1, and then prepare an account summary table and register it in the general ledger at the end of the month or at regular intervals (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the accounting voucher.
There is no need to build more at first. Later, with the occurrence of business, what is not available can be made up. Take your time. It was hard at first. Come on! Hope to help you, hope to adopt! I am a novice accountant, and the company (not a newly established company) is required to establish accounts independently and file tax returns.
3. Account creation: Step 1: Fill in the accounting voucher according to the original voucher; Step 2: register the account book according to the accounting voucher; Step 3: Prepare accounting statements according to account books. The usual accounting treatment is as follows: voucher preparation-bookkeeping-recording subsidiary ledger-summary-recording general ledger.
4. Create an account set and set relevant information (I) Create an account set The documents contained in the account set include accounting subjects, accounting vouchers, accounting books and accounting statements. An A/C set can only store the business data of one accounting object, which can be a branch of an enterprise or the whole enterprise group.
5. According to the accounting system or accounting standards for small enterprises. The financial system generally includes: reimbursement system (including various travel subsidies), accounting system (how to make accounts), financial work responsibilities (division of labor), budget and final accounts system, and fund management system.
6. How do novice accountants make a complete set of accounts? The monthly accounting process will be carried forward at the end of the month. The monthly accounting process will be reviewed according to various original vouchers transferred by the cashier. After the audit is correct, prepare accounting vouchers. Register all kinds of subsidiary ledger according to accounting vouchers.
How to maintain jadeite? Can I wash it?
Emerald can be washed. Long-term wear will make its surface dirty. Do not use alcohol and other reagents when cleaning. Just soak in clean water for half a day and then rinse it off. If necessary, you can gently brush with a soft brush, and finally dry the water with a clean soft cloth.
Jade should be soaked in clear water, added with neutral detergent and washed with ultrasonic cleaner.
Jadeite can be washed: Jadeite needs to be soaked in clear water for about 30 minutes, and then the cracks and other parts of Jadeite should be scrubbed with a soft brush. After the jade is cleaned, put it on a clean face and then wipe it with cotton cloth.
Emerald bracelets can be soaked in water, and regular soaking and washing of jadeite can make jadeite more shiny. But hot water is not allowed. Soaking in water can not only be deformed, but also be maintained. It is necessary to wash it once a month, and sweating will also do harm to jade.
During daily cleaning, you can soak the jade first, then wipe it clean with a soft cloth to remove the dirt on it. You can also rub it into foam with a little laundry detergent, gently rub it on the jade, and then gently brush it with a toothbrush, which is also beneficial to replenish water and add color.
Just use a small brush and detergent, and toothpaste will do. You can soak it in clean water and wash it with a brush in your spare time. Jade is best raised by people, and it is best to wear it on the body and rub it with the skin.
How to pay taxes on jade jewelry transactions?
If it is a public transaction, the jade jewelry transaction needs to pay 10% consumption tax and value-added tax (the general taxpayer's tax rate is 17% and the small-scale taxpayer's value-added tax rate is 3%).
Legal analysis: Jade jewelry is taxed in the production process, but not in the retail process.
Jade retail needs to pay consumption tax. According to relevant laws and regulations, all kinds of gold and silver jewelry and inlaid jewelry made of precious and rare materials such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral, agate, other metals and artificial gem. Belongs to the scope of consumption tax collection. Therefore, jade ornaments have to pay consumption tax.
Taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party, unless the entrusted party is an individual. The taxable consumer goods processed by the entrusting party are used for the continuous production of taxable consumer goods, and the tax paid is allowed to be deducted according to the regulations. Taxable consumer goods imported shall be taxed at the time of customs declaration.