發(fā)票入賬時(shí)，會(huì)計(jì)們要注意哪些事兒?

　　Invoice billing, accountants should pay attention to what?

　　一、付款原始憑證不局限于發(fā)票

　　One, the original vouchers of payment is not limited to the invoice

　　發(fā)票是蓋有稅務(wù)監(jiān)制章的，但不能說(shuō)沒(méi)有蓋稅務(wù)監(jiān)制章的憑證都不合規(guī)。如蓋有財(cái)政監(jiān)制章的行政事業(yè)單位統(tǒng)一收據(jù)，沒(méi)有蓋稅務(wù)監(jiān)制章的汽車票、火車票及飛機(jī)票，醫(yī)院使用的專用收據(jù)等。如果去境外出差，“形式發(fā)票”也是可以作為報(bào)銷憑證的。還有，如在合同糾紛中訴訟至法院，法院的判決及裁決書也是可以作為入賬憑證的。在自制原始憑證中，如借款單也是可以作為付款依據(jù)的。濟(jì)南代理記賬公司

　　Invoice is stamped with the tax (hereinafter, but cannot say that didn't cover with the certificate of tax (hereinafter compliance. Such as bore a unified administrative institution of finance (hereinafter receipt, no cover tax (hereinafter bus tickets, train tickets and plane tickets, receipts for hospital use. Etc. If go to outside on a business trip, "proforma invoice" also can be used as reimbursement vouchers. Also, as in a contract dispute lawsuit to the court, the court's decision is also can be used as a receipt voucher evidencing payment and the award. In the homemade source documents, such as borrowing form also can be used as payment basis. Jinan bookkeeping agency company

　　二、盡量減少“白條”入賬

　　Second, try to reduce the "white"

　　白條，財(cái)務(wù)上指非正式單據(jù)，即：不合法的便條、不合規(guī)的單據(jù)來(lái)充當(dāng)原始憑證。

　　Ious, refers to the informal financial documents, i.e., not legal memoranda, compliance documents to act as the original documents.

　　如果是以內(nèi)容不真實(shí)的“白條”入賬，則是違法行為，不可入賬。但在某些特定條件下是允許入賬的，如在對(duì)外經(jīng)營(yíng)活動(dòng)中確實(shí)無(wú)法取得發(fā)票，從真實(shí)性的原則出發(fā)，允許以相關(guān)的自制憑證來(lái)入賬。

　　If the content is not the real "white" billing is illegal, not books. But is allowed to enter an item in an account under certain conditions, such as do not have the invoice in foreign business activities, starting from the principle of authenticity, allows for homemade vouchers to enter an item in an account.

　　三、發(fā)票上的項(xiàng)目要全面審核

　　Third, the items on the invoice to review

　　審核發(fā)票的名稱、發(fā)票的類型、填制日期和編號(hào)、經(jīng)濟(jì)業(yè)務(wù)內(nèi)容、數(shù)量、計(jì)量單位、單價(jià)和金額、填制單位名稱及經(jīng)辦人的簽名并蓋章等。

　　The type of the name of the audit invoice, invoice, fill the date and serial number, economic business content, quantity, measuring unit, unit price and amount, fill the name of the entity and the agent's signature and seal, etc.

　　在發(fā)票審核時(shí)需關(guān)注發(fā)票上需要寫明單位的全稱，但需要區(qū)分一種情況，對(duì)于有些必須要個(gè)人實(shí)名登記的發(fā)票，如飛機(jī)票、火車票、住宿費(fèi)發(fā)票、手機(jī)話費(fèi)發(fā)票則可以認(rèn)定為合規(guī)發(fā)票;對(duì)于發(fā)票的類型要留意是否按合同要求提供;對(duì)于填制人與復(fù)核人應(yīng)是不同的經(jīng)辦人;對(duì)于蓋章，則需要蓋發(fā)票專用章，而不是財(cái)務(wù)專用章，或帶有五角星的公章，或是合同專用章等。

　　The invoice review need to focus on the need to specify the full name of the unit on the invoice, but need to distinguish between a kind of situation, for some personal real-name registration must be invoice, such as air ticket, train ticket, accommodation invoices, the mobile phone can be regarded as the compliance invoices; For the type of invoice whether to pay more attention to provide according to the contract; For drawn up and review should be different agent; For stamp, you may need to cover with the special invoice seal, rather than financial special seal, or official seal with a five-pointed star, or a special seal for contract, etc.

　　四、注意發(fā)票的時(shí)效性

　　Fourth, pay attention to the efficiency of the invoice

　　在日常的付款中，財(cái)會(huì)人員也時(shí)而看到收到的發(fā)票時(shí)間比發(fā)票上填寫的時(shí)間滯后很多，有的還是跨年度的。在會(huì)計(jì)上能否入賬呢?需要區(qū)分兩種情況：

　　In daily payment and accounting personnel also sometimes see invoice received a lot of time lag time than fill in on the invoice, there is the maximal. On the accounting can enter an item in an account? Need to distinguish between two kinds of circumstances:

　　第一種情況是費(fèi)用已作預(yù)提在當(dāng)年入賬，但當(dāng)年未取得發(fā)票。根據(jù)國(guó)家稅務(wù)總局2011年第34號(hào)公告，實(shí)務(wù)中在當(dāng)年所得稅預(yù)繳時(shí)可按賬面發(fā)生額核算，但需要在下年度所得稅匯算清繳前取得發(fā)票，否則要做所得稅納稅調(diào)增處理。

　　The first is that fee for accrued in the books, but has not obtained the invoice. No.34 announcement in 2011, according to the state administration of taxation practice in income tax according to the carrying amounts incurred when advance payment, but need to make before the next annual income tax payable or refundable amount invoice, or income tax increase processing to do.

　　第二種情況是當(dāng)年取得了發(fā)票但未在當(dāng)年入賬，即是跨年入賬。從會(huì)計(jì)核算真實(shí)性原則出發(fā)，根據(jù)影響程度的高低，要么在下年度費(fèi)用中列支，要么通過(guò)“以前年度損益調(diào)整”進(jìn)行調(diào)整。再來(lái)看是否可以在所得稅前扣除，根據(jù)影響程度的高低，要么在當(dāng)期費(fèi)用列支，要么通過(guò)“以前年度損益調(diào)整”進(jìn)行調(diào)整。至于是否可以在所得稅前扣除，根據(jù)國(guó)家稅務(wù)總局2012年第15號(hào)公告，對(duì)企業(yè)發(fā)現(xiàn)以前年度實(shí)際發(fā)生的、按照稅收規(guī)定應(yīng)在企業(yè)所得稅前扣除而未扣除或者少扣除的支出，企業(yè)做出專項(xiàng)申報(bào)及說(shuō)明后，準(zhǔn)予追補(bǔ)至該項(xiàng)目發(fā)生年度計(jì)算扣除，但追補(bǔ)確認(rèn)期限不得超過(guò)5年。

　　The second case was made invoice but not in the books, is the New Year. Authenticity of accounting in accounting principle, according to the influence degree of high and low, or the next is listed in the annual fee, either through adjustments "before annual income adjustment". Again to see if it can be deducted before income tax, according to the influence degree of discretion, either in the current building, either through adjustments "before annual income adjustment". As to whether can be deducted before income tax, according to the state administration of taxation in 2012 15th announcement, to the enterprise actual, found the previous year shall be deducted before the enterprise income tax in accordance with the tax deducted or not deduct spending less, enterprises to apply for and instructions, make a special grant retroactive to the project's annual calculating deduction, but retroactive confirm period shall not exceed 5 years.

　　五、對(duì)發(fā)票要“驗(yàn)明正身”

　　Five, the invoice should be "identified"

　　定期及不定期地在國(guó)地稅務(wù)網(wǎng)站或通過(guò)當(dāng)?shù)氐募{稅服務(wù)中心及本地主管稅務(wù)機(jī)關(guān)等方式咨詢發(fā)票的真?zhèn)危詼p少或杜絕假發(fā)票。濟(jì)南代理記賬公司

　　On a regular basis and not on a regular basis in the land tax website or through the local tax consulting service center, and the local competent tax authorities where the way the authenticity of the invoice, in order to reduce or eliminate false invoices. Jinan bookkeeping agency company

　　六、注意發(fā)票是否為“陰陽(yáng)發(fā)票”

　　Sixth, pay attention to whether the invoice as "Yin and Yang invoice"

　　陰陽(yáng)發(fā)票是指發(fā)票的對(duì)應(yīng)聯(lián)次內(nèi)容不一致。在審查發(fā)票時(shí)，要看復(fù)寫的字跡顏色是否相同，正反雙面顏色是否一致，內(nèi)容是否完整，辨別有無(wú)局部復(fù)寫的痕跡。

　　Yin and Yang refers to the corresponding invoice the sheet number content is not consistent. When review invoice, see copy of the writing is the same color, positive and negative double-sided color are consistent, the content is complete, identify any traces of the local copy.

　　七、注意發(fā)票是否“偷梁換柱”

　　Seventh, pay attention to whether the invoice "bait-and-switch"

　　即所提供發(fā)票與真實(shí)業(yè)務(wù)不匹配。實(shí)務(wù)中，可分三種情況，第一種是經(jīng)濟(jì)業(yè)務(wù)根本就沒(méi)有發(fā)生，而假借所取得的發(fā)票(有可能是買的假發(fā)票)要求報(bào)銷付款;第二種情況是業(yè)務(wù)真實(shí)發(fā)生，但發(fā)票的內(nèi)容如品種被變更;第三種情況是真實(shí)發(fā)票因遺失等原因而找不到了，只能找一張其他類型的發(fā)票來(lái)替代入賬。根據(jù)《會(huì)計(jì)法》規(guī)定：企業(yè)必須按照國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定對(duì)原始憑證進(jìn)行審核，對(duì)不真實(shí)、不合法的原始憑證不予接受，并向單位負(fù)責(zé)人報(bào)告。在《中華人民共和國(guó)發(fā)票管理辦法》中也規(guī)定，不符合規(guī)定的發(fā)票，不得作為財(cái)務(wù)報(bào)銷憑證，任何單位和個(gè)人有權(quán)拒收。

　　Invoice with the real business provided does not match. Practice, can be divided into three kinds of circumstances, the first is economic business didn't happen, but under the guise of the invoices obtained (false invoices may be bought) require payment reimbursement; The second case is real, but the content of the invoice, such as breed was changes; And the third is the real invoice by reason of lost and can't find it, can only find a invoice to replace the other types. According to "accounting law" regulation: the enterprise must, in accordance with the uniform accounting system of the provisions of the state of the original documents for review, to false or illegal original vouchers will not be accepted, and report to unit leaders. In "measures on invoice management of the People's Republic of China" regulation, also does not conform to the provisions of the invoice, shall not be used as financial reimbursement vouchers, any unit and individual shall have the right to refuse to accept the goods.

　　八、注意發(fā)票號(hào)碼是否“緊密相連”

　　Eight, pay attention to the invoice number is "connected"

　　如果報(bào)銷付款中出現(xiàn)連續(xù)多張連號(hào)的發(fā)票，則該發(fā)票可能存在不符合業(yè)務(wù)的真實(shí)性。

　　If payment reimbursement in continuous more than even the number of the invoice, the invoice may be do not conform to the authenticity of the business.

　　濟(jì)南代理記賬公司:http://www.chnew.cn/