When The Invoice Is Placed, The Accountant Should Pay Attention To These Things.

I. payment of original vouchers is not limited to invoices.

The invoice is covered by a tax supervision chapter, but it can not be said that the certificate of tax administration without a cap is not compliant.

If there is a uniform receipt issued by the administrative institution with a financial supervision chapter, there are no automobile tickets, train tickets and air tickets, but special receipts for hospitals.

If you travel abroad, "proforma invoice" can also be used as a reimbursement voucher.

In addition, if a lawsuit is brought to a court in a contract dispute, the court's judgment and award can also be used as an entry voucher.

In the original voucher, such as the loan sheet can also be used as the basis for payment.

Two, minimize the "white bill" entry.

White money refers to informal documents in finance, that is, illegal notes and unqualified documents to act as original vouchers.

If it is recorded in the "white bill" with untrue content, it is illegal and cannot be accounted for.

However, it is allowed to enter accounts under certain conditions. For example, it is impossible to obtain invoices in foreign business activities, and from the principle of authenticity, it is allowed to enter accounts with relevant self-made vouchers.

Three, the invoice items should be comprehensively audited.

The name of the invoice, the type of invoice, the date and number of the invoice, the contents, quantity, unit of measurement, unit price and amount, the name of the filling unit, the signature and seal of the operator, etc. shall be examined.

In the invoice audit, we need to pay attention to the full name of the unit on the invoice, but we need to distinguish a case. For some invoices that have to be registered with personal real names, such as air tickets, train tickets, accommodation invoices and mobile phone charges, invoices can be identified as compliance invoices. We should pay attention to the types of issuing tickets according to the contract requirements; for filling people and rechecking people, they should be different operators; for stamping, they need to set up the invoice special seal, not the financial seal, or the official seal with five pointed stars, or the contract special seal.

In the daily payment, accountants sometimes see that the invoice time is much longer than that on the invoice, and some of them are across the year.

Is it possible to enter accounts in accounting? Two situations need to be distinguished:

The first case is that the cost has been withdrawn in the year, but no invoice has been obtained.

According to the Announcement No. thirty-fourth of the State Administration of Taxation on 2011, in practice, the income tax can be accounted for according to the book amount in advance, but it is necessary to obtain the invoice before the income tax is collected in the next year, otherwise the income tax will be increased.

The second case is that the invoice was made that year, but not in the year.

Starting from the principle of accounting authenticity, according to the level of influence, it is either to pay in the next year's cost or to adjust through the adjustment of profit and loss in the previous year.

To see whether it can be deducted before the income tax, according to the level of the impact, it is either to pay the current cost or to adjust the profit and loss adjustment in the previous year.

As to whether income can be obtained.

According to the Announcement No. fifteenth issued by the State Administration of Taxation on 2012, the enterprise finds that the expenses that have actually been deducted in the previous year and should not be deducted or deducted before the enterprise income tax according to the tax provisions shall be deducted and deducted from the annual calculation of the project after the enterprise makes special declarations and instructions, but the period for the confirmation of the recovery shall not exceed 5 years.

Five. Invoice must be identified.

The authenticity of invoices should be consulted regularly or irregularly on the tax website of the state or through local tax service centers and local competent tax authorities, so as to reduce or eliminate false invoices.

Yin and Yang invoice refers to the inconsistent contents of the invoice.

When reviewing invoices, we need to see whether the color of the duplicated handwriting is the same, whether the color is consistent, whether the content is complete or not, and whether there is any trace of local duplication.

Seven, pay attention to whether the invoice is "cheating".

That is, the invoices do not match the real business.

In practice, it can be divided into three cases, the first one is that the economic business has not happened at all, and the invoices obtained under the guise (which may be bought fake invoices) require reimbursement for payment. The second case is that the business actually happens, but the contents of the invoices are changed, for example, the third case is that the real invoice can not be found because of the loss and so on. Only one other type of invoice can be found to replace the account.

According to the accounting law, the enterprise must examine the original voucher in accordance with the uniform accounting system of the state, refuse to accept the original certificate which is untrue or illegal, and report it to the person in charge of the unit.

In the People's Republic of China invoice management regulations, it is also stipulated that the invoice that does not conform to the regulations shall not be used as a financial reimbursement certificate, and any unit or individual has the right to refuse to accept it.

Eight, pay attention to whether the invoice number is "closely linked".

If a number of consecutive serial invoices appear in the reimbursement payment, the invoice may not be in conformity with the authenticity of the business.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.