1, the preparation work is to get the book ready first. Accounting voucher, cover of accounting voucher, box subject chapter, etc. The account books should have at least one cash book, one deposit journal, one subsidiary ledger and one general ledger.
2. VAT can be declared as zero. However, it is best not to declare the income tax zero, and you can report the loss according to the actual situation. Because no income does not mean no expenditure.
3. The preparation of statements should be transferred from original vouchers to accounting vouchers-journals, subsidiary ledgers and general ledgers, and filled in according to the balance of general ledgers. None of these steps can be omitted.
The tax bureau has regulations on the statements of the annual report:
Quarterly report of local tax requirements: balance sheet and income statement; Annual report: cash flow statement.
There are several ways to make a cash flow statement. For example, do the T-account method. For example, first prepare a trial balance, that is, a summary of accounts, and then merge the balance sheet and the income statement.
If it has been declared as zero before. This annual report can be restated according to the actual situation.
Because income tax is usually paid in advance, there may be errors. The annual report requires accurate counting.
After opening an account, all the original vouchers that have not been collected before are used as the start-up expenses of deferred assets. In future operations.
Attached:
Accounting vouchers, also known as accounting vouchers, are accounting vouchers that accountants fill in according to the contents of economic and business matters according to the original vouchers that have been verified without error, and determine accounting entries on this basis. It is the direct basis for registering account books.
General ledger is the general name of all accounting information in first-level finance, including key business data and accounting data of all financial businesses. Every transaction is recorded in the general ledger with the general ledger voucher. The information of each voucher consists of business occurrence time, debit and credit bookkeeping account, various general ledger fields, amount incurred, summary and other information. General ledger is the most detailed structured data set of financial business.
Cash book is a special journal used to reflect cash receipts, expenditures and balances on hand.
Quarterly report refers to the operating report after every three months.
Income statement refers to an accounting statement that reflects the operating results and distribution of an enterprise in a certain accounting period.
The cash flow statement is one of the three basic financial statements, which expresses the increase and decrease of an organization's cash (including bank deposits) in a fixed period (usually monthly or quarterly).
Trial balance is a form that regularly adds up the total amount and balance of loans in each account in the ledger to check whether the loans are balanced and whether the account records are wrong.
Account summary table (also called accounting voucher summary table, account summary table) is an accounting voucher re-compiled according to all accounting vouchers in a certain period, and its purpose is to simplify the registration procedures of general ledger.
Original vouchers, also known as vouchers, are written vouchers obtained or filled in when economic business occurs or completes, which are used to record or prove the occurrence or completion of economic business.
Deferred assets refer to expenditures that have no exchange value and cannot be transferred, but have been consumed once they occur, but can create future income for the enterprise and can be offset from the accounting period of future income.
Organization expenses refer to the expenses incurred during the period from the date of approval of the establishment to the start of production and operation (including trial production and trial operation).
Accounting statement is a report document that summarizes and comprehensively reflects daily accounting data in a certain form. Because the daily accounting data is sporadic, scattered and large, in order to facilitate managers at all levels to grasp the economic activities and benefits of enterprises and units in a certain period at a glance, it is necessary to summarize and synthesize the daily accounting data in a unified format and caliber. ? [ 1]?
Accounting report The current accounting report is a systematic report document prepared by enterprise accountants according to the accounting records of a certain period (such as month, quarter and year) and in accordance with the established format and types. With the expansion of business activities of enterprises, users of accounting statements have an increasing demand for accounting information, and the information provided by only a few accounting statements can no longer meet or directly meet their needs. Therefore, it is necessary to provide more information through comments and explanations outside the report.
Extended data:
Report classification
Accounting statements can be divided into different categories according to different standards. There are five common classification standards and categories, namely:
1. Accounting statements can be divided into dynamic accounting statements and static accounting statements according to their contents. Dynamic accounting statements are accounting statements that reflect the operating results and cash flow in a certain period. For example, the income statement reflects the operating results of an enterprise in a certain period of time, while the cash flow statement reflects the cash inflow, cash outflow and net increase of an enterprise in a certain period of time, so the income statement and cash flow statement belong to dynamic accounting statements; Static accounting statements refer to accounting statements that reflect all assets and rights and interests of an enterprise on a certain date. For example, the balance sheet reflects the assets, liabilities and owner's equity of an enterprise at a certain point in time, so the balance sheet belongs to static accounting statements.
2 accounting statements can be divided into monthly, quarterly, semi-annual and annual reports according to the preparation time. Monthly report, referred to as monthly report, is compiled once a month, including balance sheet and income statement; Quarterly report is referred to as quarterly report, which is compiled once every quarter, including balance sheet and income statement; Semi-annual report, referred to as semi-annual report, is compiled once every June 30th, including balance sheet and income statement, but it is different from monthly report and quarterly report in some indicators. Annual report, referred to as annual report, is compiled once a year, including balance sheet, income statement and cash flow statement, which requires a complete and comprehensive reflection of the financial status, operating results and cash flow of the enterprise.
3. Accounting statements can be divided into company statements and summary statements according to the preparation unit. Company statement refers to the accounting statement prepared by an enterprise on the basis of its own accounting, which reflects its own financial status, operating results and cash flow. Summary table refers to the comprehensive accounting statements prepared by the head office or the competent department (system) according to the accounting statements submitted by the subordinate units together with the accounting statements of the unit, which reflect the financial status, operating results and cash flow of the head office or the competent department (system).
4 accounting statements can be divided into individual accounting statements and consolidated accounting statements according to the scope of preparation. Individual accounting statements refer to statements that only reflect the financial status, operating results and cash flow of an accounting entity; Consolidated accounting statement is an accounting statement that integrates the financial status, operating results and cash flow of multiple accounting entities with holding relationship. The statement is prepared by the parent company, including the figures of all accounting statements of the holding company.
5. Accounting statements can be divided into internal statements and external statements according to the objects they serve. Internal report refers to the accounting report prepared for the internal management service of the enterprise and not made public. It does not need a unified format, nor does it have a unified index system. For example, a cost report is an internal report. External statements refer to the accounting statements prepared by enterprises to meet the needs of national macroeconomic management departments, investors, creditors and other users of accounting information to provide services to the outside world. It requires a unified report format, index system and preparation time. Balance sheet, income statement and cash flow statement are all external statements.
References:
Baidu encyclopedia-accounting table