Accounting Skills: Good Use Of Documents

< p > 1. The best use of the receipt is < /p >.

< p > when we purchase materials or goods with suppliers (suppliers are selling materials or commodities to our manufacturers), the supplier will give us two joint VAT invoices, one is the invoice couplet, the other is the deduction couplet, and the invoice couplet is the bookkeeping of accounting.

Deduction couplet is the invoice used by our accountants to declare tax.

Every month must declare tax, and when filing tax returns, it is necessary to first submit the deduction to the IRS. After the certification is passed, the "certification conformity" chapter and the certification time should be set up on the deduction link.

At this time, the amount of tax deducted from the joint venture can be deducted as the input tax of that month before tax returns can be made.

In addition to these, there must be a receipt. The receipt is proof that the material has been checked and accepted. If there is no receipt, the certificate will not be checked and accepted.

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< p > Tax Law < /p >

< p > 1, when an industrial production enterprise purchases goods, it must declare the deduction of the input tax after the goods have been inspected, and fails to arrive at the enterprise or has not yet checked and accepted the warehouses.

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< p > 2, the purchase of goods by commercial enterprises must be made after the inspection and payment of goods purchased, and the tax can be declared and deducted. If the payment has not been paid or the bill has not been opened, it can not be used as a deduction for the current tax; < /p >

< p > these two types of enterprises stipulate that materials or commodities must be checked and accepted. That is to say, if there is no receipt for inspection and warehousing, the amount of input tax purchased in that month can not be deducted in the same month, that is to say, it is not possible to declare tax. In this case, our input tax is reduced. According to the formula of VAT = output tax and input tax, if the output tax of that month is unchanged, the input tax will be reduced, which means that the VAT payable on that month will increase.

Therefore, we must keep in mind that when we input the tax, we must attach a receipt. Do not forget or miss the receipt.

If so, the problem will be great.

When the Inland Revenue Department is checking accounts, if it is found that the invoices are not attached to the invoices, even if they have been declared tax or even declared successfully, they will be pferred to the value-added tax.

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< p > Second, the clever use of the requisition sheet < /p >

< p > workshop to produce products, if there is no material, then the workshop has no material to do, to let the workshop have material to do, we must go to the material warehouse, and the material requisition is to prove to the material warehouse material certificate.

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.

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< p > Third, the best way to enter the warehouse is < /p >.

< p > when the workshop finished all semi finished products and finished products, they should be sent to the finished goods warehouse, and the warehousing process must be attached to the 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.

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< p > Fourth, the best use of outgoing library < /p >

< p > when our enterprises sell products or commodities to customers, we must open the warehouse list when we want to pick up the goods in the finished warehouse, so that we can bring the products out of the warehouse and supervise the warehouse.

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< p > the warehouse receipt is the accounting certificate of the finished warehouse.

When we sell products or goods to customers, if we do not deliver goods, they will not use the warehouse receipt, the same reason, if there is no warehouse receipt, it will prove that no delivery.

When we have sales and do not open the bill, we should put the business into the accounts 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.

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< p > fifth, let's take a look at who will open the four /p documents.

< p > 1, the opener for the receipt should be opened by the warehouse keeper.

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

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< p > 3, the opener of the outgoing library should also be the workshop supervisor.

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< p > 4, the opener of the outgoing library should be opened by the salesmen.

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< p > sixth, where should these four forms be included in accounting? < /p >

< p > 1, when the enterprises purchase 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.

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< p > 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.

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< p > 3, when the workshop completes the product, it should be put into storage, and must be opened into storage. The accounting should make the cost of the product -- the product cost calculation table. At this time, the warehouse receipt must be attached to the product cost sheet.

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< p > 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 to 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.

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< p > seventh, fourth kinds of single time sequence < /p >

< p > we explain this problem from a newly established enterprise. If we want to buy materials first, we must have the receipt and materials before the workshop can get the materials to be produced.

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< p > second is the material requisition sheet, the time of the material requisition can not be in front of the receipt, only at the back.

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

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< p > 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 finished, 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.

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< p > fourth is the outgoing list. After the product is put into storage, it will be sold out. If there is no store, the goods will be exported.

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.

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< p > 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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