tax net -
Online Tax Accounting
China -
China Tax Information Network -
Tax Information Network
China -
Chinese tax net -
ACCOUNTING -
Accounting Papers Online -
China Financial and Economic Publishing House -
China Accounting Services Network -
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Accounting Forum -
CPA Night Forum -
Chinese Accountant forum -
CPA Club -
accounting online forum -
CPA sky -
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Web Links
accounting and auditing classes -
accounting web link -
accounting exam site Daquan
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