accounting newcomer, 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 newly established The company's accounting staff to consider what the first thing?
A: The first entity to consider establish and cultivate manifold financial rules and regulations; and then, to consider the option of new accounting system, accounting methods and the value of taxes; Finally, prepare accounts began.
2, the fashionable company's first accounting documents to do what?
A: A business establishment is surely 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 enumeration; 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 metropolis upkeep and construction tax Most districts have begun to place added schooling provision; third, calculation and payment of other taxes the regular month, companies only need to consider the provision of value added tax and land tax calculation tax,
Kids' Supra Skytop Shoes, but the individual months, such as quarterly, year-end closure shall reckon and pay income tax; under requirements of tax authorities to pay stamp duty on a quarterly or half a year, 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 bring an end to ... the documents:
1, business copyright (and deputy) the
2, organization code certificate (and deputy) the
3, tax, tariff registration certificate (and agent) the
4, stamp, Seal of financial, legal personal seal of the one
5, chief verification report (business to linger cheap)
6, the articles of league of a
(b) Limited costs
1, cost 30 yuan nuclear Name
2,
Cheap Supra Shoes, verification spend 1,000 yuan (This is 50 million, the verification to the enrolled capital dictate)
3, business registration fees 0.08% (by registered capital of 0.08% charged)
4, code license fee of 108 yuan
5, State & Local Tax 100
6, engraving 600 (between entire zones)
(c) Co.,
Supras, Ltd. for Procedure:
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 engraving company; (PSB accepted company)
5. Inspection Agency for the technical quality of the local organization code certificate;
6. local local tax for tax registration;
7. the local State Tax Board 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 obtain the organization code certificate, tax registration formalities immediately. Hall of tax registration to work for tax registration skylight. Partnership, if no sales practices, yet to provide services (excluding repairs, and replacement manufacture), 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 too extra. Small-scale enterprises, the business volume is also small, and some businesses,
Supra Skylow Shoes, an actuary tin handle with all economic activities are not essential when setting books set in numerous accounts, a malfunction of all one can be synthesized, 2 on it.
Second, based aboard business treatment needs. Establishment of business management paperbacks to encounter the needs because management accounting message serviceable, so when you build accounts to meet the management needs of the prelude, to shirk duplication based list, account.
third, according to accounting processes. The volume of business enterprises of another sizes, using differ 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?
Answer: the accounting process is done the certificate from the beginning to the preparation of financial statements in the process, also phoned accounting cycle. Simply put, it is done under the original certificate accounting vouchers, accounting documents according to a breakdown in idea, and then aggregated, and then record the general ledger summary, the ultimate 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 area several issues to be addressed?
A: The funding should not bear civil responsibility within the scope.
9, which taxes to the local tax return? What are the taxes to the tax return? What is the procedure? What are the requirements in due time?
10, what taxes to the local tax return? What are the taxes to the tax return? What is the procedure? What are the requirements in season?
A: 1, taxes are paid in the tax value added tax, consumption tax, vehicle buy 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 anniversary sales approach 180 million yuan, product enterprises with daily turnover of 100 million to alternate to the general taxpayers, the recess are small-scale taxpayers. Taxpayer for the production of user tax and sales of tobacco, liquor, motorcars, 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 diplomatic enterprises , directly beneath the chief 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, lease paid in taxes are: sales tax, corporate earnings tax (excluding tax paid in chapter), resource tax, personal proceeds tax (excluding interest on deposits outdoor the personal income tax paid in rent to pay) of land value-added tax, seal responsibility, urban construction tax, traffic 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; conveyance and container method tax, urban land use tax, property tax each year 3,9 months). 3, the characteristic business should also see to purchase some relevant books.
Some of the latter part of
reply (personal view)
(b), to set up and behind a company engaged in fiscal business processes must be dealt with vocational issues
1, a cashier job nominees in handover 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, including: 1, check out the number of sheets and check number. 2, the amount of cash and face value. 3, the number of canvases 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 anyhow prone of the business inclined 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 for 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,
Supra Trainers, listed on the transfer list, indicating the extent of processed, the relevant certificate information.
4. Account other relative issues, such as relevant work adjoin divisions (including interior and outer) contacts the contact, the process of the accounting methods and so on. These factors relying on your specific circumstances, to be made clear the contents of your work shall prevail.
print transfer list in triplicate. Transfer list in agreement with the conversion, the transfer is correct, by the transfer of people, taking over the human 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) heven now to fill the economic and business preferred accounting documents, shall be filled in is completed.
(b) the accounts have at present 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, accounting statements, stamps, cash, securities, checkbooks, invoices, documents, accounting information and other items; the implementation of Computer Accounting of the unit, the transfer of personnel busy in this go should also be set out in the transfer of inventory accounting software and password, the accounting software file disk and related information, in kind and so on.
accounting personnel to deal the transfer procedures must be supervised by somebody 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 retard and approve replacements.
cash, securities must be consistent with the accounting records, inconsistent, the transfer must find out the deadline.
accounting documents, accounting books, accounting statements and other accounting information must be intact. If the deficit, we have to find out the reasons denoted in the transfer of catalogue from the transfer of staff.
bank account balance and bank statements to check, if it were not for, the bank account balance should be the preparation of reconciliations adjust the line, a great many attribute, materials and details of demands and debts with the common ledger account balances to check the account balance in line; When necessary, the balance of individual accounts to be promiscuous, persistent with the physical check, or with the interchange unit, personal check clear.
transfer of personnel supervised instruments, seals, and other in-kind, must transfer clear; the transfer of personnel to work in computerized accounting, electronic data relative to the transfer under the state practice.
generally should be filled in the transfer of inventory in triplicate, the transfer of each gathering holds one, the package copy. The transfer of replacement personnel shall continue to use the accounting books and shall not be a detach new account in order to maintain the continuity of accounting records.
3, which the incipient documents can be accounted for, which the elemental certificate can not be accounted for?
A: Truth namely indeed proficient to cater testimony of disbursement has really occurred on the fitting testimonials; official method in line with citizen tax regulations, additional regulations inconsistent with the provisions of tax laws to tax laws and regulations shall dominate.
4, foreman part of their income are not recorded, in order to achieve the purpose of paying taxes less how to do?
A: For enterprises, whether you ambition a reasonable tax avoidance, then, besides for tax law among the range of preferential policies should also be noted that the preferential terms of these documents. If the co-optation of the preferential policies, it is feasible to achieve a reasonable tax avoidance purposes.
5, four varieties of fixed assets, depreciation methods can be used?
A: The double declining balance depreciation method and the absolute number of years of depreciation method depreciation method are considered. Depreciation methods used either reasons, effectively on account of firm 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.
depreciable life of fixed assets and depreciation method is accustomed, the general shall not be changed. Need to change, the enterprise applying, and the year before the change approved by the competent financial authority.
6, consumables three amortization methods can be accustom? First, the amortization method
A question:
Here,
amortization accounting actions, emulated by questions:
value consumables amortization of the value of consumption merchandise. Once anew, consumables control
:
in the surface no longer reflected the consumables have been put into use, and accordingly consumable life period has at present relinquished the consumables used to fashion the off-balance assets, it will increase the use of The consumables management laborious. At the same time, The
finally amortization method When 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 substantial value has been underneath its original donation cost of 50%), this time will guide to less Total costs and expenses, resulting in the This is apparently inconsistent with the conviction of prudence requirements. Perhaps this is what the new
7, amortization of intangible assets how to appliance in practical work? What is the shock 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 statement. Such as the anticipated 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 retinue principles:
(a) the contract benefit period but the law does not stipulate the effective period, the share of off 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 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 exceed the benefit period and the effective period is shorter.
If the contract does no stipulate the beneficial period, the statute does not stipulate the telling duration, the amortization time should no exceed 10 years. Amortization of intangible value
:
by: Management fares - amortization of intangible assets
credit: Intangible
8, corporate income tax adjustments in the quarter tone,
Supra Vaider Shoes, or in the year-end correction ?
A: Year is not adjusted.
Novice in accounting, how apt do account
a time
Linear Mode
