Accounting Personnel Need To Pay Attention To Filling Out Account Receipts Summary.

Although the writing of voucher summaries can not be standard like those of accounting subjects, as accountants, efforts should be made to improve their ability to express and generalize accounting business matters, and strive to standardize and standardize abstracts writing. The following is the writing skills of filling out bookkeeping vouchers for the reference of accountants.

Some accountants simply pursue "simplicity", but they do not know. For collection and payment vouchers, write only two words: "collection" and "payment". Transfer vouchers, only write "spanfer costs", "adjust subjects" and so on. As long as we add a few words, the meaning will be very clear. For the collection and payment business, the abstract should specify the nature of payment, that is, what kind of money should be collected and what kind of payment should be paid. Sales charge "," Dacheng company investment "," payment of deposit for packaging "," payment of purchase materials "," payment of commercial draft money "and so on. For spanfer business, we should specify the contents of spanfer, such as "difference in carry over materials", "material cost into warehousing", "cost of spanferring materials and materials", and " Cost of spanferring products "," the profit is spanferred to the current year "," the purchase of equipment is not paid "and so on.

The handwriting is clear and the grammar is smooth.

The contents should be consistent with the annexes and cannot be copied. In practical work, there are abstract It is written that "refund of a unit's advance payment" can be credited to the remittance payment, and some of the income is included in the payment. Of course, some are caused by clerical errors, some are not very understanding of the business, and some of the actual work is to conceal the truth of the business. In short, annexes can really indicate the occurrence and completion of business. We should summarize the nature of business according to the contents of the annexes and generalize its business contents, giving people a clear feeling. However, it is not possible to copy the original voucher, and some accountants write the contents of the original voucher into the summary column.

Some corrections to the wrong account have no original vouchers or attachments, but the reasons for the spanaction or the contents of the business should be stated in detail, such as "correcting the wrong account of a certain certificate", "reducing the tax on return items" and so on.

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Real estate enterprises financing after-sale repurchase business, refers to real estate development enterprises in the sale of real estate, signed a contract with the purchaser, agreed on a certain period of time after the sale of real estate repurchase of a spanaction.

Such a spanaction, if the sales contract expressly repurchase date, must be repurchased by the seller after the expiration, and at the same time, the interest rate can be determined as a financing after sale repurchase business; if the sales contract does not stipulate the specific repurchase date, or the repurchase is only one of the optional conditions, or does not stipulate interest rate, or repurchased at market price, it can be identified as a promotional after-sale repurchase business. Promotional sales repurchase business is handled according to the normal sales business.

There is no essential difference between the sale and purchase of real estate by means of financial leasing and the after-sale repurchase of real estate. The tax treatment should be basically the same.