濟(jì)南代理記賬公司分享財(cái)會人員月末需處理哪些業(yè)務(wù)？
Jinan bookkeeping agency company share at the end of accounting personnel need to deal with what business?
一般企業(yè)日常業(yè)務(wù)內(nèi)容比較固定，所以月末憑證編制內(nèi)容變化不大，會計(jì)只要按照固定模式逐一編制憑證即可。企業(yè)通常業(yè)務(wù)憑證類別有以下幾類：
Average company daily business content is fixed, so late voucher content changed little, accounting for as long as according to the fixed pattern establishment credentials. Usually business credentials category has the following categories:
(一)完稅憑證
(a) tax payment receipts
每月月初企業(yè)成功申報(bào)后，可去銀行打印完稅憑證，不能在銀行打印完稅憑證的應(yīng)去稅務(wù)機(jī)關(guān)打印。取得憑證后及時(shí)入賬，沖減上月計(jì)提稅金或直接記入當(dāng)月費(fèi)用(如印花稅等不需要預(yù)先計(jì)提的稅金，在取得時(shí)直接記入費(fèi)用)。
Each month after declaration enterprise success, can go to a bank print tax payment receipt, can't print tax payment receipt should be in the bank to the tax authority to print. Voucher obtained after timely billing write-downs last month plan taxes or directly recorded in the monthly cost (such as stamp duty and other do not need to plan the tax in advance, when made directly recorded in the cost).
(二)業(yè)務(wù)發(fā)票處理
(2) business invoice processing
將當(dāng)月填開和取得發(fā)票分類入賬，按照發(fā)票的性質(zhì)分別通過存貨、現(xiàn)金、銀行存款、往來賬戶、應(yīng)交稅費(fèi)以及費(fèi)用科目進(jìn)行核算。將全部專用發(fā)票入賬后，查看進(jìn)項(xiàng)稅額和銷項(xiàng)稅額明細(xì)賬的金額合計(jì)，是否與當(dāng)月防偽稅控開票系統(tǒng)統(tǒng)計(jì)的金額以及網(wǎng)上認(rèn)證返回的認(rèn)證金額是否一致，然后計(jì)算當(dāng)月繳納稅金金額。
Will fill in that month and invoice books classification, according to the nature of the invoice by inventory, cash, bank deposits, current account, payable taxes and fees subject to accounting. After all the special invoice is booked, check the input tax of output and the aggregate amount of subsidiary ledger, whether with anti-counterfeiting tax-controlled system statistics of make out an invoice amount that amount and the return of the online certification certification are consistent, and then calculate the month pay tax amount.
(三)費(fèi)用類發(fā)票處理
(3) expenses invoice processing
做好內(nèi)部單據(jù)報(bào)銷制度，規(guī)定報(bào)銷時(shí)間，及時(shí)收集公司員工手中的費(fèi)用單據(jù)，將其歸類入賬。認(rèn)真查看費(fèi)用單據(jù)是否合法，未取得合法憑據(jù)的費(fèi)用是無法得到稅務(wù)機(jī)關(guān)的認(rèn)可的。平時(shí)還應(yīng)做好費(fèi)用入賬金額控制，對類似招待費(fèi)、廣告費(fèi)等存在抵扣限額規(guī)定的費(fèi)用科目，應(yīng)及時(shí)核對發(fā)生金額，對超過抵扣標(biāo)準(zhǔn)的費(fèi)用應(yīng)減少其入賬金額。
Internal documents for reimbursement system, reimbursement specified time and collect company staff in the hands of bills, its classification. Carefully check bills is legal, has not obtained the cost of the legitimate credentials cannot be recognised by tax authorities. Should also control the cost booked amount at ordinary times, in such as entertainment, advertising deduction quota required courses, fees should be timely check the amount, of more than deduction standard should reduce the cost of the booked amount.
(四)成本計(jì)算及入賬處理
(4) the cost calculation and booked
對生產(chǎn)性企業(yè)，應(yīng)做好內(nèi)部單據(jù)傳遞規(guī)定，將公司發(fā)生的所有與生產(chǎn)有關(guān)的內(nèi)部單據(jù)及時(shí)有效的傳遞到財(cái)務(wù)手中，進(jìn)行成本核算，確保成本計(jì)算的準(zhǔn)確。及時(shí)編制制造費(fèi)用歸集、分配憑證;生產(chǎn)成本歸集、分配憑證;產(chǎn)品入庫憑證以及銷售成本結(jié)轉(zhuǎn)憑證。
For productive enterprises, shall, in accordance with the provisions of internal documents transfer, the company internal documents related to the production of timely and effective into the hands of the financial, cost accounting, to ensure the accuracy of cost calculation. Timely preparation of manufacturing cost of the collection, distribution, vouchers; Production cost of the collection, distribution, vouchers; The storing credentials as well as the cost of sales account credentials.
(五)做好費(fèi)用計(jì)提及攤銷
(5) completes the cost provision and amortization
做好每月固定發(fā)生的計(jì)提業(yè)務(wù)，如固定資產(chǎn)計(jì)提折舊、無形資產(chǎn)攤銷、水電費(fèi)計(jì)提、工資計(jì)提以及以工資為基數(shù)計(jì)提的福利費(fèi)、教育經(jīng)費(fèi)、工會經(jīng)費(fèi)等，做到不漏提也不多提;對存在需要攤銷的費(fèi)用如開辦費(fèi)、材料成本差異等每月攤銷的費(fèi)用，及時(shí)做好攤銷分配憑證。
Prepare monthly fixed in the provision of business, such as fixed assets depreciation, amortization of intangible assets, provision, wage provisions and the utilities to plan the base salary welfare, education funds, union funds and so on, do not leak to ask not to mention; The existing need to amortize the cost of such as organization expenses, such as material cost difference amortize the cost of a month, in a timely manner to amortization allocation certificate.
(六)歸集損益類科目，結(jié)轉(zhuǎn)本年利潤
(6) of the collection and losses of the class course, carry forward this year's profits
將所有單據(jù)入賬后應(yīng)認(rèn)真歸集當(dāng)月?lián)p益類科目發(fā)生金額，將其分類轉(zhuǎn)入“本年利潤”科目，查看當(dāng)月利潤實(shí)現(xiàn)情況。
Will should earnestly summarize month after all documents evidencing subjects such as profit and loss amount, the classification into "profits" of the current year course, checking their profit during the month.
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