濟南財務咨詢公司：會計做賬流程?

Do zhang jinan financial consulting company: accounting process?

每個財政人員都應當了解會計做賬流程，更應當了解有關的財政軟件，現在稍有規劃或處理水平高一點的公司均采信息化處理，你應當知道怎么運用軟件和怎么設置，只需憑據制作正確，別的悉數由計算機完成：憑據-匯總-明細賬-總賬-各種報表等。

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.

濟南財務咨詢公司分析財政流程是非常有必要的。

Jinan financial consulting company is necessary to analyze financial process.

一、大致環節：

A, roughly the link:

1、依據原始憑據或原始憑據匯總表填制記賬憑據。

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

2、依據收付記賬憑據掛號現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、依據記賬憑據掛號明細分類賬。

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

4、依據記賬憑據匯總、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、依據門類匯總表掛號總賬。

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

6、期末，依據總賬和明細分類賬編制財物負債表和贏利表。

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

假如公司的規劃小，事務量不多，能夠不設置明細分類賬，直接將逐筆事務掛號總賬。實踐管帳實務請求管帳人員每發作一筆事務就要掛號入明細分類賬中。而總賬中的數額是直接將門類匯總表的數額抄過去。公司能夠依據事務量每隔五天，十天，十五天，或是一個月編制一次門類匯總表。假如事務相當大。也能夠一天一編的。濟南代理記賬哪家好

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、詳細內容：

Second, the detailed content:

1、每個月所要做的榜首件事即是依據原始憑據掛號記賬憑據(做記賬憑據時必定要有財政(司理)有簽字權的人簽字后你在做)，然后月末或定時編制門類匯總表掛號總賬(之所以月末掛號即是由于要經過門類匯總表試算平衡，確保記錄記算不犯錯)，每發作一筆事務就依據記賬憑據掛號明細賬。

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，待攤費用的攤銷等，若是新的公司開辦費在榜首個月悉數轉入費用。計提折舊的分錄是借處理費用或是制作費用貸累計折舊，這個折舊額是依據固定財物原值，凈值和運用年限計算出來的。月末還要獲取稅金及附加，實踐是地稅這一塊。即是獲取稅金及附加，有城建稅，教育費附加等，有稅務決定。

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，編制兩個分錄。榜首個分錄：將損益類門類的總發作額轉入本年贏利，借主營事務收入(投資收益，別的事務收入等)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.

第二個分錄：借本年贏利貸主營事務本錢(主營事務稅金及附加，別的事務本錢等)。

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.

計算辦法，所得稅=貸方差額*所得稅稅率，然后做記賬憑據。

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

借所得稅貸應交稅金--應交所得稅，借本年贏利貸所得稅( 所得稅雖然和贏利有關，但并不是虧本必定不交納所得稅，主要是看調整后的應交稅所得額是不是是正數，假如是正數就要計算所得稅，一起還要留意所得稅計算辦法，選用敷衍稅款法時，所得稅門類和應交稅金門類金額是持平的，選用交稅影響法時，存在時刻性區別時所得稅門類和應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、最終依據總賬的財物(貨幣資金，固定財物，應收賬款，應收收據，短期投資等)負債(敷衍收據，應附賬款等)所有者權益(實收材料，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的數額)編制財物負債表，依據總賬或門類匯總表的損益類門類(如處理費用，主營事務本錢，投資收益，主營事務附加等)的發作額(發作額是指本月的發作額)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.

(對于主營事務收入及應交稅金，應當依據每一個月在國稅所抄稅的數額來斷定。由于稅控機會打印一份表格上面會有詳細的數字)

(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，寫報表附注，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和掛號明細賬以外，均在月末進行。

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、月末結現金，銀行賬，必定要賬證相符，賬實相符。每月月初依據銀行對賬單調銀行賬余額調理表，留意剖析未達金錢。月初報稅時留意時刻，不要逾期報稅。別的，當月開出的發票當月入賬。每月剖析往來的賬齡和金額，包含：應收，敷衍，別的應收。

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、報表疑問：

Three, report questions:

公司管帳報表包含四個報表，除了財物負債表和贏利表以外還贏利分配表和現金流量表。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對所盈余的贏利進行分配。而現金流量表僅僅依據稅務部分的請求而進行編制，不一樣區域不一樣省請求不一樣。在四月年檢時稅務部分會請求對你提出請求的。(處理，財政，經營，制作等費用月末沒有余額 ，結賬辦法選用表結法下，損益門類月末可留余額;制作費用假如有余額，是歸于在產品的待分配費用，在負債表上視同存貨。)你要看你在贏利表有的東西，只需你的賬上有你就結轉贏利，這么不容易錯 ，贏利表的本年贏利要和財物表的相吻合。

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.

細節彌補：

Details make up:

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

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、月末認證(進項稅);月初抄稅(銷項稅)

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

3、以薪酬為基數100%，福利費為14%，工會經費2%，員工教育費2.5%，(稅法規則：樹立工會組織的公司、事業單位、社會團體，按每月悉數員工薪酬總額的2%向工會繳撥的經費，憑工會組織開具的《工會經費撥繳款專用收據》在稅前扣減。凡不能出具《工會經費撥繳款專用收據》的，其獲取的員工工會經費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、三險一金：住宅公積金，養老保險金，醫療保險金，賦閑保險金

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

5、流轉公司運輸費，裝卸費，合理損耗，查驗費均計入經營費用，工業公司計入本錢

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

6、單位無工會組織的，不能計提工會經費，更不必計提后再調整。所得稅只須每季提一次就可，不需每月計提。

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、現金通常從“根本存款戶”中獲取，通常規則結算賬戶不能獲取現金，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、差旅費的開支范圍：交通費，住宿費，伙食補助費，郵電費，行李運費，雜費

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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