濟(jì)南財(cái)務(wù)咨詢公司：會(huì)計(jì)做賬流程?

Do zhang jinan financial consulting company: accounting process?

每個(gè)財(cái)政人員都應(yīng)當(dāng)了解會(huì)計(jì)做賬流程，更應(yīng)當(dāng)了解有關(guān)的財(cái)政軟件，現(xiàn)在稍有規(guī)劃或處理水平高一點(diǎn)的公司均采信息化處理，你應(yīng)當(dāng)知道怎么運(yùn)用軟件和怎么設(shè)置，只需憑據(jù)制作正確，別的悉數(shù)由計(jì)算機(jī)完成：憑據(jù)-匯總-明細(xì)賬-總賬-各種報(bào)表等。

Every financial personnel should understand accounting accounting process, more should know something about financial software, now slightly planning or deal with higher levels of the company by the information processing, you should know how to use the software and how to set up, only the credentials to make correct, other are all completed by computer: credentials - summary - subsidiary ledger, general ledger, reports, etc.

濟(jì)南財(cái)務(wù)咨詢公司分析財(cái)政流程是非常有必要的。

Jinan financial consulting company is necessary to analyze financial process.

一、大致環(huán)節(jié)：

A, roughly the link:

1、依據(jù)原始憑據(jù)或原始憑據(jù)匯總表填制記賬憑據(jù)。

1, according to the original credentials or the original summary table of proof of filling in billing credentials.

2、依據(jù)收付記賬憑據(jù)掛號(hào)現(xiàn)金日記賬和銀行存款日記賬。

2, on the basis of cash accounting credential register cash journal and bank deposit journal.

3、依據(jù)記賬憑據(jù)掛號(hào)明細(xì)分類賬。

3, based on the credentials of charge to an account registered subsidiary ledger.

4、依據(jù)記賬憑據(jù)匯總、編制門類匯總表

4, according to summary table of proof of charge to an account summary, prepare the category of

5、依據(jù)門類匯總表掛號(hào)總賬。

Summary table of 5, according to the category of register general ledger.

6、期末，依據(jù)總賬和明細(xì)分類賬編制財(cái)物負(fù)債表和贏利表。

6, the final, the property according to the general ledger and subsidiary ledger sheet and the profit table.

假如公司的規(guī)劃小，事務(wù)量不多，能夠不設(shè)置明細(xì)分類賬，直接將逐筆事務(wù)掛號(hào)總賬。實(shí)踐管帳實(shí)務(wù)請(qǐng)求管帳人員每發(fā)作一筆事務(wù)就要掛號(hào)入明細(xì)分類賬中。而總賬中的數(shù)額是直接將門類匯總表的數(shù)額抄過去。公司能夠依據(jù)事務(wù)量每隔五天，十天，十五天，或是一個(gè)月編制一次門類匯總表。假如事務(wù)相當(dāng)大。也能夠一天一編的。濟(jì)南代理記賬哪家好

If the company's planning small, transaction volume is not much, can not set up the subsidiary ledger, weaves are directly related to the transaction register general ledger. Every attack pipe account practice request account personnel practice a transaction will be registered into the subsidiary ledger. And the amount of general ledger summary table of the amount is directly to the category of copy in the past. Company can according to the volume of transactions every five days, ten days, fifteen days, or one month to compile a summary table. If the transaction is considerable. Can also be a day. Jinan bookkeeping agency which is good

二、詳細(xì)內(nèi)容：

Second, the detailed content:

1、每個(gè)月所要做的榜首件事即是依據(jù)原始憑據(jù)掛號(hào)記賬憑據(jù)(做記賬憑據(jù)時(shí)必定要有財(cái)政(司理)有簽字權(quán)的人簽字后你在做)，然后月末或定時(shí)編制門類匯總表掛號(hào)總賬(之所以月末掛號(hào)即是由于要經(jīng)過門類匯總表試算平衡，確保記錄記算不犯錯(cuò))，每發(fā)作一筆事務(wù)就依據(jù)記賬憑據(jù)掛號(hào)明細(xì)賬。

1, each month have to do the thing that is based on original credentials registered account credentials (when do the credentials of charge to an account must have fiscal (manager) what are you doing after signing authority of signature), and then at the end of summary table of timing and prepare the category of register general ledger (the late registration is due to after a summary trial balance of production, to ensure the record is not to make mistakes), each attack a transaction according to proof of charge to an account registered subsidiary ledger.

2、月末還要留意獲取折舊，待攤費(fèi)用的攤銷等，若是新的公司開辦費(fèi)在榜首個(gè)月悉數(shù)轉(zhuǎn)入費(fèi)用。計(jì)提折舊的分錄是借處理費(fèi)用或是制作費(fèi)用貸累計(jì)折舊，這個(gè)折舊額是依據(jù)固定財(cái)物原值，凈值和運(yùn)用年限計(jì)算出來的。月末還要獲取稅金及附加，實(shí)踐是地稅這一塊。即是獲取稅金及附加，有城建稅，教育費(fèi)附加等，有稅務(wù)決定。

2, the end of the month but for depreciation, amortization of prepaid expenses, etc., if the new company organization expenses all at the top of the months into cost). Depreciation of the entry is borrowed or making loans accumulated depreciation cost, the depreciation is based on the original value of the fixed property, net worth and use fixed number of year. The end of the month also get tax and additional, practice is the land tax. Is for taxes and add, with city building duty and educational expenses to add, such as a tax.

3、月末編制完門類匯總表今后，編制兩個(gè)分錄。榜首個(gè)分錄：將損益類門類的總發(fā)作額轉(zhuǎn)入本年贏利，借主營(yíng)事務(wù)收入(投資收益，別的事務(wù)收入等)貸本年贏利。

3, at the end of summary table of the category of the future, two entries. The top entry: the profit and loss of such kinds of total amount into a profit this year, through the main transaction income (return on investment, the other transaction income, etc.) borrow a profit this year.

第二個(gè)分錄：借本年贏利貸主營(yíng)事務(wù)本錢(主營(yíng)事務(wù)稅金及附加，別的事務(wù)本錢等)。

The second entry: borrow profitable lending this year's main business capital (main transaction taxes and additional, other capital transaction, etc.).

轉(zhuǎn)入后假如差額在借方則為虧本不需要交所得稅，假如在貸方則闡明盈余需交所得稅。

If the balance in the debit is at a loss after into don't need to pay income tax, if the credit is to clarify the surplus to pay income tax.

計(jì)算辦法，所得稅=貸方差額*所得稅稅率，然后做記賬憑據(jù)。

Computational method, income tax = credit balance * income tax rate, and then do the credentials of charge to an account.

借所得稅貸應(yīng)交稅金--應(yīng)交所得稅，借本年贏利貸所得稅( 所得稅雖然和贏利有關(guān)，但并不是虧本必定不交納所得稅，主要是看調(diào)整后的應(yīng)交稅所得額是不是是正數(shù)，假如是正數(shù)就要計(jì)算所得稅，一起還要留意所得稅計(jì)算辦法，選用敷衍稅款法時(shí)，所得稅門類和應(yīng)交稅金門類金額是持平的，選用交稅影響法時(shí)，存在時(shí)刻性區(qū)別時(shí)所得稅門類和應(yīng)交稅金門類金額是不持平的)。

Income tax credit should hand in taxes - payable income tax, borrow this profitable lending income tax (although income tax and profit, but not at a loss will not pay income tax, basically be to see after the adjustment should pay tax income is positive, if be positive to calculate income tax, to pay attention to the income tax calculation method, choose to elaborate the tax law, income tax categories and the amount of taxes payable category is flat, with tax effect method, there is moment when sexual distinction income tax categories and the amount of taxes payable category is not flat).

4、最終依據(jù)總賬的財(cái)物(貨幣資金，固定財(cái)物，應(yīng)收賬款，應(yīng)收收據(jù)，短期投資等)負(fù)債(敷衍收據(jù)，應(yīng)附賬款等)所有者權(quán)益(實(shí)收材料，資本公積，未分配贏利，盈余公積)門類的余額(是指總賬門類上的最終一天上面所掛號(hào)的數(shù)額)編制財(cái)物負(fù)債表，依據(jù)總賬或門類匯總表的損益類門類(如處理費(fèi)用，主營(yíng)事務(wù)本錢，投資收益，主營(yíng)事務(wù)附加等)的發(fā)作額(發(fā)作額是指本月的發(fā)作額)編制贏利表。

Property (4, finally according to the general ledger of monetary funds, fixed property, accounts receivable, accounts receivable receipt, short-term investments, etc.), liabilities (elaborate receipts, etc.) should be attached to the ledger owner's equity (paid-in materials, capital reserve, undistributed profits, surplus reserves) category of balance (refers to the general ledger category on the final day to register above) prepare the property sheet, according to the general ledger or the profits and losses of the summary table of categories of class category (such as processing costs, the main capital transaction, investment income, the main transaction additional, etc.) the onset of the forehead (refers to the outbreak of this month the forehead the attack) prepare a list of the profit.

(對(duì)于主營(yíng)事務(wù)收入及應(yīng)交稅金，應(yīng)當(dāng)依據(jù)每一個(gè)月在國稅所抄稅的數(shù)額來斷定。由于稅控機(jī)會(huì)打印一份表格上面會(huì)有詳細(xì)的數(shù)字)

(for the main business income and tax payable, shall be based on each month in GuoShuiSuo copy tax amount to determine. Due to ensure the opportunity to print a form above number) will be explained in detail

5、別的的即是裝訂憑據(jù)，寫報(bào)表附注，剖析情況表之類

5, the other is binding credentials, write notes, analyze the situation table and so on

6、留意疑問：

6, pay attention to questions:

a、以上除編制記賬憑據(jù)和掛號(hào)明細(xì)賬以外，均在月末進(jìn)行。

More than a, in addition to the preparation of accounting credential and registered subsidiary ledger, all carried out at the end of the month.

b、月末結(jié)現(xiàn)金，銀行賬，必定要賬證相符，賬實(shí)相符。每月月初依據(jù)銀行對(duì)賬單調(diào)銀行賬余額調(diào)理表，留意剖析未達(dá)金錢。月初報(bào)稅時(shí)留意時(shí)刻，不要逾期報(bào)稅。別的，當(dāng)月開出的發(fā)票當(dāng)月入賬。每月剖析往來的賬齡和金額，包含：應(yīng)收，敷衍，別的應(yīng)收。

B, at the end of cash, bank accounts, certificate must dun, real match. Each month according to the bank reconciliation drab bank account balance table conditioning, pay attention to analysis of money. Declare dutiable goods in early attention to time, don't overdue tax. Other, open invoice evidencing that month that month. Monthly analysis of aging and amount, including: accounts receivable, perfunctory, other receivables.

三、報(bào)表疑問：

Three, report questions:

公司管帳報(bào)表包含四個(gè)報(bào)表，除了財(cái)物負(fù)債表和贏利表以外還贏利分配表和現(xiàn)金流量表。而贏利分配表只需要在年底編制，由于只需在年底公司才會(huì)對(duì)所盈余的贏利進(jìn)行分配。而現(xiàn)金流量表僅僅依據(jù)稅務(wù)部分的請(qǐng)求而進(jìn)行編制，不一樣區(qū)域不一樣省請(qǐng)求不一樣。在四月年檢時(shí)稅務(wù)部分會(huì)請(qǐng)求對(duì)你提出請(qǐng)求的。(處理，財(cái)政，經(jīng)營(yíng)，制作等費(fèi)用月末沒有余額 ，結(jié)賬辦法選用表結(jié)法下，損益門類月末可留余額;制作費(fèi)用假如有余額，是歸于在產(chǎn)品的待分配費(fèi)用，在負(fù)債表上視同存貨。)你要看你在贏利表有的東西，只需你的賬上有你就結(jié)轉(zhuǎn)贏利，這么不容易錯(cuò) ，贏利表的本年贏利要和財(cái)物表的相吻合。

Report contains four report tube accounts of the company, in addition to the property sheet and profit statement and profit distribution table and the cash flow statement. And profit distribution table just compiled at the end of the year, because only by the surplus of the company at the end of the year will be profitable. And cash flow statement only on the basis of the tax portion of the request for the establishment, different regional different province is not the same as the request. Annual inspection in April when the tax part will request a request for you. (processing, finance, management, production costs no balance of the month, the invoicing method selects method under the table, the profit or loss category can keep balance; in late fees if have balance, is to stay in product distribution costs, on the balance sheet as inventory.) Do you want to see you in the profit table some things, only your account have you carry forward profit, so it is not easy to mistake, profit table this year profit to consistent and property of the table.

細(xì)節(jié)彌補(bǔ)：

Details make up:

1、增值稅，公司所得稅在國稅報(bào)(2002年1月1日今后注冊(cè)的公司才在國稅處理;個(gè)人所得稅和別的稅在地稅報(bào)

1, value added tax, corporate income tax in the national newspaper (on January 1, 2002 registered company in the future in national tax treatment, individual income tax and other tax in the local newspaper

2、月末認(rèn)證(進(jìn)項(xiàng)稅);月初抄稅(銷項(xiàng)稅)

2, at the end of certification (income tax); Early copy duty (output tax)

3、以薪酬為基數(shù)100%，福利費(fèi)為14%，工會(huì)經(jīng)費(fèi)2%，員工教育費(fèi)2.5%，(稅法規(guī)則：樹立工會(huì)組織的公司、事業(yè)單位、社會(huì)團(tuán)體，按每月悉數(shù)員工薪酬總額的2%向工會(huì)繳撥的經(jīng)費(fèi)，憑工會(huì)組織開具的《工會(huì)經(jīng)費(fèi)撥繳款專用收據(jù)》在稅前扣減。凡不能出具《工會(huì)經(jīng)費(fèi)撥繳款專用收據(jù)》的，其獲取的員工工會(huì)經(jīng)費(fèi)不得在公司所得稅前扣減)。

3, to 100% of base salary, welfare funds of 14%, 2% union funds, staff education, 2.5% (tax rules, set up trade union organizations of companies, institutions, social organizations and all employees per month 2% of the total amount of compensation to the trade union funds allocated by pay, by trade union organizations of the trade union funds allocated special payment receipt in pre-tax deduction. Everyone is issued by the trade union funds allocated special payment receipt, the access to staff union funds shall not be in front of the corporate income tax deductions).

4、三險(xiǎn)一金：住宅公積金，養(yǎng)老保險(xiǎn)金，醫(yī)療保險(xiǎn)金，賦閑保險(xiǎn)金

4, three insurances: housing accumulation fund, endowment insurance, medical insurance, unemployed insurance gold

5、流轉(zhuǎn)公司運(yùn)輸費(fèi)，裝卸費(fèi)，合理損耗，查驗(yàn)費(fèi)均計(jì)入經(jīng)營(yíng)費(fèi)用，工業(yè)公司計(jì)入本錢

5, transfer the company transport, handling charge, reasonable depletion, inspection fees are included in the operating expenses, industrial companies included in the capital

6、單位無工會(huì)組織的，不能計(jì)提工會(huì)經(jīng)費(fèi)，更不必計(jì)提后再調(diào)整。所得稅只須每季提一次就可，不需每月計(jì)提。

6, unit without trade union organization, can't make trade union funds, not to mention the depreciation after adjustment. One can only quarterly income tax, does not need the depreciation on a monthly basis.

7、現(xiàn)金通常從“根本存款戶”中獲取，通常規(guī)則結(jié)算賬戶不能獲取現(xiàn)金，如有特殊情況方可。

7, cash is usually obtained from the "basic deposit account", usually rules of the settlement account can't get cash, if there are special circumstances may be.

8、差旅費(fèi)的開支范圍：交通費(fèi)，住宿費(fèi)，伙食補(bǔ)助費(fèi)，郵電費(fèi)，行李運(yùn)費(fèi)，雜費(fèi)

8, travel expense scope: transportation, accommodation, food subsidies, post and telecommunications, free luggage, miscellaneous fees

9、出納日記賬保留25年

9, a cashier journal keep 25 years

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