發票入賬時，會計們要注意哪些事兒?

　　Invoice billing, accountants should pay attention to what?

　　一、付款原始憑證不局限于發票

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

　　發票是蓋有稅務監制章的，但不能說沒有蓋稅務監制章的憑證都不合規。如蓋有財政監制章的行政事業單位統一收據，沒有蓋稅務監制章的汽車票、火車票及飛機票，醫院使用的專用收據等。如果去境外出差，“形式發票”也是可以作為報銷憑證的。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的。濟南代理記賬公司

　　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，財務上指非正式單據，即：不合法的便條、不合規的單據來充當原始憑證。

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

　　如果是以內容不真實的“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，如在對外經營活動中確實無法取得發票，從真實性的原則出發，允許以相關的自制憑證來入賬。

　　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、發票上的項目要全面審核

　　Third, the items on the invoice to review

　　審核發票的名稱、發票的類型、填制日期和編號、經濟業務內容、數量、計量單位、單價和金額、填制單位名稱及經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.

　　在發票審核時需關注發票上需要寫明單位的全稱，但需要區分一種情況，對于有些必須要個人實名登記的發票，如飛機票、火車票、住宿費發票、手機話費發票則可以認定為合規發票;對于發票的類型要留意是否按合同要求提供;對于填制人與復核人應是不同的經辦人;對于蓋章，則需要蓋發票專用章，而不是財務專用章，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、注意發票的時效性

　　Fourth, pay attention to the efficiency of the invoice

　　在日常的付款中，財會人員也時而看到收到的發票時間比發票上填寫的時間滯后很多，有的還是跨年度的。在會計上能否入賬呢?需要區分兩種情況：

　　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:

　　第一種情況是費用已作預提在當年入賬，但當年未取得發票。根據國家稅務總局2011年第34號公告，實務中在當年所得稅預繳時可按賬面發生額核算，但需要在下年度所得稅匯算清繳前取得發票，否則要做所得稅納稅調增處理。

　　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.

　　第二種情況是當年取得了發票但未在當年入賬，即是跨年入賬。從會計核算真實性原則出發，根據影響程度的高低，要么在下年度費用中列支，要么通過“以前年度損益調整”進行調整。再來看是否可以在所得稅前扣除，根據影響程度的高低，要么在當期費用列支，要么通過“以前年度損益調整”進行調整。至于是否可以在所得稅前扣除，根據國家稅務總局2012年第15號公告，對企業發現以前年度實際發生的、按照稅收規定應在企業所得稅前扣除而未扣除或者少扣除的支出，企業做出專項申報及說明后，準予追補至該項目發生年度計算扣除，但追補確認期限不得超過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、對發票要“驗明正身”

　　Five, the invoice should be "identified"

　　定期及不定期地在國地稅務網站或通過當地的納稅服務中心及本地主管稅務機關等方式咨詢發票的真偽，以減少或杜絕假發票。濟南代理記賬公司

　　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、注意發票是否為“陰陽發票”

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

　　陰陽發票是指發票的對應聯次內容不一致。在審查發票時，要看復寫的字跡顏色是否相同，正反雙面顏色是否一致，內容是否完整，辨別有無局部復寫的痕跡。

　　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、注意發票是否“偷梁換柱”

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

　　即所提供發票與真實業務不匹配。實務中，可分三種情況，第一種是經濟業務根本就沒有發生，而假借所取得的發票(有可能是買的假發票)要求報銷付款;第二種情況是業務真實發生，但發票的內容如品種被變更;第三種情況是真實發票因遺失等原因而找不到了，只能找一張其他類型的發票來替代入賬。根據《會計法》規定：企業必須按照國家統一的會計制度的規定對原始憑證進行審核，對不真實、不合法的原始憑證不予接受，并向單位負責人報告。在《中華人民共和國發票管理辦法》中也規定，不符合規定的發票，不得作為財務報銷憑證，任何單位和個人有權拒收。

　　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、注意發票號碼是否“緊密相連”

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

　　如果報銷付款中出現連續多張連號的發票，則該發票可能存在不符合業務的真實性。

　　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.

　　濟南代理記賬公司:http://www.chnew.cn/