新开公司财务流程

新开公司财务流程 Financial process Each financial personnel should understand this process, should understand the relevant financial software, the slightly adopted information management scale or management of a higher level of the enterprise, you should know how to use the software and how to set up, as long as the document is correct, all the rest is completed by computer: document - Summary - ledger - the general ledger - various reports etc.. First of all, to understand the financial process is very important. I. General links: 1, according to the original certificate or original certificate summary vouchers. 2. Register cash journal and bank journal according to the receipt and payment voucher. 3. Register the subsidiary ledger according to the accounting voucher. 4, according to the accounting voucher summary, preparation of account summary 5. Register the ledger according to the summary form. 6 at the end of the period, prepare balance sheet and income statement according to general ledger and subsidiary ledger. If the enterprise scale is small, not much traffic, you can not set the ledger, directly to the transaction business registration ledger. The actual accounting practice requires that an accounting clerk must enter a subsidiary ledger for each transaction. The amount in the ledger copies the amount of the summary sheet directly. Enterprises may, according to business volume every five days, ten days, fifteen days, or a month to prepare a summary of subjects. If the business is pretty big. You can also make it a day. Two, specific content: The first thing 1, every month has to do is to the original registration certificate vouchers (must have the financial accounting certificate (Manager) has signed the signature right after you do, then at the end of the month) or regular basis course summary table (the registration registration ledger at the end of the month because through the course summary table the trial balance, ensure the record is not error record), each occurrence of a business registration certificate under the accounting ledger. 2, the end of the month, but also pay attention to depreciation, amortization of prepaid expenses, etc., if the new enterprise start-up costs in the first month all transferred to the cost. Depreciation entries are loan management cost or manufacturing cost of loan depreciation, the depreciation amount is calculated according to the original value of fixed assets, net and the use of life. At the end of the month, taxes and surcharges will be collected, which is actually a local tax. That is, the extraction of taxes and surcharges, urban construction tax, education surcharges, etc., there are tax decisions. 3, after the end of the preparation of the subject summary table, the preparation of two entries. The first entry: the total amount of profit and loss accounts into profit for the year, by main business income (other operating income, investment income, etc.) loan profit for the year. Second entries: profit from the current year, principal operating costs (main business taxes and surcharges, other operating costs, etc.). After the transfer if the difference in the debit or loss does not need to pay income tax, if the lender in the profit required to pay income tax, calculation method, income tax = balance * income tax credit, and then do the accounting voucher, borrow loan income tax taxes payable income tax, borrow the profit income tax credit (although the income tax and profits, but not loss will not pay income tax, mainly to see whether the adjusted taxable income is positive, if it is positive to the calculation of income tax, Also note that the income tax accounting method, the tax payable method, income tax payable amount of subjects and subjects are equal, the impact of tax law, there is time difference when the income tax payable amount of subjects and the subjects are not equal). 4, according to the general ledger assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investment (debt) payable, receivable shall be attached to the rights and interests of the owners (paid), capital reserves, undistributed profits, surplus reserves) account balance (refers to the general ledger at the end one day above the registered amount) to prepare a balance sheet, according to the general ledger or the course summary table of profit and loss accounts (such as management costs, the main business cost, investment income, the main business of the amount (additional) amount refers to the amount of the monthly statement of profit table). (the main business income and tax payable should be determined on the basis of the amount of tax each month in the tax office. Because the tax control opportunity prints a form, there will be specific figures on it) 5, the rest is binding vouchers, writing statements, notes, such as analysis of the situation table 6, pay attention to the problem: A, in addition to the preparation of accounting vouchers and registration details, are carried out at the end of the month. B, the end of the month in cash, bank accounts, account card must be consistent, consistent accounts. At the beginning of each month according to the bank reconciliation of bank account balance reconciliation monotony, analysis did not reach the payment notice. At the beginning of the month returns attention to time, not to overdue tax. In addition, the month of invoices out of the month. Monthly aging analysis and the amount of transactions including accounts receivable and payable, other receivables. Three, report problems: An enterprise accounting statement consists of four statements, in addition to the balance sheet and profit statement, the profit distribution statement and the cash flow statement. The profit distribution statement only needs to be made at the end of the year because the profits will be allocated only at the end of the year. The cash flow statement is only prepared according to the requirements of the tax authorities, and varies from region to province. During the April annual inspection, the tax authorities will ask for your request. (management, finance, business, manufacturing costs at the end of no balance, using the method of node table checkout method, profit and loss account can keep the balance at the end of the month; the manufacturing cost if there is balance, is in the product to be allocated costs, in the balance sheet as the same stock. Zhong Shu added: "you have to look at what you have on the income statement. As long as you have it on your account, you can make a profit. It's not easy to make a mistake. The profit of the profit statement should match that of the balance sheet.". Detail supplement: 1, VAT, corporate income tax in the national tax newspaper (January 1, 2002) after the registration of enterprises in the national tax management; personal income tax and other taxes in the local tax reported At the end of 2, the certification (VAT); at the beginning of the month to copy the tax (VAT tax) 3, the wage base 100%, welfare fee of 14%, union funds 2%, employee education expenses (2.5%, the provisions of the tax law: the establishment of trade unions in enterprises, institutions, social organizations, trade unions to pay the allocation of funds, according to the monthly payroll of all staff and workers by 2% trade unions issued "trade union funds for payment in the tax deductible receipt". Where no special receipt for the allocation of labor funds shall be issued, the labor union funds for the withdrawal shall not be deducted before the enterprise income tax. 4, full insurance: housing provident fund, pension insurance, medical insurance, unemployment insurance 5, transportation enterprises, transportation fees, handling fees, reasonable losses, inspection fees are included in operating costs, industrial enterprises included in the cost 6, the unit has no labor union organization, can not mention the union funds, not to mention after adjustment. The income tax is payable only once a quarter, without monthly mention 7, cash is generally extracted from the basic deposit households, and generally stipulated that the settlement account can not withdraw cash, if there is a special case can be (Zhong Shu added). 8. Travel expenses: transportation, accommodation, food allowance, postal and postal charges, baggage, freight and miscellaneous expenses 9. Keep the cashier's Journal for 25 years Several useful entries: 1, cash long Cash The property to be disposed of is damaged Borrow: dispose of property damage overflow Non operating income (Note: unable to ascertain the cause) 2, cash short Borrow: dispose of property damage overflow Credit: cash Borrow: other receivables - cash receivables (individuals) - insurance compensation receivable Management costs - cash shortage (Note: unable to find out why) The property to be disposed of is damaged 3. Welfare benefits Cost of production Operating expenses Management expenses Payable to welfare 4, mention labor union funds Management costs - union funds Other payables: Union Funds 5, plan to raise staff education funds Management fees - staff education fees Other payable: staff education fee 6, pay wages Salary payable Credit: cash Tax payable - individual income tax should be paid Other payable Other receivables (withholding) 7, extraction of urban construction tax By: main business tax and additional / other business expenses Credit: tax payable - urban construction tax payable 8, the proposed additional education fees Taxes and surcharges on main business Loan: other accounts payable -- education surcharge 9 stamp duty Management fee / prepaid expenses Credit: bank deposit / cash (five yuan stamp duty on each book) Cashier Work I. handling bank deposits and cash collection. Two. Responsible for cheque, bill of exchange, invoice and receipt management. Three, bank accounts and cash accounts, and is responsible for the custody of the financial chapter. Four 、 responsible for reimbursement of travel expenses. 1, the employee can not borrow any points and if you need to borrow, it is necessary to fill in any form, and then to the general manager for approval and signature, by the financial audit, after confirmation, payment by cashier. 2, staff travel back, just fill in the payment certificate, and on the back in a single receipt or invoice, before a reference signature, and then to the general manager signature, is accountable, again by the accounting review, reimbursed by the cashier. Five, the payment of staff wages. A cash receipts and disbursements 1, cash, to face and pay attention to the authenticity of the coupon amount. If the counterfeit money is confiscated, the person in charge shall be responsible for the seizure. 2, cash once paid, should be stamped "paid in cash in the original documents". The person who pays more or less shall be held liable. 3, the daily received the cash to the bank, not "sit". 4, daily routine cash inventory work, so that accounts consistent. Do the cash account, to prevent loss of cash. After work, cash and equivalents are returned to the general manager. 5, generally do not deal with large denomination cash payment business, payment by transfer or exchange procedures. Special circumstances need approval. 6, employees go out loans regardless of the amount, must be signed by the general manager, and any single loan approval. If there is no approval of the loan, the dispute may arise from the responsible person. B bank account processing 1, register bank journal first distinguish account, avoid the wrong person. Exchange procedure. 2, daily account balance, so that the general manager and financial accounting understand the operation of the company's funds, in order to dispatch funds. Daily before leaving account. 3, keep all blank checks, not to leave. 4, the company ledger usually by the cashier custody. C reimbursement review 1, in the payment of the certificate, whether the handler signature, whether the proof of signature. If not, should be filled. 2 whether the original notes attached to the certificate of payment have been altered?. If so, ask the reason or not reimbursed. 3, regular invoices and receipts are mixed paste, if there is, should be posted separately (in principle, in addition to printed financial management stamp of the financial bills, the remaining receipts may not be reimbursed, nor deductible before tax, bell Book Supplement). 4, the payment of the certificate on the completion of the project is more than 3 items?. If it exceeds, it should be filled again. 5, large and small amount is consistent?. If it does not conform, it should be corrected and re filled. 6, reimbursement content is reasonable reimbursement?. If not, should refuse to submit an expense account, for special reasons, should be approved. 7 、 is the certificate of payment signed by the general manager?. If not, will not be reimbursed At the end of the month, at the beginning of the month work plan At the end of each month and the first month of accounting is the most busy, the most important time, The results of a month's work should be collected in the past few days, preparation of statements and tax returns. The more hectic it is, the more likely it is to make mistakes, so the accountant should categorize the work of the month, prioritize and not work blindly. Take the VAT taxpayer as an example, and make a list of the priorities that should be paid attention to by the monthly accounting: I. calculation of VAT tax (a) to check the sales business, fill in the invoice cost as soon as possible, to determine the monthly output tax. Sales is the focus of daily work, is the core of enterprise management. Sales invoice is the financial accounting, to determine the legal basis for the occurrence of business, therefore, enterprises in the sale of business should be issued as soon as possible to each other invoices, determine the sale of the month. A business from the signing of the contract, consignment and other approval to fill out invoice confirmation, there is a period of time, this period of time because of customer size, business frequency, each company of the acceptance procedures differed. Sometimes, sales companies can not even determine the time for billing, only according to the needs of customers billing, and the tax law requirements of the invoice does not match. As the company's financial staff, especially the staff responsible for the tax treatment of enterprise must, daily sales is quite clear, familiar with the main customer billing requirements, to meet customer requirements at the same time, do not delay the normal processing of the company. In order to better coordinate their work, accounting personnel should be in the 20 per month began around the tax invoice verification, the invoice business should be completed as soon as possible, enterprises usually at the end of the month 3 days before will stop filling the invoice. Therefore, if enterprises need each other to the invoice should contact as soon as possible, don't wait until the end of the month to negotiate with each other. (two) carefully check the current monthly receipts, ensure the timely certification of invoices, determine the current amount of input tax. Generally, the goods arrive earlier than the invoice, and the enterprises should also confirm the invoice when they receive the goods. When the invoices are not received in due time, they should contact the other party and ask for the invoice. The input invoice shall be deductible only after the tax authorities have passed the examination and verification. At present, the special invoice authentication is usually certified by the online remote attestation system, and should not be certified by the tax authority or intermediary agency if it is not certified by the unit itself. Therefore, the enterprise accounting should be in time for timely certification, determine the current amount of input tax. An enterprise monthly input invoices more often not in a month all certification, but has the choice of certification part of the invoice. Invoice certification, the main consideration of three factors: first, the amount of tax payment the same month. In the tax authorities within the scope of the tax burden on the calculation of the month tax; second, consider the accounting inventory and cost processing. Some of the items purchased the monthly sales in the month, these invoices should be certified, otherwise it will lead to book inventory is negative; production cost calculation of raw materials, if the material used for production of invoices for authentication processing, will reduce the cost of products; third, the invoice will expire. In accordance with the requirements of the tax law, within 90 days from the invoice issuing date (invoice expiration date of different categories are slightly different, Please refer to the preceding provisions on the time limit for VAT credits. Because most enterprises, especially commercial retail enterprises, there is no Invoicing phenomenon, leading to income invoices surplus, delays in certification. Therefore, enterprises in the certification of invoices should seriously look at the current month receipts invoice, first will soon expire invoice certification. (three) the invoice tax control invoices, tax regulation, tax calculation and payment to. The main value-added tax general taxpayer enterprises pay is a value-added tax, VAT calculation usually is not the output tax deductible VAT input tax minus the month and last month retained. The VAT calculation is relatively simple, but the control is very complicated, the enterprise also take into account the invoice and the invoice monthly sales reached, certification, but also consider the tax burden required by tax authorities. In order to control the payment of enterprise VAT, the tax authorities have formulated the corresponding tax burden according to different types of enterprises, that is, the amount of value-added tax that should be paid for the whole year (calculation method can be described above). Prevent enterprises from paying value-added tax through illegal operation. Firms usually control the amount of value-added tax they pay near the tax line and sometimes lower than the tax standard. Tax standards vary everywhere, there are differences in implementation, enterprises should be implemented in accordance with local conditions. The tax burden standard of the tax authorities refers to the tax requirements of the enterprises throughout the year, and it is normal for enterprises to pay the tax amount less than or higher than the tax standards in individual months. However, when dealing with individual enterprises, they are often "serious", and through a variety of ways to pay the amount of value-added tax on the line of tax burden, it is not necessary to deal with this problem. Two, the local tax levy In accordance with the tax law, enterprises in the calculation of value added tax payments at the same time, should also pay some tax accrued taxes, including the city maintenance and construction tax and education surcharge, most areas have begun to provision of local education surcharge. The enterprise should be accrued at the end of the month, at the beginning of the month to declare and pay tax payment vouchers, made provision for the amount of charge offs. These taxes are included in the costs of the business, so they should be considered when estimating the profits of the month. Three, other taxes and payments Normal month, companies only need to consider tax tax calculation and the provision of value-added tax, but a few months, the end of the year should be calculated as quarterly income tax; quarterly or half a year pay stamp tax, property tax, land use tax according to the tax authorities' request. (I) income tax The income tax is paid quarterly and year-end final settlement (see details above). The end of the month when the accounting accounting treatment should be considered in each month of the quarterly business in the quarter, the quarter should pay income tax amount estimated in the account before the deficiencies of timely adjustment. Income tax collection and calculation methods are more, accounting should be based on corporate income tax collection methods, dealing with corporate income and expenses, the proportion of documents. The income tax should also be the end of month in the quarter provision, monthly tax declaration made payment vouchers offset accrued amount. (two) dealing with taxes according to quarterly or semi annual taxes; Some taxes are usually not calculated by month, such as stamp duty in the purchase and sale contract is usually paid on a quarterly basis; property tax, land use tax is generally paid half yearly, specific payment month stipulated by the local tax authorities. After entering the enterprise, the accountant shall first determine the major declared tax categories and specific declaration time of the enterprise, declare in time and pay the tax in full. (three) special taxes are dealt with separately Some taxes such as vehicle purchase tax, travel tax, deed tax, land value-added tax, usually not encountered, so don't particularly care, as long as the actual occurrence, determine the payment and declaration method treated immediately. Four, accounting for data (1) checking of the details of cash and bank deposits; Monetary capital is the most vulnerable asset of an enterprise, so the enterprise should carefully check the entry and exit records of each fund every month. The end of the month with the bank statement with the enterprise bank ledger account seriously, to place out there in time, to ensure that the bank account is clear. In practice, most enterprises have access to bank accounts, not consistent with the actual business, sometimes because of improper treatment led to the end of the month the bank account balance is negative, so the monthly closing before the bank check is very necessary, found problems in a timely manner. Collect all the expenses documents and expense items for the month, and make sure the books have enough cash to pay, and prevent the book cash balance from appearing negative. (two) checking business transactions; Will this month for the input and output of invoice check, confirm each invoice settlement, cash settlement for a receipt that is bank settlement shall obtain the corresponding bank statements, is current losses are to follow suit for serious. (three) inventory cost accounting; The monthly accounts before the end of the month will be best on the name, book inventory goods price, amount of detail, combined with the billing information of monthly sales invoices and invoices, calculated after entering book inventory cost changes on profits, not blindly certified invoice and receive inventory, resulting in a negative change in the cost of book inventory or too big floating that affect current profits. According to the sales situation of the month, collect the inventory receipts in time, calculate the cost of the product or the cost of sales, and estimate the profit of the month. Five. Prepare vouchers The same enterprise daily business content is relatively fixed, so the content of the preparation of documents change little, accounting as long as the fixed pattern, one by one to prepare vouchers. Enterprises usually have the following categories of business credentials: (I) tax payment certificate; At the beginning of each month to declare the success of enterprises, can go to the bank to print tax payment vouchers, payment vouchers in bank cannot print to print the tax authorities. After receipt of the voucher, it will make a timely entry, reduce the tax payable last month or charge directly to the month (such as stamp duty, etc.), which is not required to be paid in advance. (two) business invoice processing; Fill in the month and obtain the invoice classification, according to the nature of the invoice, respectively, through inventory, cash, bank deposits, current accounts, taxes and fees should be subject to account. After all the special invoices are recorded, Check the total VAT and VAT detailed accounts of the amount, and the authentication whether the amount of fake invoice amount and the online authentication system of statistical returns is consistent, then calculate the amount of pay taxes. (three) invoice handling of expenses; Do a good job of internal document reimbursement system, specify the reimbursement time, timely collection of staff in the hands of the cost of documents, classified into account. It is not lawful for the tax authorities to check whether the bill of fare is legal or not to obtain legal evidence. Usually we should do a good job of cost control of the amount credited, reception fees, advertising fees are deductible limit prescribed fees subject, should be timely check amount, to more than offset the cost of the standard should reduce the amount credited. (four) cost calculation and account handling; The production enterprises should do the internal documents transfer regulations, all production related internal documents will be company timely and effective delivery to the hands of the financial, cost accounting, cost to ensure the accuracy of the calculation. Compile manufacturing expenses collection, distribution vouchers, production cost collection, distribution vouchers, product storage vouchers and sales cost transfer vouchers. (five) amortization of expenses shall be mentioned Do the fixed monthly provision of services, such as fixed assets depreciation, amortization of intangible assets, provision of utilities, wages accrued and wage base provision of welfare funds, education funds, union funds, do not leak it not to mention the existence of the need; amortization expenses such as start-up costs the cost of materials, the difference of monthly amortization expense, amortization of the timely distribution of documents. (six) collecting profit and loss subjects and carrying over the profits of the year After all the documents are recorded, the amount of the profit and loss account in the month shall be carefully collected and classified into the "profit of the year" account for the realization of the profits for the month. Six, tax declaration Previous work is basically ready for tax declaration, because only the tax declaration, tax authorities to collect taxes to the enterprise, and the traditional accounting statements only records the business situation report, not the tax authorities the amount of tax basis, enterprises should be based on the different tax declaration fill and corresponding declaration tax returns. Enterprises shall, according to their own business nature, determine tax categories and declare on time according to the declaration form required by the local tax authorities. When the tax return is successful, the tax payment receipt shall be printed in time, and the accounting work for one month will be finished when the tax payment receipt is obtained