Accounting career namely quite profitable apt aid

- Accounting novice, how to do accounts

(a), to the newly built enterprise engaged in financial work will have to deal with the first month of the 10 vocational issues

1, to the newly established company's accounting staff to consider The first entity is what?
A: The first thing to consider the establishment of a sound financial rules and regulations; then, to consider the adoption of new accounting system, accounting methods and the amount of taxes; finally began to establish accounts.
2, the newly formed company to do the first vouchers that?
A: The company first established a voucher must be: By: silver deposit deposit / fixed assets / inventory / intangible assets / other loans: paid-up capital.
3, account must be addressed for the first month of a small tax?
A: First, think the value-added tax; Second, the provision for taxes in accordance with tax statute requires land tax, business in the enumeration of VAT should also be some provision for payout of rent taxes, including metropolis maintenance and construction tax Most regions have begun to place increased pedagogy provision; three other tax enumeration and payout of customary month, companies merely need to think the provision of value added tax and land tax calculation tax, but the individual months, such as quarterly, year-end closure shall think and pay income tax; along to tax authorities necessitated to pay seal responsibility on a quarterly or 6 months, attribute tax, land use tax

4, organization code certificate, tax, land tax of the tax registration certificate should be where to apply? For the procedure?
A: (a) Limited should be handled documents:
1, business license (and deputy) this
2, the organization code certificate (and deputy) this
3, tax, tax registration certificate (and deputy) this
4, stamp, financial seal, signet of a lawful person
5, capital verification report (business to stay low)
6, the articles of incorporation of a
(b) Limited costs
1, cost 30 yuan nuclear Name
2, verification costs 1,000 yuan (this is 50 million, the verification according to the registered capital charge)
3, affair registration fares 0.08% (0.08% of the registered capital charge)
4, code license fee 108 yuan
5, nation, land tax 100 yuan
6, carved part 600 (regional inconsistencies)

() Limited for the program:
1. the local Administration for Industry and apply for name approval;
2. Bank deposit money to open a transient list verification verification;
3. the local Administration for Industry and the business prerogative;
4. Carving Company engraved chapter; (Public Security Bureau agreed company)
5. local technical quality inspection bureau for the organization code certificate;
6. where the local Inland Revenue Department for tax registration;
7. the local State Administration of Taxation for tax registration;
8. Bank for the establishment of basic family;


5, if the company is only comprised in rent tax, the tax should not apply for tax registration?
A: According to the Practical work, in order to start actions as early as possible to obtain one invoice, you should get the organization code certificate, tax registration formalities immediately. Tax Registration to doing in the lobby for tax registration window. Partnership, whether there is no bargains practices, but to invest services (excluding repairs, repair manufacture), no need for tax registration.


6, prepare accounts which generally need several accounts?
A: First, with the company to adjust. Firm size and business volume is instantly proportional to the size of a massive enterprise, business volume, complex division of labor, accounting books, the number of copies needed is also more. Small-scale enterprises, the business is also small, and some businesses, an actuary can deal with all economy operations, when there is no need to set books set many accounts, all of the breakdown can be synthesized one, 2 on it.
Second, based on business management needs. The establishment of books to meet the needs of business management, accounting for management to provide useful information, so in order to meet the management needs to establish accounts at the premise, set up accounts to shirk duplication, billing.
Third, based on accounts processing. Volume of business enterprises of assorted sizes, using different accounting processes. Once you have chose the accounting business processes, it chose the books of the set, if the company uses a voucher accounts processing, enterprise general ledger accounting documents according to procedures when needful to register, you must prepare an order when the registration ledger.

7, the every month accounting process?
A: The accounting process is done the certificate from the starting to the preparation of financial statements in the process, also phoned the accounting wheel. Simple point namely is based on original documents do vouchers, accounting documents according to a breakdown in idea, then synopsis, then summary record ledger, common ledger based on the final report. Month's business is over, the next is to tax, tax.
8, the registered capital is not in place several issues to be addressed?
A: It should not financed within the scope of civilian obligation.
9, which taxes to hire to affirm? What are the taxes to the impose return? What namely the procedure? What are the requirements in season?
10, what taxes to rent to declare? What are the taxes to the tax return? What is the procedure? What are the requirements in due time?
A: 1, taxes are paid in VAT tax, consumption tax, conveyance buy tax, corporate income tax, personal income tax. 1-10 days per month to the local competent tax authorities declare and pay taxes (of which: income tax is 1-15 days; personal income tax for the 1-7 days); VAT taxpayers are divided into general taxpayers and small-scale taxpayers, business companies with annual sales of 180 million, the production company to approach 1 million yuan annual turnover must switch to the general taxpayer, and the remaining small-scale taxpayers. Consumption tax the taxpayer for the creation and sale of tobacco, liquor, cars, jewelry and other user goods for the consumer element and individual taxpayers; vehicle purchase tax paid on purchase of vehicles; corporate income tax for the financial enterprises, foreign-invested enterprises and diplomatic enterprises income tax , directly under the chief business and January 1, 2002 later the new corporate income tax to pay the tax; private income tax for personal income tax on savings amuse tax paid.
2, the rent paid taxes are: sales tax, corporate income tax (excluding tax paid in part), resource tax, personal income tax (excluding interest on deposits paid by personal income tax in addition to pay rent) of land value-added tax, stamp duty, urban construction tax, vehicle tax,GHD Blue Butterfly 2011, property tax, urban land use tax. 1-10 days per month rent to the local competent authority report and pay the taxes (of which: income tax is 1-15 days; land value-added tax, personal income tax of 1-7 days; vehicle use tax, urban land use tax, property tax each year 3,9 months). 3, specific business should also look to buy some relevant books.


Some of the latter portion of
reply (personal attitude)
(b), to set up and after a company engaged in financial business processes must be dealt with professional issues
1, nominees in the cashier's job transition process should pay care to several issues.
A: cashier transmit, generally supervised by the person in charge of accounting, the sometime cashier have to be enrolled in the hands of unrecorded documents recorded and then fill out in triplicate convey account, including: 1, retard out the digit of canvases and retard number. 2, the sum of money and face worth. 3, the number of sheets and receipt number. 4, the paperbacks label and number of copies. 5, chops and other items are. After verification of the transfer of either parties, pay, then administered by both parties and signed and sealed by 3 people,GHD Hair, entire to keep a transfer menu because future reference.
2, candidates of the accounting situations in the transition process should pay attention to several issues. 1. Will not yet inclined of the business, prone of. Transition period will generally be placed by the end, that is,GHD Blue Straighteners, before the end of the documents, books, reports and other preparation of the registration is completed.
2.. Finishing the custody of a kind of accounting information (such as documents, books, reports, etc.) and manifold accounting items (such as documents, invoices, stamps, computerized password, etc.) and listed on the transfer list.
3. Order is still unable to handle the business, listed on the transfer list, indicate the amplitude of processed, the relevant certificate information.
4. Account additional related issues, such as pertinent go adjoin ministries (including internal and external) contacts the contact, the relevant method of accounting processes and so above. These depending aboard your characteristic circumstances, to unravel the content of your work clearly preponderate.
publish transfer list, in triplicate. Transfer list in accordance with the transition, the transfer of correct, by the transfer of people, then pay people, who pay their own supervisor signature, armed with a transfer list.

accounting personnel to handle the transfer procedures, they must make a timely transfer preparation
(a) hever since to fill the economic and business approved accounting documents, shall fill is completed.
(b) the accounts have as yet registered, the registration should be completed and the balance in the final after a seal stamped with directors.
(c) the order should be transferred to the information written on the unfinished business of prose.
(d) the preparation of the transfer of inventory, should be transferred out of the accounting vouchers, accounting books, accounting statements, stamps, cash, securities, checkbooks, invoices, documents, accounting information and other items; the accounting computing of the unit, the transfer of personnel engaged in this work should also be specified in the transfer of inventory accounting software and passwords, accounting software data disk and information, physical and other content.
accounting personnel to handle the transfer procedures must be supervised by someone responsible. Transfer of personnel in the process of the transfer, according to the gradual transfer of the transfer of inventory, replacement personnel to check the registration of a record by one.
cash, securities must be consistent with the accounting records, inconsistent, the transfer must find out the deadline.
accounting vouchers, accounting books, accounting statements and other accounting information must be intact. If the deficit, we must detect out the reason and signify the transfer of inventory from the transfer of staff.
bank account balance with bank statement reconciliation, and if it were not for, should prepare bank reconciliations adjust the account balance in line, a cloud of property, matters and details of claims and debts with the general ledger account balances to check the account balance in line; When necessary, the balance of individual accounts to be irregular, invariable with the physical check, or units with contacts, personal check clear.
transfer of workers managed instruments, stamps and other in-kind, etc., must be a remove transfer; transfer of personnel engaged in accounting work, to the relevant electronic file in the tangible operation conditions for the transfer.
the transfer of inventory should be filled in triplicate general, the transfer of every gathering holds one, the archive copy. Replacements should continue to use the accounting books of the transfer, shall not divide the new account in order to preserve the continuity of the accounting records.

3, which the original certificate can be accounted for, which the original certificate can not be accounted for?
A: Truth is indeed skillful to provide proof of disburse has really happened on the applicable testimonials; legitimate means in line with national tax regulations,GHD NZ, other regulations inconsistent with the provisions of tax laws, tax laws and regulations shall prevail.
4, the employer made part of the revenue is not recorded, in order to achieve less tax purposes how to do?
A: The enterprise is concerned, if you absence causativeable tax avoidance, then, except for within the scope of tax incentives, but also famous that the preferential terms of these documents. If the co-optation of the exclusive policies, it is possible to attain causativeable tax avoidance intentions.
5, 4 kinds of fixed assets, depreciation methods can be used?
A: The double-declining equilibrium depreciation method and the aggregate number of years are of depreciation method depreciation method. Depreciation methods used both causes, primarily on account of nailed assets in use, on the 1 hand it's efficiency or profitability declining, the spend of repairing the other hand, it ought increase every year. To balance depreciation of nailed assets in use among the year fee, fixed assets depreciation referred to in the early post mentioned should be greater than the amount of depreciation.
depreciation of fixed assets and depreciation method is accustomed, the general can not be changed. Need to change, the corporation application,GHD MK4 Gold Straighteners, and alteration the fiscal year before the capable administration for approval.

6, consumables three amortization methods can be used?
A 1st amortization methods:
Here,
followed amortization accounting operational problems:
value consumables amortization of the value of expense merchandise.
consumables control problem is again:
in surface no longer reflected the consumables have been put into use, so during the life of consumables, has not yet relinquished the consumables accustom to manner the off-balance assets, it will mushroom the use of The consumables management complicated. At the same period, The
finally amortization method when the amortization of 50% of its value on the line. In adding,
However, in the second half-of-life consumables, Because, in the second half-of-life consumables, its real value has fallen below its book value (ie: the actual value has been under its original acquisition costs of 50%) will result in fewer time Total costs and expenses,GHD Purple Gift Set, resulting in the This is clearly inconsistent with the principle of prudence requires. Perhaps this is what the new

7, amortization of intangible assets of how to perform the actual work? What is the shock of accounting?
A: According to the provisions of Accounting Standards:
intangible assets from the month shall acquire the expected useful life in equal installments charged to the income or detriment. If the expected profitable life than the age-related behalf beneath the contract or the law of the efficient duration of the amortization of intangible assets resolved by the emulating principles:
(a) the contract benefit period but the law does not stipulate the effective period, the share of off period should not exceed the benefit period stipulated in the contract;
(b) the contract does not provide benefit period but the law stipulate the effective period, the amortization period should not exceed the effective period stipulated by law;
(c) the contract provides for benefit period, the law also stipulates the effective period, the amortization period should not surpass the benefit period and the effective period is shorter.
If the contract does not provide benefit period, the law does not stipulate the effective period, the amortization period should not exceed 10 years.
amortization of intangible assets value:
By: Management fees - amortization of intangible assets
Credit: intangible
8, corporate income tax corrections in the 15 min intonation or tune in the end ?
A: The years are not modified.