小企业营业执照年审须知

小企业营业执照年审须知 小企业会计做账简易操作流程. 一、每月会计做帐流程 1、根据出纳转过来的各种原始凭证进行审核，审核无误后，编制记账凭证。 2、根据记账凭证登记各种明细分类账。 3、月末作计提、摊销、结转记账凭证，对所有记账凭证进行汇总，编制记账凭证汇总表，根据记账凭证汇总表登记总帐。 4、结账、对帐。做到帐证相符、帐帐相符、帐实相符。 5、编制会计报表，做到数字准确、内容完整，并进行分析说明。 6、将记账凭证装订成册，妥善保管。 二、记账凭证 1、必须具备如下内容 (l)填制凭证的日期:收款凭证和付款凭证的填制日期要按货币资金的实际收入日期、实际付出日期填写;转账凭证的填制日期可以按收到原始凭证的日期填写，也可以按编制记账凭证的日期填写。 (2)凭证编号:记账凭证必须编号，有利于查找。 (3)经济业务摘要:摘要是对经济业务的简要说明。 (4)会计科目:会计科目是账户的名称，正确使用会计科目是进行账务处理的基础环节。 5)金额:记账凭证所列金额是会计核算的基础，关系到会计账簿、会计报表的正确 ( 与否。为此，计算必须准确，书写清楚、符合要求。 (6)所附原始凭证的张数:原始凭证是编制记账凭证的依据，必须在记账凭证上填写所附原始凭证的张数，两者必须相符。 (7)填制凭证人员、稽核人员、记账人员、会计机构负责人、会计主管人员的签名或盖章:以便于明确经济责任。 2、记账凭证审核的内容: (1)填制凭证的日期是否正确:收款凭证和付款凭证的填制日期是否是货币资金的实际收入日期、实际付出日期;转账凭证的填制日期是否是收到原始凭证的日期或者是编制记账凭证的日期。 (2)凭证是否编号，编号是否正确。 (3)经济业务摘要是否正确地反映了经济业务的基本内容。 (4)会计科目的使用是否正确;总账科目和明细科目是否填列齐全。 (5)记账凭证所列金额计算是否准确，书写是否清楚、符合要求。 (6)所附原始凭证的张数与记账凭证上填写的所附原始凭证的张数是否相符。 (7)填制凭证人员、稽核人员、记账人员、会计机构负责人、会计主管人员的签名或盖章是否齐全。 三、月末会计的计提、结转分录 (一)计提职工福利费、职工教育费、工会经费 upgrading of enterprises. Provinces and cities this year to entrepreneurs as a key talent, it is also the County Enterprise transformation and upgrading of the actual need. Entrepreneurs are all kinds of talent condensed, users and enterprises innovative organizers, is the core of enterprise development, is key to promoting talents construction of private enterprise. Therefore, we would like to put the construction of enterprisers in the most important position to catch. Entrepreneurs ' ability to take the initiative, strong quality. Take the initiative to visit the well-known enterprises in developed areas, study, went to Qinghua University, Zhejiang University and other colleges and universities to attend advanced training, positive innovation, to seize the commanding point in future development, strengthen strategic thinking. Yucai to play the principal role of enterprises. Must be willing to invest, lavished introduces technological leading talents, high-level experts and talents. To increased talent training efforts, strengthening and University, and hospital by, and training institutions of contact cooperation, active for enterprise employees built learning training platform, especially focused on "create II generation", and Cenozoic entrepreneurs of training, widely carried out "teacher with acts" "to old with new" skills contest, activities, effective created good of talent environment, efforts construction a support scale big, and quality high, and structure excellent of talent team, forPowerful support 1、按工资总额14%提取职工福利费 借:管理费用--福利费 贷:应付福利费 2、按工资总额1.5%提取职工教育费 借:管理费用--职工教育费 贷:其他应付款--职工教育费 3、按工资总额2%提取工会经费 借:管理费用--工会经费 贷:其他应付款--工会经费 (二)提固定资产折旧 借:管理费用--折旧费 贷:累计折旧 (三)摊销费用 借:管理费用(或营业费用等) 贷:待摊费用(或长期待摊费用) (四)计提税金 借:主营业务税金及附加 贷:应交税金--城建税 贷:其他应交款--教育费附加 (五)结转各种收入 、结转主营业务收入 1 借:主营业务收入 贷:本年利润 2、结转其他业务收入 借:其他业务收入 贷:本年利润 3、结转营业外收入 借:营业外收入 贷:本年利润 (六)结转成本、支出、税金 1、结转成本 借:本年利润 贷:主营业务成本 2、结转其他业务支出 借:本年利润 贷:其他业务支出 3、结转营业外支出 借:本年利润 upgrading of enterprises. Provinces and cities this year to entrepreneurs as a key talent, it is also the County Enterprise transformation and upgrading of the actual need. Entrepreneurs are all kinds of talent condensed, users and enterprises innovative organizers, is the core of enterprise development, is key to promoting talents construction of private enterprise. Therefore, we would like to put the construction of enterprisers in the most important position to catch. Entrepreneurs ' ability to take the initiative, strong quality. Take the initiative to visit the well-known enterprises in developed areas, study, went to Qinghua University, Zhejiang University and other colleges and universities to attend advanced training, positive innovation, to seize the commanding point in future development, strengthen strategic thinking. Yucai to play the principal role of enterprises. Must be willing to invest, lavished introduces technological leading talents, high-level experts and talents. To increased talent training efforts, strengthening and University, and hospital by, and training institutions of contact cooperation, active for enterprise employees built learning training platform, especially focused on "create II generation", and Cenozoic entrepreneurs of training, widely carried out "teacher with acts" "to old with new" skills contest, activities, effective created good of talent environment, efforts construction a support scale big, and quality high, and structure excellent of talent team, forPowerful support 贷:营业外支出 4、结转税金 借:本年利润 贷:主营业务税金及附加 (七)结转各项费用 1、结转管理费用 借:本年利润 贷:管理费用 2、结转财务费用 借:本年利润 贷:财务费用 3、结转营业费用 借:本年利润 贷:营业费用 (八)季度计提所得税 1、提取时 借:所得税 贷:应交税金--所得税 2、结转所得税 借:本年利润 贷:所得税 3、上缴所得税 借:应交税金--所得税 贷:银行存款或现金 四、结账工作 1、结账前，必须将本期内所发生的各项经济业务全部登记入账。 2、结账时，应当结出每个账户的期末余额。需要结出当月发生额的，应当在摘要栏内注明“本月合计”字样，并在下面通栏划单红线。需要结出本年累计发生额的，应当在摘要栏内注明“本年累计”字样，并在下面通栏划单红线;12月末的“本年累计”就是全年累计发生额，全年累计发生额下应当通栏划双红线，年度终了结账时，所有总账账户都应当结出全年发生额和年末余额。 五、月末结账后要进行对帐 对账的内容主要包括账证核对，账账核对，账实核对，账表核对。 (1)账实相符。是账簿记录与实物、款项实有数核对相符的简称。保证账实相符，是会计核算的基本要求。由于会计账簿记录是实物款项使用情况的价值量反映，实物款项的增减变化情况，必须在会计账簿记录上如实记录、登记。因此，通过会计账簿记录的正确性，发现财产物资和现金管理中存在的问题，有利于查明原因、明确责任，有利于改进管理、提高效益，有利于保证会计资料真实、完整。 upgrading of enterprises. Provinces and cities this year to entrepreneurs as a key talent, it is also the County Enterprise transformation and upgrading of the actual need. Entrepreneurs are all kinds of talent condensed, users and enterprises innovative organizers, is the core of enterprise development, is key to promoting talents construction of private enterprise. Therefore, we would like to put the construction of enterprisers in the most important position to catch. Entrepreneurs ' ability to take the initiative, strong quality. Take the initiative to visit the well-known enterprises in developed areas, study, went to Qinghua University, Zhejiang University and other colleges and universities to attend advanced training, positive innovation, to seize the commanding point in future development, strengthen strategic thinking. Yucai to play the principal role of enterprises. Must be willing to invest, lavished introduces technological leading talents, high-level experts and talents. To increased talent training efforts, strengthening and University, and hospital by, and training institutions of contact cooperation, active for enterprise employees built learning training platform, especially focused on "create II generation", and Cenozoic entrepreneurs of training, widely carried out "teacher with acts" "to old with new" skills contest, activities, effective created good of talent environment, efforts construction a support scale big, and quality high, and structure excellent of talent team, forPowerful support (2)账证相符。是会计账簿记录与会计凭证有关内容核对相符的简称。保证账证相符，也是会计核算的基本要求。由于会计账簿记录是根据会计凭证等资料编制的，两者之间存在逻辑联系。因此，通过账证核对，可以检查、验证会计账簿和会计凭证的内容是否正确无误，以保证会计资料真实、完整。各单位应当定期将会计账簿记录与其相应的会计凭证(包括时间、编号、内容、金额、记账方向等)逐项核对，检查是否一致。如果发现有不一致之处，应当及时查明原因，并按照规定予以更正。 (3)账账相符。是会计账簿之间相对应记录核对相符的简称。保证账账相符，同样是会计核算的基本要求。由于会计账簿之间，包括总账各账户之间、总账与明细账之间、总账与日记账之间、会计机构的财产物资明细账与保管部门、使用部门的有关财产物资明细账之间等相对应的记录存在着内在联系，通过定期核对，可以检查、验证会计账簿记录的正确性，便于发现问题，纠正错误，保证会计资料的真实、完整和准确无误。 (4)账表相符。是会计账簿记录与会计报表有关内容核对相符的简称。保证账表相符，同样也是会计核算的基本要求。由于会计报表是根据会计账簿记录及有关资料编制的，两者之间存在着相对应的关系。因此，通过检查会计报表各项目的数据与会计账簿有关数据是否一致，确保会计信息的质量。 六、月末编制会计报表要求 按照国家统一的会计规定的编制基础、编制依据、编制原则和，做到内容完整、数字真实、计算准确、编报及时。 会计报表之间、会计报表各项目之间，凡是有对应关系的数字，应当相互一致，会计报表中本期与上期的有关数字，应当相互衔接。 会计报表附注和财务情况说明书应按照《企业财务会计报告条例》和国家统一的会计制度的规定，对会计报表中需要说明的事项作出真实、完整、清楚的说明。 对外提供的财务会计报告，应由单位负责人和主管会计的负责人、会计机构负责人(会计主管人员)签名并盖章;设置总会计师的企业，还应由总会计师签名并盖章，方可生效。 七、商业企业涉及的税金:增值税、城建税、教育费附加、个人所得税、印花税、房产税、土地使用税、所得税、车船使用税等。 upgrading of enterprises. Provinces and cities this year to entrepreneurs as a key talent, it is also the County Enterprise transformation and upgrading of the actual need. Entrepreneurs are all kinds of talent condensed, users and enterprises innovative organizers, is the core of enterprise development, is key to promoting talents construction of private enterprise. Therefore, we would like to put the construction of enterprisers in the most important position to catch. Entrepreneurs ' ability to take the initiative, strong quality. Take the initiative to visit the well-known enterprises in developed areas, study, went to Qinghua University, Zhejiang University and other colleges and universities to attend advanced training, positive innovation, to seize the commanding point in future development, strengthen strategic thinking. Yucai to play the principal role of enterprises. Must be willing to invest, lavished introduces technological leading talents, high-level experts and talents. To increased talent training efforts, strengthening and University, and hospital by, and training institutions of contact cooperation, active for enterprise employees built learning training platform, especially focused on "create II generation", and Cenozoic entrepreneurs of training, widely carried out "teacher with acts" "to old with new" skills contest, activities, effective created good of talent environment, efforts construction a support scale big, and quality high, and structure excellent of talent team, forPowerful support 内资企业年检的程序: 一、企业领取、报送《年检报告书》和其他有关资料 1、企业领取《年检报告书》 2、《年检报告书》的填写要求 3、企业申报年检须提交的材料及要求 (一) 年检报告书 (二) 营业执照副本及复印件 (三) 企业法人年度资产负债表和损益表。 (四) 其他应当提交的材料( (五)特种设备许可证原件及复印件， (六)企业指定代表或者委托代理人的， (七)会计事务所出具的审计报告原件。 (八)如有非法人分支机构除提交(一)、(二)项所列文件外，还应提交所属法人营业执照 复印件。 (九)法人身份证原件以及复印件，私章，企业公章 二、 登记主管机关受理审核年检材料 办理营业执照 三、 登记主管机关加贴年检标记或加盖年检戳记 登记主管机关对核准通过年检的企业，在其营业执照上贴当年度通过年检的标识或加盖年检戳记。年检标识分"A级"和"B级"两种。对遵守工商企业登记管理法规胃口良好的企业定为"A级"，对有违反工商企业管理法规行为的企业定为"B 级"。 四、 缴纳年检费，发还营业执照 内资企业年检应提交的材料 upgrading of enterprises. Provinces and cities this year to entrepreneurs as a key talent, it is also the County Enterprise transformation and upgrading of the actual need. Entrepreneurs are all kinds of talent condensed, users and enterprises innovative organizers, is the core of enterprise development, is key to promoting talents construction of private enterprise. Therefore, we would like to put the construction of enterprisers in the most important position to catch. Entrepreneurs ' ability to take the initiative, strong quality. Take the initiative to visit the well-known enterprises in developed areas, study, went to Qinghua University, Zhejiang University and other colleges and universities to attend advanced training, positive innovation, to seize the commanding point in future development, strengthen strategic thinking. Yucai to play the principal role of enterprises. Must be willing to invest, lavished introduces technological leading talents, high-level experts and talents. To increased talent training efforts, strengthening and University, and hospital by, and training institutions of contact cooperation, active for enterprise employees built learning training platform, especially focused on "create II generation", and Cenozoic entrepreneurs of training, widely carried out "teacher with acts" "to old with new" skills contest, activities, effective created good of talent environment, efforts construction a support scale big, and quality high, and structure excellent of talent team, forPowerful support