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Analysis Of Two Sets Of Accounts And Two Accounts In One Plan

2014/2/22 18:03:00 8

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Two Sets Of Accounts Two Accounts In One Financial Management

strong > 1, what is < a href= "http://www.91se91.com/news/index_c.asp" > two sets of accounts < /a > /strong > /p >

1, usually enterprises in different purposes, in order to meet the different requirements of the same accounting body prepared two sets of accounts, or even more accounts.

These purposes usually include:

(1) accounts reflecting the actual operation of enterprises: internal accounts (management accounts)

(2) in order to cope with the accounts of tax authorities: external accounts (tax accounts)

(3) account for loan needs: bank account

(4) account for customs inspection: Customs account

(5) in order to apply for high and new qualification account: new account

2, two sets of accounts or < a href= "http://www.91se91.com/news/index_c.asp" > multiple sets of accounts > /a > principle: for the same accounting entity, different accounting methods are used for different accounting pactions in the same accounting period and different accounting methods, resulting in different accounting results of each account.

3, generally speaking, most enterprises are two sets of accounts: internal accounts and external accounts.

4, why do enterprises need two sets of accounts? China's tax environment is too bad. If enterprises pay taxes in full, many private enterprises, especially small and medium-sized enterprises, will have a heavy burden or even be unable to survive. The original accumulation of many enterprises is accomplished by evading taxes and evading taxes.

In order to reduce the tax burden, enterprises should take account of less income and record costs and other methods to carry out accounting. In addition, managers of enterprises need to have financial data showing the real situation of enterprises, so that they can manage the enterprises with financial data.

Therefore, enterprises prepare two sets of accounts.

two and two sets of books are correct.

1, < a href= "http://www.91se91.com/news/index_c.asp" > Internal Accounting > /a > Objective: the objective of internal accounts is to show the actual situation, so the emphasis of accounting is substance, not form.

For example, salesmen ask people to wash their feet, do not have invoices, write a piece of paper, they can enter accounts after examination and approval, for example, send a red envelope and write a piece of paper.

Wait...

2, external accounting objective: in line with the requirements of the tax law, with emphasis on invoices.

3, two sets of accounts procedures: first from the internal accounts, the internal accounting documents after the increase or decrease, pformation for external account voucher.

(1) Photocopying: for normal business, such as income, cost, expenses, there is a receipt for the photocopying of the certificate, the original as an external account bookkeeping voucher, photocopies as internal accounting bookkeeping voucher.

(2) reduction: for documents that do not conform to the requirements of the tax law, such as non Invoicing revenue, no Invoicing cost, only accounting in the accounts, not accounting for external accounts.

(3) increase: in order to record more cost, for example, the invoice is not actual, only accounting in the external account, not accounting.

(4) conversion: if there are no invoices for some expenses, invoice is issued in another name.

For example, a red envelope should be sent, and the account should be recorded on the basis of a note to the "business entertainment fee" or even to the detailed subject "Commission". Then replace it with a gas invoice, and account for the "vehicle cost".

And so on.

(5) after photocopying, reducing, increasing and changing, internal and external accounts have their original vouchers respectively, and they are recorded according to their original vouchers.

three, two sets of accounts and multiple accounts.

There is still a close relationship between the two sets of accounts. The difficulty of multiple accounts will be greater. The more chaotic the accounts are, the more serious the confusion will be.

No matter how many sets of accounts the enterprise has, the internal accounts are always the foundation, the external accounts are the reference, through certain methods, find out the most correct account sets and eliminate other accounts.

four, two sets of accounts and ERP, the data after the two account is one or the following account data for ERP, because external accounts are usually very inaccurate, and the actual difference between the enterprise is too large, the ERP data will be a disaster.

If the internal accounting data (of course) must be ERP, after the completion of the two ledger, the data will be re initialized according to the data after the completion of the two ledger and new account sets will be set up for ERP.

two ledger > /strong >

> the goal of one or two account integration:

on a certain balance sheet date, after adjustment, assets, liabilities and owners' equity are fair. In a nutshell, fairness can be understood as correct or accurate.

On this day, the final data of the balance sheet can be checked, verified and verified.

The balance of two accounts is based on the balance sheet, because the balance sheet is continuous, with the beginning and the end of the period, and the beginning of the term is continuous.

The profit statement and the cash flow statement are the statements of the period.

two, two account unification method:

The time choice of 1 and two account unification is .

P > (1) is selected in the first year of the planned reporting period, because it will aggravate the tax burden of the enterprise too early.

(to put it plainly, if it is not for listing, enterprises should make two sets of accounts to be the real choice of enterprises)

(2) choose to start in the third quarter.

(3) choose the end of a month as the date of verification, such as June 30th and September 30th.

(4) to the end of the year, the balance sheet date is adjusted and the two accounts are unified.

< > (5) two account integration process has adopted some non-standard methods, which can not be audited by IPO. Therefore, the annual account of two accounts can not be used as a reporting period.

2, check and verify the assets and liabilities of enterprises, check the actual situation of assets, liabilities and owners' equity, and compare the data with internal accounts.

According to the reason, internal accounts reflect the real situation of enterprises. Data itself can analyze the difference between accounts and external accounts. But for various reasons, the internal accounts of enterprises are also chaotic, and there are many errors. Therefore, through the verification of assets, the internal accounts are adjusted correctly.

3, according to the results of the capital verification, the internal accounts should be adjusted directly, and the differences should be squeezed to "undistributed profits".

The adjustment of internal accounts is not taboo.

4, and after the date of production and verification, there will be no new differences between the internal and external accounts. The differences are all before the date of the capital verification date. If there are new differences, then the difference will not be played, and the two accounts will be lost. The two accounts will fail together.

(after the date of asset verification, enterprises can no longer carry out "photocopy", "reduction" or "increase" of credentials, but if necessary, "pformation" and "pformation" should also be as few as possible and not abuse them (because "pformation" is usually the cost and does not affect the balance sheet).

"P > 5, after the date of production and verification, the internal and external accounts are parallel to the end of the year. At this time, the internal and external accounts have been identical (in fact," taxes payable "and" undistributed profits ") are still different, because there is no difference between the" tax payable "and" undistributed profits "(because the tax payable is a permanent difference, the enterprise only standardizing the tax in the reporting period, the previous tax can not be clearly calculated and should not be paid, and the" tax payable "is problematic, of course," undistributed profit "is also not accurate)

6, re initialize the adjusted year-end account number, restart the new account as the initial period of the first year of the reporting period, and the new account is the account of the future enterprise. The original account is stopped.