會計一個月的工作可能會有幾天特別的繁忙。因此會計應將每月的工作進行歸類，區(qū)分輕重緩急，不要盲目的工作。以下濟南代理記賬公司為大家列舉每月會計應該注意的工作重點，希望對你們有所幫助：

Accounting work a month there may be a few days special busy.So the accountant should classify the monthly work priorities, not to blindly.The following jinan bookkeeping agency company list for you monthly accounting should pay attention to focus, hope to help you:
一、做賬的資料準備工作 （Do zhang data preparation work）
 (一)現(xiàn)金、銀行存款明細核對（Details of cash, bank deposit check）
貨幣資金是企業(yè)最容易出現(xiàn)問題的資產(chǎn)，因此企業(yè)每月都應認真核對每筆款項的進出記錄。月底打出銀行對賬單同企業(yè)銀行明細賬認真核對往來，對存在出入的地方及時處理，確保銀行賬務明確。
Monetary fund is the enterprise most prone to problems of assets, so enterprises should be carefully checked every month every money in and out of the record.Hit bank statement at the end of bank subsidiary ledger should be carefully checked, with the enterprise to the discrepancies in place timely processing, to ensure that bank accounts are clear.
在工作實務中，多數(shù)企業(yè)的銀行賬務都存在出入，不能與實際業(yè)務相吻合，有時因為處理不當導致月底銀行賬面余額出現(xiàn)負數(shù)，所以每月結賬前的銀行核對是很必要的，發(fā)現(xiàn)問題及時處理。
In practice, most companies bank accounts there is discrepancy, not in conformity with the actual business, sometimes because of improper handling, leading to the end of the month the bank book balance appear negative, so a month before we settle bank check is very necessary, handle in time when problems found.
歸集當月所有費用單據(jù)和費用項目，確定賬面有足夠現(xiàn)金能夠支付，防止賬面現(xiàn)金余額出現(xiàn)負數(shù)。
Summarize all the documents and project cost during the month, determine the book have enough cash to pay, to prevent the occurrence of negative carrying cash balances.
(二)業(yè)務往來核對（Business to check）
將本月入賬進項和銷項發(fā)票仔細核對，確定每張發(fā)票的結算方式，是現(xiàn)金結算的索要收據(jù)證明，是銀行結算的應取得對應的銀行結算憑據(jù)，是往來掛賬的按號入座認真入賬。
Input and output will be booked this month invoice carefully checking, determine the the method of payment of each invoice, is cash settlement requesting receipts to prove, is bank settlement should be made corresponding bank settlement credentials, are current bill according to the number of seats seriously.
(三)存貨成本核算（Inventory cost accounting）
每月做賬前最好將上月底賬面庫存商品的名稱、單價、金額詳細列出，結合當月銷售發(fā)票和進項發(fā)票的開票信息，計算入賬后賬面存貨成本變動對利潤的影響，不要盲目的認證發(fā)票和領用存貨，導致賬面庫存出現(xiàn)負數(shù)或成本變動浮動太大，影響當期利潤。
Do zhang a month before it is best to the end of last month the name of the book inventory goods, unit price, amount of detail, combined with the month sales invoice and input the invoice billing information, book inventory cost calculation after booked changes impact on profits, not to blindly certified invoice and recipients in stock, cause a change in the book inventory negative or cost floating is too large, affect the profits of the current period.
根據(jù)當月銷售情況，及時收集存貨出入庫單據(jù)，計算產(chǎn)品成本或銷售成本，估算當月利潤。
According to sales during the month, loading and unloading documents, collect the inventory calculation product cost or the cost of sales, profit estimation for the month.
二、如何編制憑證 （How to prepare the documents）
同一企業(yè)日常業(yè)務內(nèi)容比較固定，所以憑證編制內(nèi)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(yè)通常業(yè)務憑證類別有以下幾類：
The same enterprise daily business content is fixed, so documents compiled content change is not big, 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（Tax payment receipt）
每月月初企業(yè)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(yè)務發(fā)票處理（The business invoice processing）
將當月填開和取得發(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、應交稅費以及費用科目進行核算。將全部專用發(fā)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(tǒng)統(tǒng)計的金額以及網(wǎng)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(fā)票處理（Expenses invoice processing）
做好內(nèi)部單據(jù)報銷制度，規(guī)定報銷時間，及時收集公司員工手中的費用單據(jù)，將其歸類入賬。認真查看費用單據(jù)是否合法，未取得合法憑據(jù)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(guī)定的費用科目，應及時核對發(fā)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（Cost calculation and booked）
對生產(chǎn)性企業(yè)，應做好內(nèi)部單據(jù)傳遞規(guī)定，將公司發(fā)生的所有與生產(chǎn)有關的內(nèi)部單據(jù)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(chǎn)成本歸集、分配憑證;產(chǎn)品入庫憑證以及銷售成本結轉(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)做好費用計提及攤銷（Prepare expense provision and amortization）
做好每月固定發(fā)生的計提業(yè)務，如固定資產(chǎn)計提折舊、無形資產(chǎn)攤銷、水電費計提、工資計提以及以工資為基數(shù)計提的福利費、教育經(jīng)費、工會經(jīng)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(zhuǎn)本年利潤（Summarize and losses of the class course, carry forward this year's profits）
將所有單據(jù)入賬后應認真歸集當月?lián)p益類科目發(fā)生金額，將其分類轉(zhuǎn)入"本年利潤"科目，查看當月利潤實現(xiàn)情況。
After all documents evidencing should earnestly summarize month subjects such as profit and loss amount, the classification into "profit this year" subjects, checking their profit during the month.
三、應納增值稅稅額計算 （The VAT payable tax amount is calculated）

(一)積極核對銷售業(yè)務，盡快填開銷項發(fā)票，確定當月銷項稅額
（Check sales business actively, as soon as possible to fill cost invoice, determine the output tax of the month.）
銷售是企業(yè)日常工作的重點，是企業(yè)經(jīng)營的核心。銷售發(fā)票是財務記賬，確定業(yè)務發(fā)生的合法憑據(jù)，因此企業(yè)在發(fā)生銷售業(yè)務時應盡快給對方開具發(fā)票，確定當月銷售情況。
Marketing is the key of the enterprise daily work, is the core of enterprise management.Sales invoice is the financial accounting, identify business legitimate credentials, so enterprises as soon as possible after the occurrence of business sales invoice for each other, determine the sales during the month.
一個業(yè)務從合同簽定，到公司發(fā)貨、對方驗收確認、發(fā)票填開是有一段時間的，這段時間又因為客戶的大小、業(yè)務往來的頻率、各公司驗收程序的不同存在差異。有時銷售企業(yè)甚至不能自主確定開票時間，只能根據(jù)客戶的需要進行開票，與稅法規(guī)定的開票要求不符。
A business from the contract signing, to the shipping company, other acceptance confirmation, invoice is open for a time, this paragraph of time again since the size of the customer, the frequency of the business, the company of the differences between different acceptance procedures.Sometimes selling enterprises even can not independently determine the time of make out an invoice, can only make out an invoice according to the needs of customers, not in conformity with the requirements of the issuing of tax law.
做為企業(yè)的財務人員，特別是負責稅務工作的人員，必須對企業(yè)日常銷售業(yè)務的處理相當明確，熟悉主要客戶的開票要求，能夠在滿足客戶要求的同時，又不耽誤本公司正常的工作處理。為了很好的協(xié)調(diào)雙方的工作，會計人員應當在每月20號左右就開始核實當月開票稅額，將應該開具發(fā)票的業(yè)務盡早完成，通常企業(yè)在每月結束前3天就會停止填開發(fā)票。因此企業(yè)若是需要對方給其開具發(fā)票應盡快聯(lián)系，不要拖到月底再同對方交涉。
As enterprise financial personnel, especially the personnel responsible for tax, enterprises must be daily sales business processing is quite clear, familiar with the main customers of make out an invoice requirements, to meet the requirements of the customers at the same time, and do not delay the normal work of the company.In order to well coordinate the efforts of both sides, accountants should be at the beginning of the 20 or so a month to verify the month make out an invoice amount, the business of drawing up invoices should be completed as soon as possible, usually businesses in 3 days before the end of each month would be unable to fill in the invoice.Therefore if the enterprise need each other to the invoice shall contact as soon as possible, don't put off till the end of the month with each other again.
(二)認真核對當月進項發(fā)票，保證發(fā)票及時認證，確定當月進項稅額。
Input the invoice should be carefully checked that month, ensure the authentication invoice, determine the input tax that month.
通常商品要比發(fā)票提前到達企業(yè)，企業(yè)在收好貨物的同時還應確認發(fā)票的開具情況，在規(guī)定時間未收到發(fā)票時應與對方聯(lián)系，索要發(fā)票。
Usually goods arrive early than invoice enterprises, enterprises in away at the same time should also confirm the invoice of the goods issue, within the prescribed time not yet received the invoice should be in touch with each other and ask for the invoice.
進項發(fā)票只有通過稅務機關認證審核通過之后，方能進行抵扣稅額。目前專用發(fā)票認證一般是通過網(wǎng)上遠程認證系統(tǒng)自行認證，未在單位自行認證的應去稅務機關或中介機構代理認證。因此企業(yè)會計應在規(guī)定時間及時辦理認證，確定當月進項稅額。
Input the invoice only by the tax authority certification after approval, can the deductible tax.The special invoice certification general remote authentication system certification, through the Internet is not in the unit self certification should go to the tax authority or agency proxy authentication.So the enterprise accounting shall timely deal with certification within the prescribed time, determine the input tax that month.
一個企業(yè)每月進項發(fā)票較多時，通常不會在一個月全部認證，而是有選擇的認證部分發(fā)票。發(fā)票認證時主要考慮三個因素：第一，當月繳納稅金金額。在稅務機關規(guī)定稅負范圍上下計算當月稅金;第二，考慮會計存貨和成本處理。有些商品當月購入當月銷售，這些發(fā)票應該在當月認證，否則將導致賬面庫存為負數(shù);生產(chǎn)企業(yè)成本計算需要原材料，若當月生產(chǎn)領用材料發(fā)票未進行認證處理，將會降低產(chǎn)品成本;第三，發(fā)票是否將要到期。按照稅法要求，發(fā)票自填開之日起90日內(nèi)(不同類別的發(fā)票有效期限略有不同，詳細介紹參見前面"進項稅額抵扣時限的規(guī)定")進行認證。因為多數(shù)企業(yè)特別是商業(yè)零售企業(yè)存在銷售不開發(fā)票現(xiàn)象，導致進項發(fā)票盈余，遲遲無法認證。因此企業(yè)在認證發(fā)票時應認真查看當月進項發(fā)票情況，先將快要到期發(fā)票進行認證。
A monthly income invoice is large, usually won't be in a month all certification, but the certification to select part of invoice.Invoice authentication mainly consider three factors: first, the amount of pay taxes during the month.Prescribed by the tax authorities, tax scope and calculate monthly taxes;Second, consider inventory and cost accounting treatment.Some goods to buy that month sales during the month, the invoice should be certified during the month, otherwise will cause the book inventory is negative;Production enterprise cost calculation need raw materials, if production not authenticate recipients materials invoice processing during the month, will reduce the product cost;Third, the invoice whether it is due.In accordance with the requirements of the tax law, since the opening within 90 days from the date of invoice (effective deadline is slightly different, different categories of invoice details see the front the regulation of deducting VAT on purchase of "time") for authentication.Because most of the enterprises, especially commercial retail sales enterprise existence not development ticket phenomenon, cause the input invoice surplus, delays in certification.So enterprises should seriously when the authentication invoice checking their input invoices for the month is about to expire first invoice authentication.
(三)控制銷項開票稅額，調(diào)控進項發(fā)票稅額，做好稅款計算與繳納。
Control the output tax amount of make out an invoice, regulating the income tax invoices, tax calculation and payment.
增值稅一般納稅企業(yè)繳納的主要稅種就是增值稅，增值稅的通常計算是用當月銷項稅額減去當月進項稅額和上月留存的未抵扣進項稅額。增值稅計算較為簡單，但是控制起來非常復雜，企業(yè)要同時考慮到當月銷項開票情況和進項發(fā)票到達、認證情況，還要考慮稅務機關對企業(yè)的稅負要求。
General VAT taxpayer is the main tax of pay value-added tax, value-added tax is usually calculated with the output tax minus the input tax that month that month and last month retained without deduction of input tax.VAT calculation is relatively simple, but very complicated to control, the enterprise must at the same time, considering the situation of output during the month make out an invoice and input invoice arrived, certification, consider the tax authority to the enterprise tax burden.
稅務機關為了控制企業(yè)增值稅的繳納情況，根據(jù)不同類型的企業(yè)制定了相應的稅負，即全年應該繳納的增值稅金額(計算方法可參見前面介紹)。防止企業(yè)通過非法操作少繳納增值稅。企業(yè)通常是將繳納的增值稅金額控制在稅負標準線附近，有時還會略微低于稅負標準。各地稅負標準不一，執(zhí)行力度也存在差異，企業(yè)應根據(jù)當?shù)厍闆r認真執(zhí)行。
Tax authorities in order to control the pay of corporate tax, according to the different types of enterprises to set up the corresponding tax burden, which should pay the VAT amount for the whole year (calculation method can see described above).Prevent enterprise through illegal operations less pay VAT.Companies usually will pay VAT amount control near the tax burden line, sometimes slightly below the standard tax burden.Around taxes have different standard, enforcement is different, the enterprise shall be carried out according to the local situation seriously.
稅務機關的稅負標準是指全年企業(yè)完成的稅務要求，企業(yè)個別月份繳納稅金金額低于或高于稅負標準都是正常的。但是個別企業(yè)負責人在處理時往往比較"認真"，通過多種途徑將每月增值稅的繳納金額都控制在稅負標準線上，這樣處理是沒必要的。
The tax burden of the taxation authority standard refers to the enterprise complete tax requirements throughout the year, enterprises pay taxes amount is lower than in individual standard are normal or higher taxes.But when processing, head of the individual companies tend to be more "serious", through a variety of ways to control the all monthly VAT payments online tax standards, this kind of treatment is not necessary.
四、計提地稅稅金 （Make local taxes）
按照稅法要求，企業(yè)在計算繳納增值稅的同時，還應計提繳納部分地稅稅金，主要包括城市維護建設稅和教育費附加，多數(shù)地區(qū)已開始計提地方教育費附加。企業(yè)應在月末計提，月初申報繳納，取得完稅憑證沖銷計提金額。
In accordance with the requirements of the tax law, the enterprise in calculating pay VAT at the same time, should also be provision to pay part of the local tax, including urban maintenance and construction duty and educational expenses to add, most areas have begun to make local educational expenses to add.Enterprises should make a provision at the end of the month, declare and pay early, get the amount of tax payment receipt reverse the provision.
這些計提的稅金屬于企業(yè)費用，因此企業(yè)在估算當月利潤時，也應考慮這些數(shù)據(jù)。
These disadvantages of taxes belongs to the enterprise cost, so enterprise in estimating profits during the month, also should consider these data.
五、其他稅種計算及繳納 （Other tax calculation and payment）
正常月份，企業(yè)只需考慮計算增值稅及計提的地稅稅金，但個別月份如季度、年末結束應計算繳納所得稅;根據(jù)稅務機關要求按季度或半年繳納印花稅、房產(chǎn)稅、土地使用稅等。
In normal, enterprises need to consider to calculate the VAT and provision of local tax, but individual such as quarter, at the end of the month end to calculate and pay income tax should be;According to the tax authorities require quarterly or half a year pay the stamp tax, property tax, land use tax, etc.
(一)所得稅（Income tax）
所得稅一般是按季預繳，年終匯算清繳(詳細介紹可看前面內(nèi)容)。會計在季度結束月份進行賬務處理時應全面考慮該季度各月份的經(jīng)營情況，在做賬之前估算該季度應繳納所得稅金額，不足之處及時調(diào)整。
Income tax is usually advance payment shall be made according to the season, the end of the liquidation (detailed introduction to look at the front).Accounting at the end of the quarter in accounting should fully consider the quarter operating condition of each month before do zhang estimates for the quarter should pay income tax amount and deficiencies in a timely manner to adjust.
所得稅征收和計算方法較多，會計應根據(jù)企業(yè)所得稅的征收方式，處理企業(yè)的收入與費用單據(jù)的比例。所得稅也應在季度結束月份計提，次月納稅申報取得完稅憑證后沖減計提金額。
Income tax collection and calculation method is more, should according to the way of collection of enterprise income tax accounting, processing enterprise in proportion to the revenues and expenses of the documents.Provision, the month following the month in which the income tax should also be at the end of the quarter write-downs after tax payment receipts issued by the tax returns to obtain the depreciation amount.
(二)按季度或半年繳納的稅種處理（On a quarterly or half a year to pay taxes）
有些稅種通常不是按月份計算的，如印花稅中的購銷合同通常是按季度繳納;房產(chǎn)稅、土地使用稅一般是按半年繳納，具體繳納月份由當?shù)囟悇諜C關規(guī)定。會計在進入企業(yè)后應首先確定企業(yè)日常主要申報稅種和具體申報時間，在申報月份按時申報，足額繳納稅金。
Not usually calculated on in some taxes, such as stamp duty in the procurement contract is usually paid quarterly.Property tax, land royalities is commonly according to six months to pay, the specific month pay shall be prescribed by the local tax authorities.Accounting in the enterprises should first determine after daily main tax declaration and specific declaration time, during the reporting month report on time, full specified amount of pay taxes.
(三)特殊稅種單獨處理（Special tax treatment alone）
有些稅種如車輛購置稅、車船稅、契稅、土地增值稅，平時一般不會遇到，因此也不要特別在意，只要在實際發(fā)生時，確定繳納和申報方法認真處理即可。
Some taxes such as vehicle purchase tax, vehicle tax, deed tax, land value-added tax, generally do not meet at ordinary times, so don't care, as long as in the actual occurs, serious processing can pay and declare method is determined.
六、納稅申報 （Tax return)
前面所做的工作基本是為納稅申報準備的，因為企業(yè)只有進行了納稅申報，稅務機關才能對企業(yè)進行稅款征收，而傳統(tǒng)意義上的會計報表只是記錄企業(yè)經(jīng)營狀況的報表，不是稅務機關征收稅款的依據(jù)，企業(yè)應根據(jù)申報的不同稅種填制和申報對應的納稅申報表。
In front of the work done by basic is for tax return, only because the enterprise to carry on the tax return, the tax authorities to companies for tax collection, and in the traditional sense of the accounting statements just record companies operating reports, no basis for tax authorities to collect taxes, enterprise should according to different tax declaration fill the corresponding tax return and tax return.
企業(yè)應根據(jù)自身的經(jīng)營性質(zhì)確定納稅稅種，并根據(jù)當?shù)囟悇諜C關要求的申報方式按時進行申報。納稅申報成功后應及時打印完稅憑證，取得完稅憑證后，一個月的會計工作才算結束。
Enterprise should according to their own business properties determine the tax payment of taxes, and in accordance with the requirements of the local tax authorities of the declaration on time.Tax declaration should be printed in time after successful tax payment receipt and make tax payment receipt, after a month of accounting work is over.
以上就是濟南代理記賬公司的分享，希望對大家有所幫助。
Above is the jinan bookkeeping agency company share, hope to be of help.
濟南代理記賬公司：http://www.chnew.cn