存貨暫估入帳的一些問題，濟南代辦公司注冊相關常識

　　Inventory value enter an item in an account of some of the problems, jinan company registration agents related to common sense

　　公司在生產經營過程中，因為付款不及時等多種要素，購入的存貨常常會出現發票不能及時抵達的現象，為了準確地反映資產、負債、本錢以及處理方面的需要，應對此類存貨做暫估入帳。實務中因為公司的業務特色、管帳計算辦法、管帳環境的不相同以及管帳人員的見地不一致，各公司“暫估入帳”的具體操作辦法也多不相同。

　　Company in the production and business operation process, because of a variety of elements such as not timely payment, buy stocks often, the phenomenon of the invoice can't arrive in time, in order to accurately reflect the assets, liabilities, and capital and the need of processing, the response to such inventory value enter an item in an account. Practice because of the company's business characteristics, pipe account computational method, pipe is not the same account environment and accounting personnel do not match the insight, the company accounted for "short" more specific operation method is not the same.

　　讓我們先來看看《公司管帳制度》是如何規矩的：購入存貨，月底時，若發票未到，應分別存貨類別，抄列清單，暫估人賬，借記“庫存商品”、“原材料”、“包裝物”、“低值易耗品”等類別，貸記“敷衍賬款一暫估敷衍賬款”類別，下月初用紅字作相同的記載，予以沖回。

　　Let's look at the system of tube accounts of the company is how to rule: purchase inventory, at the end of the month, if not the invoice, should stock category respectively, copy list, short person accounts, debit "inventory", "raw material", "packaging", "" running stores, such as category, credit" elaborate accounts a provisional estimate to elaborate accounts "category, early next month in the scarlet letter is the same, be rushed back.

　　從上面的規矩不難看出，《公司管帳制度》中對暫估入帳規矩得過于籠統，濟南公司記賬實務中還有這么幾個疑問要處理：

　　Rules it is not hard to see from above, the system of tube accounts of the company, the value enter an item in an account rules too general, jinan company accounting practice, there are several such questions to deal with:

　　一、是獨自設抵擋帳款-暫估入帳戶仍是直接暫估到客戶名下?

　　A, is set against the accounts alone - value enter an item in an account household is still provisional estimate directly to the customer name?

　　《公司管帳制度》的規矩是獨自設抵擋帳款-暫估入帳戶，這種辦法使用也較廣，其優點是便于查詢核對未取得發票的入庫材料的情況。但此法的缺點是：帳務中不能全部準確反映抵擋每個客戶的金錢(因其不含增值稅)，不利于抵擋帳款的辦理，有也許出現多付款或不能及時付款的情況。

　　"The system of tube accounts of the company rules is set against the accounts alone - value enter an item in an account, use this way also is broader, its advantage is easy to query to check has not obtained the invoice of incoming materials. But the disadvantage is that: this method cannot accurately reflect all against each customer in the accounting money (because it is not including VAT), is not conducive to resist the accounts is dealt with, may appear more payment or not payment in time.

　　實務中有按所購存貨稱號設抵擋帳款明細帳的。也曾就此問題在我國管帳視界網站評論，較多認同的是：暫估入帳戶無論如何設置，也僅僅個過渡性帳戶，若暫估入帳情況不常常發生，僅僅暫時性、必定性的有此類業務，如何設置都無大礙。但若暫估常常發生，且客戶較多，應直接暫估到相應的抵擋帳款客戶名下，相應地能處理上述獨自設抵擋帳款-暫估入帳戶的問題。最佳是抵擋帳款明細帳下設三級明細，即對每家客戶計算抵擋(票到)和暫估(票未到)，以利于對帳。但此法也有缺點，便是不能對估入材料直接查詢。

　　Practice, in accordance with the purchase of inventory title set against the account detail. Pipe in our country have this issue account horizon website reviews, more identity is: value enter an item in an account, no matter how to set up, is only a transitional account, if the value enter an item in an account situation do not occur often, only temporary, there will be qualitative such business, how to set up fine. But if the value is often happen, and the customer is more, should value directly to the corresponding resist account customer name, accordingly can handle the above set against accounts alone - value enter an item in an account problem. Best is against the account detail account has three subsidiary, namely to each client computing against (to) and value (yet), to facilitate reconciliation. But this method has its drawbacks as well as, it is unable to estimate query directly into the material.

　　二、要不要月底暫估，下月初再沖回?

　　Provisional estimate at the end of 2, do you want to, rushed back to the beginning of next month?

　　《公司管帳制度》的規矩是月底暫估，月初再沖回。但若公司客戶很多或發票長時間未到，每月底月末都要估入和沖銷一次，太繁瑣，工作量也大。濟南代辦公司注冊

　　"System of tube accounts of the company rules is at the end of short duration, rushed back to the early again. But if the company a lot of customers or invoice for a long time not to, at the end of the end of every month to appraise and reverse the time, too trival, workload is big also. Jinan company registration agents

　　自個的做法是發票未到的當月月底暫估，發票抵達的當月月底再沖回，不用往后每月月初沖回，月底再暫估，這么可減少一些工作量。但運用這種辦法財務人員應再設一套備查帳，對估入的金額、戶名等都要逐筆掛號，以便發票抵達時逐筆查找，找到后劃銷，防止漏戶、錯戶。

　　Its approach is to invoice before the provisional estimate at the end of the month, arrived at the end of the month of invoice back again, need not each month to rush back to back, again at the end of short duration, so can reduce a few workload. But should use the way of financial personnel to set up a set of reference, to estimate the amount and account name to register that weaves, so that the invoice arrived weaves lookup, writing off after find out, prevent leak, wrong households.

　　實務中回沖帳務處理的辦法歸結為三種：月初回沖，票到回沖和票到調差。

　　Practice backout accounting measures summed up in three types: early rushed back, votes to back to blunt and to the poor.

　　月初回沖是上個月暫估入庫的存貨第二月初不論有沒有拿到發票，均沖回。便是《公司管帳制度》中的規矩那種。

　　Early backout is the first in early February last month of short storage of inventory whether they get the invoice, all rushed back. Is the rules in the system of tube accounts of the company.

　　票到回沖是暫估入庫的存貨地發票抵達后再沖回;

　　Ticket to back flush is the inventory of the provisional estimate warehousing invoice arrived back again;

　　票到調差是拿到發票后不沖回原暫估金額，而是根據實習發票金額多沖少補。即只對暫估的數量、金額與實習數量金額的區別及增值稅有些作帳務調整處理。

　　Is ticket to get not rushed back to the original value after receipt of the invoice amount, but according to the practice invoice amount more less. Only on the amount of the provisional estimate, the difference between the amount and internship amount and some make accounting adjustment processing value-added tax.

　　三、要不要暫估增值稅

　　Three, do you want for VAT

　　《公司管帳制度》中沒有提到要暫估增值稅。這是因為公司只要在取得增值稅進項發票時，才算取得了這種抵扣銷項增值稅的權益。在此之前，權益并未取得。公司的負債當然也就沒有這有些增值稅。但這么做的缺點是抵擋帳款戶不能準確反映外欠款的金額。而大都公司財務辦理方面需要準確反映與客戶的來往，為此實務中暫估入帳時有將增值稅金額暫估在抵擋帳款金額內的做法。暫估入帳包含增值稅的做法有：1.將暫估的增值稅放在應交增值稅-進項稅金中計算，發票屆時作紅字沖銷;2.設特別的待抵扣稅金戶反映;3.在別的應收款-暫估進項稅金計算等。

　　The system pipe accounts of the company, not mention to provisional estimate value added tax. This is because the company as long as in the input VAT invoices, in order to be made the rights and interests of the deduction output VAT. Haven't made prior to this, the rights and interests. The company's debt, of course, there would be no this some VAT. But fend off accounts do this disadvantage is that the door can not accurately reflect the amount owed. And most of the customers and the company financial deal with aspects need to accurately reflect, account for this practice of short when the VAT amount of short in resist the receivable amount of practice. Value enter an item in an account include VAT approach are: 1. The provisional estimate in VAT, income tax payable VAT calculation, invoice the scarlet letter written; 2. Special for deductible tax households reflect; 3. In other receivables - temporarily for income tax calculation, etc.

　　四、如何保證發票抵達的時分，可以將發票和正本的暫估入庫對應上

　　Fourth, how to ensure the invoice arrived in time, can the original invoice and the short duration of storage on the corresponding

　　暫估入帳最容易發生的疑問便是暫估簡略沖銷難，難就難在發票抵達后找不到正本對應估入的是哪一筆，特別是客戶很多或較長時間才收到發票的情況更易才生此種疑問。處理的辦法一便是按上面所說的月底暫估，月初回沖，堅持帳務的連續性防止因發票長時間未到而難以查對;二是設備查帳(表)，對每筆新發生的的暫估入帳及發票抵達沖銷后都要及時掛號，將存貨明細帳與庫房的明細帳守時不守時地核對，以減少過錯的發生及盡早發現過錯。

　　Value enter an item in an account is the most prone to doubt of short brief sterilisation difficult, difficult is difficult in the original invoice after arrival to find corresponding estimation which is in the pen, especially the customer a lot or a long time to receive the invoice only to this question. Processing method is in accordance with the provisional estimate at the end of the above, early rushed back, adhere to the continuity of accounting to prevent due to the invoice for a long time not to check; Second, the equipment audit (table), for every new provisional estimate of enter an item in an account and invoice should be registered immediately after arriving at the write-off, a separate inventory and warehouse separate punctuality will not punctual to check, in order to reduce the occurrence of fault and fault found as early as possible.

　　五、年末暫估入帳的存貨在公司所得稅匯算清繳時要不要做納稅調整

　　At the end of five, the short duration of enter an item in an account in stock in a company income tax payable or refundable amount do you want to do

　　稅法對此沒有理解規矩，相關的繩尺規矩是國稅發[2000]84號文《國度稅務總局關于印發<公司所得稅稅前扣減辦法>的告訴》中第三條的規矩：納稅人申報的扣減要實在、合法。實在是指能供給證實有關開銷確屬從前實習發生的恰當憑證;合法是指符合國度稅收規矩，別的法規規矩與稅收法規規矩不不合的，以稅收法規規矩為準。

　　Doesn't understand the rules of the tax law, the relevant rope 'rule is guoshuifa [2000] no. 2000 issued by the state administration of taxation about < company income tax deduction method > tell "in article 3 of the rules: taxpayers deductions to reality, legal to declare. It refers to the supply confirmed about overhead is indeed used to practice the appropriate certificate; Refers to conform to the country legal tax rules, rules and other regulations tax regulations, the rules don't out the tax regulations rules shall prevail.

　　濟南代辦公司注冊實務中稅務較多運用的繩尺是：在公司所得稅匯算清繳前發票已抵達的或能供給能充分證實暫估入帳實在性的別的原始憑證如合平等就不用做納稅調整，否則應做納稅調整，以防止公司亂用暫估入帳。

　　Jinan company registered in the practice of tax agents more rope feet is: use before the corporation income tax payable or refundable amount of the invoice has arrived in or can supply can fully confirm other original documents such as value enter an item in an account is sex equality doesn't have to do pay taxes is adjusted, otherwise should do tax adjustment, in order to prevent the use of short company enter an item in an account.

　　濟南代辦公司注冊:http://www.chnew.cn/