China tianjin incarnate son trade co ltd

Trading company accounting work process

A, roughly the link:

1, according to summary table of proof of charge to the original documents or the original filling in proof of charge to an account.

2, according to the receipts and proof of charge to an account to register cash journal and bank deposit journal.

3, according to proof of charge to an account registration of subsidiary ledger.

4, according to the summary, prepare the course summary table of proof of charge to an account

5, according to the course summary table register general ledger.

6, the final, according to the general ledger and subsidiary ledger preparing a balance sheet and income statement.

If the enterprise scale small, small volume, can not set up the subsidiary ledger, weaves are directly related to the business registration of general ledger.The actual accounting practice requirement accounting personnel every business transaction is happening to register into the subsidiary ledger.And the amount in the general ledger is the amount of the course summary table directly copy the past.Enterprises may, according to business every five days, ten days, fifteen days, or a month to compile a course summary table.If the business is considerable.Can also be a day.

Second, the specific content:

1, each month have to do the first thing to do is according to the original documents to register proof of charge to an account (do proof of charge to an account must have financial (manager) what are you doing after signing authority of signature), then the end of the month or regular establishment registration of general ledger of course summary table (late registration is because to pass the course summary table the trial balance, ensure that records of account not wrong), register according to proof of charge to an account every occurrence of business a subsidiary ledger.

Late 2, note also extract depreciation, amortization of prepaid expenses, etc., if it is a new enterprise organization expenses at all costs into their first month.Depreciation of the entry is borrow loans accumulated depreciation management fees or manufacturing cost, the depreciation is according to the original value of fixed assets, net worth and use fixed number of year.End of the month to extract taxes and add, actual it is land tax.Is to extract taxes and add with city building duty and educational expenses to add, such as a tax.

After 3, compiled the course summary table, two entries.The first entry: will the profit and loss subjects into profits this year, for the total amount borrowed advocate business wu income (return on investment, other business income, etc.) borrow profits this year.The second entry: borrow this year profit main business loan cost (advocate business wu taxes and add, and other business costs, etc.).Turn into a loss if the difference in debit after do not need to pay income tax, and shows if the lender profit to pay income tax, the calculation method of income tax = credit balance * income tax rate, please keep this tag account vouchers, borrow income tax credit should hand in taxes - payable income tax, borrow this year profit loan income tax (income tax and profit, but not loss must not pay income tax, basically be to see after the adjustment the taxable income amount is positive, and if it is positive to calculate income tax, but also pay attention to the income tax accounting method, the taxes payable method is adopted, the tax subject and the amount of tax payable subjects are equal, the tax payment influence method, the timing differences in income tax subject and the amount of tax payable account is not equal to).

4, according to the general ledger of assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (such as notes payable, and shall attach payment) owner's equity (information of paid-in capital reserve, undistributed profits, surplus reserves) the balance of subjects (refers to the general ledger account on the last day of the amount of the above registration) preparing a balance sheet, according to the general ledger or the profits and losses of the course summary table class subjects (such as management fees, advocate business wu cost, investment income, the main business additional, etc.) the amount of (amount refers to the amount incurred this month) preparation of the income statement.

(on main business income and tax payable, should according to each month is to determine the amount of tax GuoShuiSuo copy. Because the tax-controlled opportunity to print a copy of the form will have specific number above)

5, the rest is binding vouchers, write notes, analysis table and so on

6, pay attention to the problem:

More than a, in addition to the preparation of proof of charge to an account and registered subsidiary ledger, all carried out at the end of the month.

B, at the end of cash, bank accounts, dun card must be consistent, the real match.Each month according to the bank reconciliation drab bank account reconciliation, pay attention to the analysis of the money.Early tax pay attention to the time, don't overdue tax.In addition, during the month of invoice for the month.Analysis of aging and amount per month, including: accounts receivable and payable and other accounts receivable.

Three, report problems:


1, value-added tax, enterprise income tax in the national newspaper (after January 1, 2002 registered companies in national tax; the individual income tax and other tax in the local newspaper

2, at the end of certification (income tax);Early copy duty (output tax)

3, to 100% of base salary, welfare funds of 14%, 2% union funds, staff education, 2.5% (tax law: to establish a trade union organization of enterprises, institutions, social groups, according to 2% of the total wages of all employees to the trade union funds allocated by pay, by trade union organizations of the trade union funds allocated special payment receipt in pre-tax deduction. Everyone is issued by the trade union funds allocated special payment receipt, the extraction of worker union funds shall not be deducted before the enterprise income tax).

4, three insurances: housing accumulation fund, endowment insurance, medical insurance, unemployment insurance benefits

5, circulation enterprises freight, handling charge, reasonable depletion, inspection fees are included in operating expenses, industrial enterprises included in the cost

6, unit without trade union organization, can't make trade union funds, not to mention the depreciation after adjustment.One can only quarterly income tax, does not need the depreciation on a monthly basis.

7, cash generally extracted from "basic deposit account", general provisions can't extract cash settlement account, if there are special circumstances may (clock).

8, travel expense scope: transportation, accommodation, food subsidies, post and telecommunications, free luggage, miscellaneous fees

9, cashier journal for 25 years

Several useful entry:

1, cash long

Borrow: cash

Credit: pending property damage of overflow

Borrow: pending property loss

Credit: the non-operating income (note: unable to find out the reason)

2, cash short

Borrow: pending property loss

Cash loans:

Borrow: other receivables, cash accounts receivable (personal)

- accounts receivable insurance compensation

Management fees - cash shortage (note: unable to find out the reason)

Credit: pending property damage of overflow

3, the extraction of welfare funds

Borrow: the cost of production

Operating expenses

Management fees

Borrow: deal with welfare funds

4, make union funds

Borrow: management expenses, trade union funds

Borrow: other payables, union funds

5, make employee education funds

Borrow: management fees, staff education

Borrow: other payables - worker education

6, payment of wages

A, bank account and cash receiving

2, responsible for checks, drafts, invoices, receipts management.

Foreign trade accounting work content

Foreign trade accounting daily work and the matters needing attention (general taxpayer) foreign trade company

1, the beginning of "copy" tax (tax-controlled IC card to be inserted)

In 2, 7 "withholding individual income tax system" (if) using this system to the individual income tax returns

3, 15 (now) in the "declaration of value added tax system to do VAT tax return (to declare quarterly income tax declaration with them)

4, exports, have the advance payment to in "the state administration of foreign exchange online services platform" do advance payment registration;Exports, available such as customs declaration (declaration form on the date of export), after to do cancellation registration of registered advance payment and withdrawals

5 sheet, cancel after verification without the need to do in the "electronic port - export proceeds" application, then go to receives paper (need to pick up with data: led single application, unit of introduction and a recent export contract, the id of the person in charge)

6, from safe claim after verification sheet in the "electronic port - export proceeds" do the record

7, electronic port enterprise in the documents in time after you can find it on the declaration form in the "electronic port - export tax rebates, electronic port - export proceeds" in respectively do/p (pay (submitted) customs declaration sheet, cancel after verification)

8, if you have agency business, asking after determining exports, small-scale taxpayers do not neat declaration documents, the paper declaration form back after foreign trade companies can handle the "export agent certificate", agent certificate from the irs tax refund after the back, small-scale taxpayers can do documents for filing

9, the export business, the paper declaration form back after tax can do (foreign trade enterprises to do a document for declaration)

After 10, all loan recovery in the "export proceeds to submit for approval system online" do cancel after verification work, "export proceeds to submit for approval online system" to be updated after each login or click reproduced percentage from, please keep this tag data exchange "-" the data extraction "...

After 11, determine the cargo export, ask the salesman and liabilities for customs personnel to accurately determine the date of export, the port of destination and so on those who can't advance the time to learn about the information, and timely issue export invoices, export invoice on the date of make out an invoice is playing on the customs declaration of export date (or date than export can also be a little earlier).

12, software update note: each month before do return will focus on "China's export tax rebate network about whether to have the latest information.Attention: "foreign trade enterprises to export tax refund declaration system" whether to have the latest version, "foreign trade enterprise tax rate library" whether there is update, etc.Need to check the rebates to exit in China

13, export of special invoices for value-added tax shall be to copy, to the profit reserved copy, after the certification of original export refund to the tax rebate department.

After 14, exports will issue export invoices, export invoice stamp the position of the official seal;First issue export invoice note when printing set up good stylus printer, lest cause.

15, note that the export invoice at hand as long as finished, go to the revenue, so as not to delay the business invoice issued after;If a local irs has control of the invoice for phenomenon, should control in revenue in more than a month to find a way to get ahead of time, such as the remaining two or three pieces, can be scrapped a few pieces, and then get a caries in time

16, note: sitting in front of a computer to check the electronic port every day in the morning, see if there is a customs declaration, check and correct if there is a customs declaration information, click on the submit the customs declaration, and then make the verification (or check first pay after verification sheet to submit the customs declaration).Next, want to see whether there is can cancel after verification of information in the online verification system.Because timely submit timely cancel after verification in time can shorten the time of the refund.

"Export proceeds" system under 17, electronic port expire if the grey is operator permissions, this time of the solution