Financial processes

each financial personnel should be conscious of this process, merely should be conscious of narrated monetary software, the current size or slightly higher level of management of corporation message treatment are accepted, you should understand how to use the software and how to set up, by the time the evidence produced is correct, everything another done by the computer: Certificate - Summary - ledger - ledger - a variety of reports and so on. First, to understand the fiscal process is very ambitioned.
a broadly links:
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,Supra Vaider Shoes, 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 each 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 monthly is accounted for under the original certificate registration certificate (certificate of account must have a financial (manager) signed by a person with signing authorization After you do), then at the end of the preparation courses or regular registration ledger summary table (the reason is because by the end of course registration summary trial balance to ensure records do not memorize worker error), each occurrence of a business under vouchers Registration of a breakdown.
2, the end must pay consideration to depreciation, amortization of deferred expenses, if the new business start-up costs in the first month of the full migrate fee. Depreciated cost of entry is through the management of manufacturing costs or credits amassed depreciation, the depreciation is based on the native worth of fixed assets, net worth and digit 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 2 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 loaning 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 although and profit, but not losses naturally do not pay income tax, primarily to see the adapted taxable income whether it is positive, if it is necessary to calculate income taxes assured, 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 achieve 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, nailed assets, accounts receivable, memoranda receivable, short-term investments, etc.) liabilities (memoranda payable, accounts receivable,Kids' Supra TK Society, etc. should be spliced) equity (paid-in information, chief keep, retained earnings, surplus reserve) balance of the subjects (subjects on the general ledger is the last daytime of registration of above amount) balance sheet, according to the general ledger or summary of profit and loss level subjects subjects (such as management fares, the main the cost of doing business, investment income, the main business attached, etc.) the incidence of the amount (the amount is the accident of the occurrence of this month,Women's Supra TK Society, amount) prepared statement.
(above the cardinal commerce proceeds and tariff payable, the tax should be based on every month to determine the sum of the Chao Shui. because the tax control ambition be upon the chance to publish a manner specific figures)
5, the remaining is the binding of documents, written statements, diagnose the situation table favor
6, attention to the problem:
a, more than the preparation of vouchers and a breakdown of registration, the were 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 reports consist of four statements, in adding to the balance page and income expression in counting to the distribution of profits and cash flow statements. The profit distribution statement arranged only in the end, because only the end of business on the profitability of the profits will be dispensed. The cash stream expression is based on the requirements of the tax department for the preparation, another requirements in differ provinces in different districts. Annual inspection in April, when the tax department will query for your apply. (Management, finance, sales, fabrication and other expenses at the end there is no balance billing usage using Table knit, the detriment can be left at the end of the balance of subjects; fabrication costs whether there is balance, are to be dispensed in the product cost, relying on the balance sheet the same stock. bell book to add) you want to look you some entities in the income statement, as long as your account to carry on with your profits, this is not effortless bad, 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; private income tax and other taxes in the land tax reporting
2, the end of certification (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 enterprises, creations, social organizations, all the wages per month 2% of the total funds to the union Jiao Bo, with the trade unions issued a receipt of contributions allocated special , distribution companies transport, handling, rational dress and cut, inspection fees are included in operating expenses, comprised 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 added).
8, range of travel expenses: transportation, lodging, edible subsidies, postal fees, luggage boating, fees
9, cashier kept a periodical for 25 years
several profitable portal :
1, cash Long
by: Cash
Credit: Unacknowledged
by: Unacknowledged
Credit: operating income (Note: Can not identify the causes )
2, cash-short paragraph
by: Unacknowledged
Loan: Cash
by: Other accounts receivable - money due from cash deficit (private)
- should be revenue warranty indemnity
management costs - cash shortage (Note: Can not identify the occasion)
credit: Unacknowledged
3, extract the welfare
by: Cost of sales
Management fee expense

credit: welfare payable
4, through the provision of trade union funds
: Management fee - credit union funds
: Other payables - trade alliance funds
5 , provision for employee education fund
by: management costs - staff education expenses
Credit: Other payables - Staff schooling expenses
6,
by payment of wages: Wages payable
Credit:
tax payable in cash - Personal income tax payable
other payables
other receivables (detaining money)
7, extraction of urban construction tax
by: Sales tax and additional / other operating expenses
Credit: Tax payable - payable urban construction tax
8, provision for additional education
by: Sales tax and additional
Credit: Other payables - additional education
9, stamp duty
by: management fees / prepaid expenses
loans: bank deposits / cash (five dollars for each ticket affixed to the book)

a cashier working
, 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 costs 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 segment.
2, workers after a business tumble, and truly complete proof of payment, and to the rear glue a single invoice or invoice, first by the proof of the signature,Supra Muska Skytop Shoes, and then to the general manager of the signature, for reimbursement, and then the accounting and auditing, by the cashier to give reimbursement.
e, the loosen of wages.

A cash
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, charge by the person responsible.
2, above payment in cash, in the original documents should be stamped cash to the bank, not .
5, generally do not pay for large denominations of cash, payment by transfer or exchange procedures. special circumstances need to O.K..
6, regardless of the amount of lending out how many employees have to be general manager of signature, ratification and use a single borrowing borrowings. without permission of loans to discussions, by the responsible human is responsible.

B bank account processing
1, registered the first apt differentiate between bank accounts by the period of billing, to shirk faulted personality. open commute procedures.
2, Results from the daily account balance of deposits in order to understand the general manager and financial accounting operations of company funds to fund control. fill Results declaration before the work day.
3, take good care of all vacant 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 reimbursable.
3, the formal receipt of the invoice is mingled with paste, if any, should be separately attached (in rule, besides bearing financial instruments for supervision of the financial, the other receipts shall not be reimbursed, nor pre-tax deduction, bell books additional).
4, fill out a single evidence of payment if more than 3 items. If more than should be re-filled.
5, colossal and small amounts are consistent. if I were you match, should be corrected re-fill.
6, if the content is causativeable expense reimbursement. if they are not, shall nay reimbursement, there are special reasons, shall be subject to approval.
7, if there is evidence of payment, general manager of a single signature. if not, shall not be reimbursed



greenbacks at the end, the beginning of work practices and end of each month beginning
most accounting 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. more hectic, the more prone to peccadillo, so the monthly accounting work should be classified , prioritize, do not blindly work. is the value added tax general taxpayer, for example, lists monthly accounting should be famous that the focus:
a VAT tax calculation
(a) actively check the sales business, fill as soon as possible 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 as soon as possible in the accident of sales invoices to each other to determine the monthly sales.
a business from the contract signing, delivery to the company, other inspection confirmed that the invoice is a time of issuance, and this time also because the size of customer, business dealings frequency of the different companies are different inspection procedures. and sometimes not even self-identified sales enterprise billing time, only in accordance with the needs of customers for billing, and tax law does not match the billing requirements.
as the company's financial staff, particularly responsible for the tax work of the staff, must deal with its annual sales operations is quite remove, familiar with the billing requirements of important customers, capable to encounter client requirements in the meantime, not lag the processing of the company's normal work. In order to coordinate their work well , accounting personnel should begin approximately the 20th each month to verify the billing month, tax invoice will be operational as presently as feasible should be done, usually the end of the month businesses will stop providing the first 3 days invoicing. so corporations need each other to their issue if invoice as soon as likely to adjoin, do not haul the end of re-negotiate with the 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.
goods usually arrive earlier than the invoice enterprises, enterprises in the Good goods received invoices published should also confirm the case, did not receive an invoice in the specified time should be interlocked with each other, to request one invoice.
income merely at receipt behind the adoption of the tax authorities appraisal audit in mandate to offset the tax. Certification namely generally present invoices via the online authentication system a remote self-certification, no in the element should be self-certified to the tax authorities or the middleman agency certification. Therefore, corporate accounting should be certified in time because the specified time to determine the amount of input tax namely month.
a business invoices monthly proceeds is large, usually not all in one month certification, but a select chapter of the invoice certification. invoice certification, the main consideration three factors: first, the amount of monthly pay taxes. the provisions of the tax burden in the scope of the tax authorities Calculation of the month and down taxes; second, to consider the accounting treatment of inventories and costs. some of the items purchased month month sales, these invoices should be certified in the month, otherwise it will outcome in a negative book inventory; manufacturing enterprises need cost of raw materials, production month if the recipients materials have not been certified invoice processing, will reduce product cost; third, whether the invoice will be deserving. in accordance with the tax law requires, invoices from the date of issuance, among 90 days (validity of different types of invoices slightly different details see the front case, the first invoice for certification is almost to expire.
(c) control sales tax invoice entry, invoice control proceeds tax calculation and payment of taxes do.
the general corporate tax, value-added tax paid is the main value-added tax tax, VAT is normally calculated monthly output tax minus input tax month and last month the amount of deductible input tax is not retained. VAT enumeration is easy, but the control is very complicated, enterprises should also take into account the billing month sales items situation and the proceeds from the invoice arrived, 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 amplify the corresponding tax burden, ie, the annual VAT should be paid the amount (see calculation method narrated above). to prevent unlawful operations by small businesses to pay VAT. business is usually the amount of the VAT tax standard line of control in the vicinity, and sometimes slightly lower than the tax burden standards. different standards around the tax burden, there are also differences in enforcement, enterprises should conscientiously implement according to local conditions.
tax authorities of the tax burden standard is the achievement of yearly corporate tax requirements, businesses pay tax amount is fewer than the individual months or higher than the tax standards are natural. But the person in dictate of dealing with individual enterprises are constantly extra necessary.
Second, provision for taxes
in accordance with the tax law requires local tax, businesses in the calculation of VAT should also be some provision for payment of rent taxes, including metropolis conservation and construction tax in most regions local education surcharge yet accrued. enterprises should be provision in the end, early filing and payment, made provision for write-off amount of tax payment receipts.
these taxes are business expenses accrued, so the profits of enterprises in the appraisal of the month, should too be consider these data.
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; according to the tax authorities required to pay stamp duty on a quarterly or half a year, property tax, land use tax.
(a) of the Income Tax
income tax is generally paid in advance quarterly, year end accommodation (details to be seen in front of content). Accounting 15 min of the accounting treatment should be the end of the month to consider the quarter-round operation of each month, act accounts payable for the quarter before the estimated amount of income taxes, timely adjustment of inadequacies.
more income tax collection and calculation methods, the accounting should be According to corporate income tax collection methods, processing enterprises the proportion of income and consumption documents. income tax should also be provision for the quarter ended March, the month after the tax return offset opposition the provision to obtain the amount of tax payment receipts.
(b) Based on quarterly or half of the taxes paid some taxes is not usually deal with
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 6 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 divide special tax treatment
some taxes, such as traffic purchase tax, travel tax, action tax, land tax, usually not usually meet, so do not particularly care, at a time the actual time to determine the method of payment and the manifestation can be taken seriously.
Fourth, make account information for
( a) Cash,Supra Cruizer Shoes, bank deposit details check
financial asset are the maximum prone to problems of the assets, so companies should cautiously retard the monthly payments out of each disc. at the end of activity with business banking bank statements carefully checked and a malfunction between , and out of location there in time, to assure that banks explicitly accounts.
go practice, most enterprises out of the bank accounts there, can not coincide with the substantial business, and sometimes because of the improper treatment occur at the end of the book balance of banks negative, so the monthly bank reconciliation before closing is necessary, nail problems in time.
imputation month, always fees and costs of the project documents to determine the book have ample cash to pay to discourage the carrying amount of negate cash balance. <br is seated between the losses are a serious accounted for by number.
(c) inventory costing
month before the account at the end of the book on the best stock goods will be the label, price, amount of details, combined with sales invoices and month proceeds invoices for information, calculate the carrying cost of inventory accounting alteration after the impact on profits, not blind recipients certified invoices and inventory, resulting in the cost of carrying inventory or negative changes in drifting also many of current profits.
month sales beneath location, the timely accumulation out of arsenal inventory documents, think product cost or cost of sales, profits month estimate.
five, the preparation of the daily business of the same enterprise certificate content
relatively fixed, so the preparation of the content changed mini evidence, as long as a fixed accounting model evidence can be compiled one by one. enterprise class business vouchers usually the following categories:
(a) the monthly payment certificate
declare early business success, you can print the payment receipt to the bank can not print the payment receipt in the bank to the tax authorities should be printed. get a certificate promptly after the accounting and tax provision write-down last month, month, or credited instantly to the costs (such as stamp duty and other taxes do not need to pre-provision, directly recorded in the time of gain costs).
( b) the business of the month invoice processing
to fill open classification accounted for and obtain an invoice, the invoice, respectively, by the nature of stock, cash, bank deposits, current accounts payable subject to tax and cost accounting. will be accounted for at last the invoices , VAT and output VAT view a breakdown of the absolute 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 of time, the hands of time to gather the cost of staff documentation, would be classified loss. seriously see whether the legal costs of the documents, without the cost of legitimate testimonials can not get the tax authorities acknowledged. peacetime costs should also be well accounted for the amount of control,Supra Shoes UK, alike to the hospitality, advertising fees, provided there is the cost of the deductible restrict of subjects, should be the amount of time checking occurs on more than offset the cost of the standard should dwindle the recorded amount.
(d) costing and accounting dispose
of pregnant enterprises, should be prepared to pass the provisions of the internal documents, the company will place all internal documents relative to the production of timely and forcible delivery to the financial hands, costing, to ensure the accurate cost. timely preparation of the manufacturing costs of collection, distribution of certificates; production cost collection, distribution of certificates; product storage and cost of sales carried along the certificate credentials.
(e) make provision for expenses and amortization
make provision for a firm monthly service took place, such as fixed assets, depreciation, amortization of intangible assets, water and electricity provision, wages and the wage bottom provision of welfare provision, education funds, union funds, etc. not to advert do not leak any more; there is absence for costs such as amortization of start-up costs, differences in cost of matters cost of the monthly amortization, amortization of allocated certificates in a timely manner.
(f) loss imputation class subjects, carried all the documents
profit this year accounted for imputation after the month of acquisitions and losses should be carefully place the amount of class subjects, to classify them into the work of the previous declarations
elementary tax returns prepared for, because the company only carried out tax returns, the tax authorities to impose tax on enterprises, when the orthodox record business financial statements only report the situation, is not the foundation for the tax authorities of tax, corporate taxes should be filled in accordance with the different reporting and filing tax returns corresponding.
enterprises should be decisive according to the nature of their business tax tax, regional tax authorities in agreement with methods of reporting requirements in due time to affirm. After the success of tax returns in time to print tax payment vouchers, tax payment receipts got one month after the end of the accounting work
accounting staff will be thought to the altitude ten sites
Ministry of Finance http://www.mof. gov.cn
Chinese State Administration of Taxation http://www.chinatax.gov.cn/
Accounting China accounting Wang Xiao http://www.chinaacc.com
net http://www. kj2000.com /
Chinese Accounting Network http://www.e521.com
bookkeepers http://www.kuaijiren.com/
Chinese accounting network http://www.canet.com. cn / info /
accounting network http://www.kj2100.com
Xinhua China Association of Certified Public Accountants registered financial advisor network http://www.cicpa.org.cn/
http://www. cwgw.com /

accounting personnel often go to Web site
test web http://www.ck100.com
financial accounting qualification evaluation of the National Network http://www.kjzgks.com/index. htm
China Finance Online reported http://www.cfen.com.cn/zjindex.htm
http://www.accgo.com
China Eastern Accountants Accounting Network http://www.lxcj .com / ccpan /
http://cpa.esnai.com
World Vision China Accounting Manager CFO http://cfo.icxo.com
China Tax Net http://www.ctax. org.cn /
tax accounting net http://www.cs114.org
China China China Tax Information Network http://www.chinesetax.net/
Tax Information Network http://www. taxguide.net.cn
Chinese tax web http://www.ctaxnews.com.cn/
ACCOUNTING http://kjzy.diy.myrice.com
accounting paper web http:// www.kjlww.com
http://ckfz.cfeph.cn/
China Financial and Economic Publishing House of Chinese Finance and Accounting Service Network http://www.facc.com.cn/index.asp

Accounting Forum
CPA Night Forum http://www.cpanight.com/bbs/index.php
China Forum http://www.ccpan.com/bbs/index.php
CPA Accountants Club http://www.cpaclub.net/bbs/
online forum http://www.54kj.com/bbs/index.asp
CPA Accounting sky http://www.xucpa.net/bbs / concordance.asp

accounting and auditing class web link http://202.199.160.3/jjwanlian/kuaijiwanglian.htm
accounting web link http://www.jnsx.net/ziyuan/kjzy-1 . htm
accounting exam site Daquan http://www.zcol.net/htm/zcks/accountant