濟南代理記賬公司分享財會人員月末需處理哪些業務？
Jinan bookkeeping agency company share at the end of accounting personnel need to deal with what business?
一般企業日常業務內容比較固定，所以月末憑證編制內容變化不大，會計只要按照固定模式逐一編制憑證即可。企業通常業務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
每月月初企業成功申報后，可去銀行打印完稅憑證，不能在銀行打印完稅憑證的應去稅務機關打印。取得憑證后及時入賬，沖減上月計提稅金或直接記入當月費用(如印花稅等不需要預先計提的稅金，在取得時直接記入費用)。
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)業務發票處理
(2) business invoice processing
將當月填開和取得發票分類入賬，按照發票的性質分別通過存貨、現金、銀行存款、往來賬戶、應交稅費以及費用科目進行核算。將全部專用發票入賬后，查看進項稅額和銷項稅額明細賬的金額合計，是否與當月防偽稅控開票系統統計的金額以及網上認證返回的認證金額是否一致，然后計算當月繳納稅金金額。
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)費用類發票處理
(3) expenses invoice processing
做好內部單據報銷制度，規定報銷時間，及時收集公司員工手中的費用單據，將其歸類入賬。認真查看費用單據是否合法，未取得合法憑據的費用是無法得到稅務機關的認可的。平時還應做好費用入賬金額控制，對類似招待費、廣告費等存在抵扣限額規定的費用科目，應及時核對發生金額，對超過抵扣標準的費用應減少其入賬金額。
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)成本計算及入賬處理
(4) the cost calculation and booked
對生產性企業，應做好內部單據傳遞規定，將公司發生的所有與生產有關的內部單據及時有效的傳遞到財務手中，進行成本核算，確保成本計算的準確。及時編制制造費用歸集、分配憑證;生產成本歸集、分配憑證;產品入庫憑證以及銷售成本結轉憑證。
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)做好費用計提及攤銷
(5) completes the cost provision and amortization
做好每月固定發生的計提業務，如固定資產計提折舊、無形資產攤銷、水電費計提、工資計提以及以工資為基數計提的福利費、教育經費、工會經費等，做到不漏提也不多提;對存在需要攤銷的費用如開辦費、材料成本差異等每月攤銷的費用，及時做好攤銷分配憑證。
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，結轉本年利潤
(6) of the collection and losses of the class course, carry forward this year's profits
將所有單據入賬后應認真歸集當月損益類科目發生金額，將其分類轉入“本年利潤”科目，查看當月利潤實現情況。
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.
濟南泉清財務提供全套的濟南代理記賬公司服務，歡迎各界單位選擇我們進行合作。
Jinan springs clear financial offers a full range of services, bookkeeping agency company welcome the from all walks of life choose us for cooperation.
濟南代理記賬公司：http://www.chnew.cn