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Accounting Preparation Voucher

2011/1/5 14:28:00 66

Same

enterprise

The contents of daily business are relatively fixed, so the contents of voucher compilation vary little.

Enterprises usually have the following types of business voucher categories:

(1) duty paid documents

At the beginning of each month, the enterprise can declare after the successful declaration.

Bank

Printing tax payment vouchers should not be printed at the tax authorities.

After obtaining the voucher, enter the account in time, reduce the amount of tax collected last month, or directly enter the monthly fee (such as stamp duty, etc.), which does not need to be paid in advance, and is directly credited to the cost when obtaining.

(two) business invoice processing

The accounts will be filled out and receipts classified in the month. According to the nature of the invoice, the inventory, cash, bank deposit, current account, payable tax and expense account shall be accounted for separately.

After all the special invoices are accounted for, the total amount of the input tax and the output tax shall be checked, whether the total sum of the subsidiary ledger accounts for the same amount as the statistics of the anti-counterfeiting tax control system and the certified amount returned by the online certification, and then the amount of the tax paid in the month shall be calculated.

(three) invoice handling for expenses.

Do a good job of internal documents reimbursement system, provide reimbursement time, timely collection of staff costs.

Bill

Classify them into account.

It is not acceptable for the tax authorities to see if the cost documents are legal and the cost of obtaining the legal credentials is not acceptable.

At ordinary times, we should also control the amount of expense entry. We should check the amount of expenses in respect of the expenses subject to the deduction limit such as entertainment expenses and advertising fees, and reduce the amount of accounts payable for the expenses exceeding the deductible standard.

(four) costing and accounting processing

For production enterprises, the internal document delivery regulations should be well done, and all the production related internal documents should be delivered to the financial hands in time and cost accounting to ensure the accuracy of the cost calculation.

Compile the manufacturing cost collection, distribution voucher, production cost collection, distribution voucher, product warehousing voucher and sales cost Certificate in time.

(five) make a cost account and amortize.

Do a good job of monthly fixed business, such as depreciation of fixed assets, intangible assets amortization, water and electricity charges, wages and wages, education expenses, labor union funds and so on, so as to make sure that there is no mention or mention. For amortization expenses such as start-up costs, material cost differences and other monthly amortization costs, timely allocation of amortization vouchers.

(six) collect profit and loss subjects and carry forward the current profit.

When all documents are entered, they should be carefully collected for the month's profit and loss account. The classification will be pferred to the "profit" subject to see the profit realization of that month.