What Are The Key Points Of Accounting Every Month?

1、 General links:

1. Fill in the bookkeeping voucher according to the original voucher or the original voucher summary table.

2. Register cash journal and bank deposit journal according to receipt/payment bookkeeping voucher.

3. Register the sub ledger according to the bookkeeping voucher.

4. Summarize and prepare account summary according to bookkeeping vouchers

5. Register the general ledger according to the account summary.

6. At the end of the period, prepare the balance sheet and profit statement according to the general ledger and subsidiary ledger.

The following is the basic accounting work of general taxpayers of foreign-funded export enterprises. Some work items are really tedious!

1. Review the reimbursement form every day and prepare it in the financial software after reporting it to the financial manager for review Bookkeeping voucher 。

2. Authenticate the VAT invoice immediately, and pay attention to the invoice code issued on behalf. At the end of the month, the form will be printed after passing the certification, and used for pre declaration and exemption of credit and refund.

3. Input the paid transportation fee invoice or one of the "four small bills" in the InvClient2.3 deduction program, print the form and bind it for standby after review, and export the certified VAT invoice file in the print project.

4. At the beginning of the month, prepare various statements and non refundable accounting data according to the relevant data exported from the financial software. Relevant data shall be registered in the statistics of water, electricity and transportation costs in 2006.

5. Complete the daily pre declaration and declaration of TRAS key tax source data of the previous month before the 8th of each month.

6. Complete the summary declaration of the previous two months of "exemption, offset and refund" in the 6.0 system and the folder of "exemption, offset and refund" before the 8th day of each month, pay attention to the check of correspondence, and report state tax 。

7. Complete the work related to statistical statements of the Planning and Statistics Office before the 27th and 8th of the end of the month (pay attention to the monthly and quarterly statements). Complete the declaration of corporate income tax, property tax and individual income tax before the 10th day of each month (quarter).

8. Issue export commodity invoices according to the export declaration list of the Customs Declaration Department, import the data into 2006 sales after checking the accuracy at the end of the month, and make sales revenue vouchers according to the summary at the end of the month. Note: The exchange rate is subject to the official website of the State Administration of Foreign Exchange.

9. Enter the budget execution data at the beginning of the month, and then check and summarize in the currency income and expenditure statement.

10. Accrue fixed capital depreciation at the end of the month, pay attention to the fixed assets added in the previous month, and fill in the accrual cumulative depreciation voucher. Data such as amortization of other deferred assets and intangible assets, accrual of salary of current month, etc. shall be filled in the payroll, and relevant vouchers shall be prepared.

11. Enter the E-port website and submit the tax refund yellow slip.

12. Keep the receipt, and register and recheck when the cashier receives it.

13. Sort out data on time for filing management. Timely attention Tax bureau And the official export website to learn about the latest notice and software upgrade and other relevant information. {page_break}

14. Complete other tasks assigned by the superior.

　　 Small scale taxpayers:

1. It is necessary to make account and report first.

2. Then prepare an IC card with Chinese tax written on it. Insert the card reader, open the declaration software, and click Interface - Read Card. Wait a moment, the card reading is over. Fill in the report. Two statements for small-scale taxpayers, plus balance sheet and income statement. Save. If there are errors, you will be prompted. Fill it out, save it and print it in duplicate. After 4 tables are printed, they must be previewed before printing and printed after adjustment. Close the table.

3. Click the interface to write the card, wait for a few seconds, and then you will be prompted that the card writing is complete. A large part of the work has been completed.

4. Stamp the official seal, and then take the original copy of the national tax registration certificate, invoice book, IC card and official seal to the tax declaration hall for tax declaration. (If the seal is sealed, the official seal can be omitted. I usually take it with me, in case there is a place that needs to be sealed)

5. After the tax is paid, the tax personnel shall stamp on the invoice receipt book and complete the tax declaration.

　　 General taxpayer:

1. It is necessary to make account and report first.

2. If there is VAT, the input invoice should be authenticated, and then go to the invoicing system. Insert the IC card invoiced by VAT into the card reader, click Invoice Management, and copy tax. Fill in 5 forms. Write card, print, VAT statement, positive and negative statement, etc

3. Prepare the IC card with Chinese tax characters, insert the card reader, and read the card first and fill in the form, which should be five VAT cards, one main form and four attached tables, just like the small-scale procedure. Balance sheet, income statement. In addition, there are three tables for motor vehicles. Fill it out, adjust the printing paper and print it in duplicate. Write a card. Because our company sells motor vehicles, one step should be to export a report from the motor vehicle invoicing system, import it into the tax declaration system, directly generate the motor vehicle sales list, and continuously print the report

4. After finishing the work, cover the official seal and go to the tax declaration hall with the report. The procedure is the same as above. complete

　 Responsibilities of chief accountant

1. According to the national financial and accounting regulations and industry accounting regulations, and in combination with the characteristics of the company, be responsible for drafting the relevant working rules and specific provisions of the company's accounting, and organize the implementation after reporting to the leadership for approval.

2. To draw up financial plans, review, analyze and supervise the implementation of budgets and financial plans.

3. Under the leadership of the minister, accurately and timely do a good job in accounting and settlement, correctly conduct accounting, fill in and review accounting vouchers, register detailed accounts and general ledger, and account for the receipt and payment of funds and securities, the receipt and delivery, increase and decrease, and use of property, as well as the increase and decrease of asset funds and funds.

4. Correctly calculate the income, expense and cost, correctly calculate and process the financial results, and specifically be responsible for the preparation of the company's monthly and annual accounting statements, annual accounting statements, notes and profit distribution accounting.

5. Be responsible for the financial management of the company's fixed assets, correctly accrue the depreciation of fixed assets on a monthly basis, and regularly or irregularly organize the asset and capital verification.

6. Be responsible for the calculation, declaration and reconciliation of the Company's taxes, and assist relevant departments in financial audit and annual inspection.

7. Responsible for accounting supervision. According to the specified scope and standard of costs and expenses, review the legality, rationality and authenticity of the original vouchers, and review whether the approval procedures for expenses meet the company's regulations.

8. Responsible for the review and approval of the purchasing power of social groups.

9. Timely collect, compile and file accounting documents, account books, statements and other financial information.

10. Actively analyze and evaluate financial information, and provide timely and reliable financial information and relevant work suggestions to leaders.