How To Prepare Correct Credentials For An Enterprise

　　 (1) Duty paid certificate

At the beginning of each month, after the enterprise has successfully declared, it can go to the bank to print tax payment vouchers. After obtaining the voucher, enter the account in time, reduce the amount of tax collected last month, or directly enter the monthly fee (such as stamp duty, etc.), which does not need to be paid in advance, and is directly credited to the cost when obtaining.

　　 (two) cost category invoice Handle

We should do a good job of internal documents reimbursement system, stipulate reimbursement time, collect the expense documents of employees in time, and classify them into account. It is not acceptable for the tax authorities to see if the cost documents are legal and the cost of obtaining the legal credentials is not acceptable. At ordinary times, we should also control the amount of expense entry. We should check the amount of expenses in respect of the expenses subject to the deduction limit such as entertainment expenses and advertising fees, and reduce the amount of accounts payable for the expenses exceeding the deductible standard.

　　 (three) business invoices Handle

The accounts will be filled out and receipts classified in the month. According to the nature of the invoice, the inventory, cash, bank deposit, current account, payable tax and expense account shall be accounted for separately. After all the special invoices are accounted for, the total amount of the input tax and the output tax shall be checked, whether the total sum of the subsidiary ledger accounts for the same amount as the statistics of the anti-counterfeiting tax control system and the certified amount returned by the online certification, and then the amount of the tax paid in the month shall be calculated.

　　 (four) costing and accounting processing

For production enterprises, the internal document delivery regulations should be well done, and all the production related internal documents should be delivered to the financial hands in time and cost accounting to ensure the accuracy of the cost calculation. Compile the manufacturing cost collection, distribution voucher, production cost collection, distribution voucher, product warehousing voucher and sales cost Certificate in time.

　　 (five) make a cost account and amortize.

Do a good job of monthly fixed business, such as depreciation of fixed assets, intangible assets amortization, water and electricity charges, wages and wages, education expenses, labor union funds and so on, so as to make sure that there is no mention or mention. For amortization expenses such as start-up costs, material cost differences and other monthly amortization costs, timely allocation of amortization vouchers.

　　 (six) collect profit and loss subjects and carry forward the current profit.

When all documents are entered, they should be carefully collected for the month's profit and loss account. The classification will be transferred to the "profit" subject to see the profit realization of that month.