Even a small company can't avoid corporate accounts. First of all, if the company does not have a tax account, the industrial and commercial bureau will check it. As long as it is a formally established company, it should set up an account, whether it is 0 declaration or 0 income, because it has been registered in the industrial and commercial bureau. Although there is no income, there will definitely be expenses during the company's start-up period. If it fails to pass the corporate account, the tax bureau will impose corresponding penalties.
Second, analyze the details
The account opening subject of a company account is a company, and the account opening subject of a private account is a natural person. The approval unit for public accounts is the People's Bank of China, and the approval authority for private accounts is delegated to commercial banks. Use of company account: business payment, daily fund payment for company operation, company tax payment, employee social security payment, employee salary payment, etc. The purpose of private account: private things, all funds flow normally.
Third, how to do the financial accounts of small companies?
1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification;
2. Register various subsidiary ledgers according to accounting vouchers;
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers;
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent;
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis;
6. Bind accounting vouchers into volumes and keep them properly.