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    How To Use Four Kinds Of Documents Skillfully

    2010/12/15 14:24:00 43

    Financial Accounting

     

    Speaking of receiving lists, requisitions, warehouses and outgoing books, we will not.

    strange

    。

    Some people

    perhaps

    It will be said that these four kinds of single see every day, what are the magic laws?

    Please do not belittle these four kinds of small bills. Their functions are great. Now let me introduce their usage to you.


    The clever use of the requisition list


    If the workshop wants to produce products, if there is no material, then there is no material to do in the workshop.

    Material Science

    To do so, we must go to the material warehouse, and the requisition list is a proof to the material warehouse.

    If there is no material in the workshop, it will not be able to produce the product.

    It is impossible to calculate the cost. If the workshop does not have a product and can make the cost, it is absolutely false. That is impossible. It will affect the whole accounting procedure.

    This is a chain and an indispensable step in accounting.


    Magical effects of warehousing orders


    When all semi-finished products and finished products are made into finished products in the workshop, they are sent to the finished goods warehouse.

    A warehouse receipt is a proof that the product is in storage.

    If there is no warehouse receipt, it is proved that the product is not in storage, and there is no product in storage. It can only prove that there is no product sold in the production process, which is impossible, and no warehousing account will not have to calculate the cost.

    Without cost, the profit accounting will be affected, and the total profit will rise greatly, so the income tax to be paid will also be paid more.

    That is to say, if there is no warehouse receipt, it is necessary to pay more income tax. Therefore, the warehousing list is indispensable.


    The clever use of the export list


    When our enterprises sell products or commodities to customers, we have to open the warehouse list to get the goods in the finished warehouse. Only in this way can we bring out the products from the warehouse and supervise the warehouse.

    The warehouse receipt is used to calculate the voucher of the finished warehouse.

    If we sell products or goods to customers, if we do not deliver them, we will not use them. In the same way, if there is no outgoing library, it will prove that there is no deliveries.

    When we have sales and do not open the warehouse list, we must put this business in advance account receivable.

    If there has been no issue, the business will be limited by time. Over three months, it will be regarded as the income of the enterprise, and the 25% income tax must be paid.

    After more than three months, the business must be identified as income tax on sales revenue.

    Therefore, if there is no library statement, it is proved that there is no outgoing library, and the income should be paid in excess of three months.

    When we are out of the warehouse list within three months, we should not pay more income tax.


    Four kinds of documents.


    1, the opening of the invoice should be from the warehouse keeper.


    2, the opener for the requisition list should be opened by the workshop supervisor.


    3. The opener of the warehouse receipt should also be the workshop supervisor.


    4, the opener of the warehouse receipt should be opened by the salesperson.


    Where should the four documents be attached to the accounts?


    1, when the enterprise buys materials, the materials have been checked and accepted, and the receipt of VAT invoices should be attached.

    When the material arrives first, and the invoice is not yet arrived, we need to make a provisional estimate, and we must attach a receipt.


    2, when the workshop wants to produce the product, when the material is received, we should send the financial information of the material requisition to the accounting. We should attach the requisition list when making the material charge voucher.


    3, when the workshop completes the product, it should be put into storage, to be opened into storage, and the accountant should make the cost of the product - the product cost calculation table.


    4, when the sales department sells products to customers, we must send products to customers. Our salesmen have to open the warehouse list, take one to the warehouse, pick up the goods, and finance to finance the value-added tax invoices to the customers.

    After the accounting issued the VAT invoice, the sales revenue should be calculated. At this point, the library should be put on the sales VAT invoice together to make the voucher.


    Time sequence of four kinds of documents


    We explain this problem from a newly established enterprise. We need to buy materials first, we have the receipt, and the materials can get the materials we want to produce.


    The second is the material requisition. The time of the order can not be in front of the receipt, but only at the back.

    There is no material in the material warehouse, and the workshop is not available.


    The third is the warehouse receipt. When the workshop has materials and labor, it also produces some expenses, and will make some commodities. When the goods are completed, they will be put into storage.

    That is to say, the entry order must be behind the material list, not earlier than the material requisition.


    Fourth is the warehouse receipt, the product is sold out of the Treasury, if there is no goods from the warehouse, so in the end.

    This is the time relationship between them. This relationship can not be confused. It is impossible to say that, before I first make the product, I will only pick up the product, or I will first produce the product before it can produce the products. This is impossible. It is absolutely impossible. When we do accounts, we must pay attention to the timeliness.


    If we can make good use of these four kinds of documents, we can make the accounts more smoothly, more perfect and more successful.

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