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Reprinted from alumni of the user at 12:49 on April 26, 2010 Reading (loading. ..) Comments (0) Category: Personal Diary
- Accounting novice, how to do accounts
(a), to the newly established company engaged in financial work in the first month must be able to deal with the 10 professional issues
1, ; to the new company accounting staff the first thing to consider is what?
A: The first thing to consider establish and improve various financial rules and regulations; and then, to consider the adoption of new accounting system, accounting methods and the amount of taxes; Finally, prepare accounts started.
2, the new company's first accounting documents to do what?
A: A business establishment is certainly the first vouchers: By: silver deposit deposit / fixed assets / inventory / intangible assets / other loans: paid-in capital.
3, the first month for the account of a small tax that must be addressed?
A: First, the VAT tax calculation;
Second, the 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 city maintenance and construction tax in most regions have begun to place additional education provision;
Third, calculation and payment of other taxes the normal month, companies only need to consider the provision of value added tax and land tax calculation tax, but the individual months, such as quarterly, year-end closure shall calculate and pay income tax; requirements under the tax authority quarterly or half-yearly payment of stamp duty, property tax, land use tax
4, organization code certificate, tax, land tax registration certificate should be where to apply? What is the procedure for?
A: (I) Ltd. shall go through the document:
1, business license (and vice) this
2, organization code certificate (and vice) this
3, tax, land tax registration certificate (and vice) this
4, seal, Seal of financial, legal personal seal of the one
5,
nike dunks, capital verification report (business to stay low)
6, the articles of association of a
(b) Limited costs
1, cost 30 yuan nuclear Name
2, verification cost 1,000 yuan (50 million of this was under the charge registered capital verification)
3, business registration fees 0.08% (0.08% of the registered capital charges)
4, code license fee 108 yuan
5, State & Local Tax 100
6, carved Chapter 600 (the region between)
(c) Limited Procedures:
1. the local Administration for Industry and the name of pre-approved application;
2. Bank deposit money to open a temporary account verification verification;
3. the local Administration for Industry and for the business license;
4. engraving company engraving; (PSB approved enterprise)
5. Inspection Agency for the technical quality of the local organization code certificate;
6. local local tax for tax registration;
7. the local State Administration of Taxation for tax registration;
8. Bank for the establishment of basic account;
5, if the company involves only rent tax, the tax should not apply for tax registration?
A: According to the \Practical work, in order to start operating as early as possible to obtain an invoice, should get the organization code certificate, tax registration formalities immediately. Hall of tax registration to work for tax registration window. Partnership, if no sales practices, but to provide services (excluding repairs, and replacement industry), do not need to apply for tax registration.
6, when the general need to prepare accounts which of the accounts?
A: First, to adapt with the business. Firm size and business volume is directly proportional to the large-scale enterprises, business volume, complex division of labor, accounting books, the number of copies needed is also more. Small-scale enterprises, the business volume is also small, and some businesses, an accountant can deal with all economic activities are not necessary when setting books set in many accounts, a breakdown of all one can be synthesized, two on it.
Second, based on business management needs. Establishment of business management books to meet the needs for management accounting information useful, so when you establish accounts to meet the management needs as a precondition, to avoid duplication based accounts, accounting.
third, according to accounting processes. The volume of business enterprises of different sizes, using different accounting treatment procedures. Once selected the accounting business process, it chose the books of the set, if the enterprise is the accounting documents used in processing accounts, general ledger business when necessary registration procedures in accordance vouchers, you need to prepare an order general ledger when the registration.
7, the monthly accounting process?
A: The accounting process is done the certificate from the beginning to the preparation of financial statements in the process, also called the accounting cycle. Simply put, it is done under the original certificate accounting vouchers, accounting documents according to a breakdown in mind, and then aggregated, and then record the general ledger summary, the final report based on the general ledger. Business to the end of the month, the next is to tax, tax.
8, with a registered capital not in place several issues to be addressed?
A: The funding should not bear civil liability in the context.
9, which taxes to the local tax return? What are the taxes to the tax return? What is the procedure? What are the requirements on time?
A: 1, taxes are paid in the tax value added tax, consumption tax, vehicle purchase tax, corporate income tax, personal income tax. 1-10 days per month to the local competent tax authority for taxes paid (including: 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 enterprises with annual sales reach 180 million yuan, production enterprises with annual turnover of RMB 100 million to switch to the general taxpayers, the rest are small-scale taxpayers. Taxpayer for the production of consumer tax and sales of tobacco, alcohol, cars, gold and silver jewelry and other consumer goods for the consumer unit and individual taxpayers; vehicle purchase tax paid in the purchase of vehicles; corporate income tax for the financial enterprise income tax, foreign-invested enterprises and foreign enterprises , directly under the central business and January 1, 2002 after the new enterprise income tax in the tax paid; personal income tax for individual deposits in the tax payment of individual income tax.
2, rent paid in taxes are: sales tax, corporate income tax (excluding tax paid in part), resource tax, personal income tax (excluding interest on deposits outside the personal income tax paid in rent to pay) of land value-added tax, stamp duty, urban construction tax, vehicle use tax, property tax, urban land use tax. 1-10 days per month rent to the local competent authority for payment of tax (of which: income tax is 1-15 days; land value increment tax, personal income tax for the 1-7 days; vehicle and vessel usage tax, urban land use tax, property tax each year 3,9 months).
3, specific business should also look to buy some relevant books.
(b), to set up and after a course of business, the company engaged in financial work must be dealt with professional issues
1, apply for a cashier job in the transition process should pay attention to several issues.
A: Cashier transfer, generally be supervised by the accounting charge, the former cashier hands must be accounted for not billing the registration documents. and then fill out in triplicate in the transfer list include: 1, check out the number of sheets and check number. 2, the amount of cash and face value. 3, the number of sheets and the invoice number. 4, the books name and number of copies. 5, seals and other types of items. After verification of the transfer of both parties, intersection, then supervised by both parties and signed and sealed by three parties, all to keep a transfer list for future reference.
2, candidate of the accounting positions in the transition process should pay attention to several issues.
;
1. Not yet disposed of the business disposed of. Transition period will generally be placed at the end, that is, before the end of documents, books, reports and other preparation of the registration is completed.
2.. Finishing the custody of various accounting information (such as vouchers, books, reports, etc.) and various 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, indicating the extent of processed, the relevant certificate information.
4. Account other related issues, such as relevant work contact departments (including internal and external) contacts the contact,
high nike dunk, the process of the accounting methods and so on. These elements depending on your specific circumstances, to be made clear the contents of your work shall prevail.
print transfer list in triplicate. Transfer list in accordance with the transition, the transfer is correct, by the transfer of people, taking over the people who pay their own supervisor signature, armed with a transfer list.
accounting personnel for the transfer procedures, they must make the transfer in time for
(a) has yet to fill the economic and business accepted accounting documents, shall be filled system is completed.
(b) the accounts have not yet registered, registration shall be completed and the balance in the final after a seal affixed Attn.
(c) the order should be transferred to the information on the unfinished business of the written material to write.
(d) the preparation of the transfer of inventory, should be transferred out of accounting documents, accounting books,
dunk sb shoes sale, accounting statements, stamps, cash, securities, checkbooks, invoices, documents,
nike dunk high mens, accounting data and other articles; implementation of computerized accounting units, the transfer of personnel engaged in this work should also be set out in the transfer of inventory accounting software and password, the accounting software data disk and related information, in kind and so on.
accounting personnel for the transfer procedures must be supervised by someone responsible. When the transfer of staff in the process of the transfer, according to the gradual transfer of the transfer of inventory, item by item check to check and accept replacements.
cash, securities must be consistent with the accounting records,
cheap dunk sb, inconsistent, the transfer must find out the deadline.
accounting documents, accounting books, accounting statements and other accounting information must be intact. If the shortage, we must find out the reasons indicated in the transfer of inventory from the transfer of staff.
bank account balance and bank statements to check, if not, the bank account balance should be the preparation of reconciliations adjust the line, goods or other assets and debts to the detail account balance check the account balance with the general ledger in line; necessary, to spot check the balance of individual accounts, consistent with the physical check, or with the exchange unit, personal check clear.
administered the transfer of staff notes, stamps and other in-kind, must transfer clear; the transfer of personnel to work in computerized accounting, electronic data relating to the transfer under the state practice .
generally should fill in the transfer of inventory in triplicate, the transfer of each party holds one, the archive copy. The transfer of replacement personnel shall continue to use the accounting books and shall not be a separate new account in order to maintain the continuity of accounting records.
3, which the original documents can be accounted for, which the original certificate can not be accounted for?
A: \Truth is indeed able to provide proof of expenditure has actually happened on the appropriate credentials; lawful means in line with national tax regulations, the provisions of other regulations inconsistent with the provisions of tax laws to tax laws and regulations shall prevail.
4, boss part of their income are not recorded, in order to achieve the purpose of paying taxes less how to do?
A: For enterprises, if you want a reasonable tax avoidance, then, except for tax law within the scope of preferential policies should also be noted that the preferential terms of these documents. If the election of the preferential policies, it is possible to achieve a reasonable tax avoidance purposes.
5, four kinds of fixed assets, depreciation methods can be used?
A: The double declining balance depreciation method and the total number of years of depreciation method depreciation method are considered. Depreciation methods used both reasons, mainly on account of fixed assets in use, on the one hand it's efficiency or profitability declining, the cost of repairing the other hand, it should increase every year. Depreciation of fixed assets in order to balance the life of royalty for each year, fixed assets depreciation referred to in the early post mentioned should be greater than depreciation.
depreciation period of fixed assets and depreciation method is confirmed, the general shall not be changed. Need to change, the enterprise application, and the year before the change approved by the competent financial authority.
6, consumables three amortization methods can be used?
A: First is the amortization methods:
\times amortization method. \Here,
nike dunk, \
amortization accounting followed by the operational problems:
\consumables, \historical cost and consumption of goods have been amortized by the value of the amount of consumables.
control problem again is the consumables:
in the \their full value through the cost, fees, book no longer reflects the consumables have been put into use, and therefore consumable life period has not yet abandoned the consumables used to form the off-balance assets, it will increase the use of consumables in the management of difficult. At the same time, \The \
finally \It does not need as \consumables in use and end of life of the amortization to 50% of its value on the line. In addition, \
However, in the latter half of consumable life, \Because, in the latter half of consumable life, its real value is less than its book value (ie: the actual value has been below its original acquisition cost of 50%), this time will lead to less Total costs and expenses, resulting in the \This is clearly inconsistent with the principle of prudence requirements. Perhaps this is what the new \
7, amortization of intangible assets how to implement in practical work? What is the impact on accounting?
A: According to the provisions of Accounting Standards:
intangible assets from the month shall be made within the expected useful life in equal installments charged to the income profit or loss. Such as the expected useful life exceeds the relevant period specified in the contract or benefit from the effective period stipulated by law, the amortization of intangible assets identified by the following principles:
(a) the benefit period but the contract law does not stipulate the effective period, the amortization period should not exceed the benefits stipulated in the contract period;
(b) the provisions of the contract benefit period but the law does not stipulate the effective period, the amortization period should not Over the effective period stipulated by law;
(c) the contract stipulates the beneficial period, the law also stipulates the effective period, the amortization period should not exceed the benefit period and the effective period is shorter.
benefit if the contract is not stipulated period, the law does not stipulate the effective period, the amortization period should not exceed 10 years. Amortization of intangible value
:
by: management costs - - Amortization of intangible assets
credit: Intangible assets
8, corporate income tax adjustments in the quarter tone or tune in at the end?
A: Year is not adjusted.
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