I. Collection and payment business
1, cash
Borrow when receiving cash: cash loan: associated account (internal and external current account or income account, determined according to the nature of collection)
Borrow when paying cash: related subjects (expense subjects or internal and external current subjects) Loan: cash.
Inspection requirements: Cash received can only be accounted for with its own receipt, and a detailed account must be set up according to the customer's name or individual.
Cash payment should have expense reimbursement form or receipt stamped with the financial seal of the payee or the special seal of the invoice, and the current account must set up a detailed account according to the customer's name or individual.
2. Bank deposits:
The bank deposit account should be set as a secondary detailed account according to the nature of the bank account opened by the company, and then set as a tertiary detailed account according to the bank name and account number mantissa; Or take the nature of the account, the name of the bank where the account is opened and the mantissa of the account number as the secondary detailed account.
Receipt: Debit: Bank deposit
Credit: Accounts receivable/other receivables and other related subjects (current account or income account, depending on the nature of collection).
Payment: debit: related account (expense account or current account)
Credit: cash
Bank interest entry:
Debit: bank deposit -XX account -XX line (account number mantissa) is blue.
Debit: red-ink financial expenses-interest income
Bank remittance fee, statement fee, account management fee, mobile banking fee, online banking fee and receipt counter use fee are recorded in financial expenses; The password payer of the bank charges a management fee-office fee.
The entry is:
Debit: financial expenses-handling fee
Financial expenses-others
Management expenses-office expenses
Loan: cash/bank deposit -XX account -XX line (account number mantissa)
Payment of rent and deposit:
Borrow: prepaid expenses-rent
Other receivables-deposits-XX
Loan: cash/bank deposit
Note: The enterprise must be required to provide bank-related bills and statements when collecting money every month, and the accountant should check the bank bills and statements every month. If there is any discrepancy, a bank reconciliation statement shall be prepared and the enterprise shall be required to supplement all of them. During the reconciliation, the accountant found that a bank statement was missing. First, he can find out what kind of economic business the receipt belongs to through the customer, and make accounting based on the original voucher of the statement. After the customer makes up the typing, he will attach the bank receipt after making up the typing to the accounting voucher. If there are still missing documents, you can copy the bank statement and indicate the situation on the bank statement as a supporting attachment for bookkeeping; If an enterprise collects money from basic deposit account without issuing an invoice, it shall confirm the income and pay taxes. If the enterprise does not want to pay taxes, it is required that the enterprise cannot collect money through the bank. Current accounts should be checked with customers at least once every quarter, and enterprises are required to supplement vouchers and adjust accounts according to the reconciliation results. If the enterprise has received accounts in advance, it should correspond to accounts receivable, accounts payable or other accounts receivable and other accounts payable respectively according to the actual situation (such as collecting auto insurance and personal accident insurance, paying indemnity, maternity insurance, etc.). ).
The specific items are:
Borrowed upon receipt: bank deposit -XX account -XX line (account number mantissa)
Loan: other payables -XX expenses /XX-XX people.
See "Part II Income Business Processing" for the income processing of bank receipts without invoices.
Inspection requirements: both banks and current accounts should set up subsidiary ledgers for accounting.
Second, the handling of income business
Principle of revenue recognition: 1. In principle, service enterprises should confirm their income and pay taxes in full in the month of invoicing, but the income of some enterprises is extremely uneven. Because local taxes are not as strict as national taxes, we can declare and pay taxes in a decentralized manner according to our own situation, and confirm them as current income according to the data declared after decentralization; 2. In the income of an enterprise, those who do not need to issue invoices but receive money from basic households should be recognized and paid taxes. In order to balance the tax return, accounting treatment can be carried out by hanging the credit of accounts receivable or by the account of advance receipts. When the invoice income is not confirmed in some months, we will open a receipt and confirm the income after offsetting the transaction. 3. If the enterprise does not want to pay taxes, it is required that the enterprise cannot collect money through the bank, and it is recommended to open a general account. (As far as possible, ask customers to declare the income invoiced in the current month, and tax must be declared in the next month; Before you declare tax payment, you must get the consent of your customers and try to persuade them to pay according to the facts. If the customer insists on not paying or underpaying, explain to the customer what the legal consequences are, and the enterprise will be responsible).
Handling of special circumstances: enterprises that post from basic deposit account but are unwilling to pay taxes can handle it in two ways: 1, and hang accounts (this method is easy to find out). 2. Accounting for one entry and one exit or one entry and one exit is not recorded, and monthly statements are not provided for future inspection.
The accountant must inform the enterprise of the following specifications for filling in invoices and relevant provisions on voiding.
Invoice filling requirements: enterprises are required to fill in all the items of the invoice when filling in the invoice, and the invoice date should be continuous, and the time of the invoice date should be written when filling in, not the time when the business occurred; Requirements for filling in the amount: Except for the lowest version of the invoice (100 yuan version), other versions of the invoice must be issued at the top level, and enterprises can apply for different versions of the invoice to be issued to customers according to business needs. Invoicing item column: it should be the same as the invoice type when filling in. The words and figures of the invoice should be consistent. If the invoice does not meet the above requirements, the tax authorities will impose penalties. (Penalties are different in different situations)
Invoice cancellation: after the invoice is purchased, it must be submitted to the tax bureau, and the corresponding version of the invoice can only be purchased after cancellation.
Cancellation time: the cancellation time of local tax invoices depends on the special administrator, which is generally not as strict as the national tax.
Enterprises that have not issued invoices and have no income will be treated as withholding tax and unconfirmed income when paying taxes. (The income of High-tech Zone will be confirmed once at the end of the year, and part of the expenses will be paid appropriately according to the prepaid income.)
Third, the cost of business processing.
The cost of service industry is mainly labor cost, and other direct expenditures related to income are listed as follows.
Consulting services: labor costs, information costs, inquiry costs, notarization costs, production costs, etc.
Leasing industry: equipment depreciation, fixed assets leasing fee for operating leasing, equipment maintenance fee, property insurance fee, etc.
Design and production: labor cost, material cost, data cost, production cost of subcontracting business, depreciation cost of large equipment, etc.
Cleaning: labor costs, cleaning supplies, depreciation of large cleaning equipment, etc.
Intermediary services: labor costs;
Culture and sports: labor costs, material costs, etc.
Parking lot: venue rental fee, parking lot manager's labor fee, etc.
Specific items:
When drawing wages:
Debit: main business cost-labor cost
Loans: Payables-Payables
At the time of publication:
Debit: Payables-Wages
Loans: other receivables-personal social security portion (personal social security portion paid by enterprises for employees shall be deducted).
Other receivables -XX persons (if there is any loan, it shall be deducted)
Taxes payable-personal income tax payable
Cash/bank deposit
Other direct expenditures:
Debit: main business cost-* *
Loan: cash/bank deposit
When purchasing fixed assets, maintenance expenses and property insurance expenses:
Debit: fixed assets/deferred expenses
Loan: cash/bank deposit
When depreciating and amortizing:
Debit: main business cost-depreciation/maintenance premium/financial premium
Credit: accumulated depreciation/deferred expenses
Note: 1. All expenses listed above should be directly related to income; 2. The subject of "main business cost" can be set according to the income proportion of the enterprise. If the income ratio does not match or there is no income, all expenses will be included in the period expense accounting. For details, please refer to Section IV Salary and Expenses; 3, the above are included in the "main business cost" personnel's salary, and make a single payroll;
Requirements: 1, a: An enterprise that collects enterprise income tax through auditing must have a formal invoice when purchasing or paying related expenses, and the amortized expenses must be attached with corresponding attachments (such as depreciation schedule of fixed assets and amortization schedule).
B: Enterprises that have been approved to levy enterprise income tax: First, enterprises are required to provide formal invoices. If this is not feasible, they will find invoices as costs.
2. Ask the customer to indicate the payment method on the purchase or expenditure invoice (the invoice for cash payment shall indicate "cash payment", and the rest shall be linked to accounts payable first, so as to reduce accounts payable when obtaining the bank payment bill);
3. Special circumstances: If the customer's income is not invoiced or collected through basic deposit account (with little or no income), the corresponding cost expenditure can be adjusted. When controlling the cost expenditure, the customer is required not to pay from the bank or to reduce the payment from the bank.
Four. Wages and expenses
(1) salary
1, the salary varies according to the position, and the starting point of personal income tax should be paid attention to. For enterprises with higher income and higher wages of industry personnel, enterprises should be required to pay personal income tax appropriately.
To determine the salary amount, the customer must provide a list of employees, and the accountant should determine the salary amount and total salary of each person according to the nature, scale and income of the enterprise. Everyone's salary should be determined according to the position, and general administrative personnel can use fixed salary or basic salary plus bonus. Payroll must be signed by the corresponding personnel.
2, salary distribution, according to the different personnel, salary should be allocated to management fees and management fees.
The entries for withdrawal and payment are as follows:
Accrual: Debit: Management Expense-Salary
Loans: Payables-Wages
Payment: Debit: Payable-Salary
Loans: other receivables-personal social security portion (personal social security portion paid by enterprises for employees shall be deducted).
Other receivables -XX persons (if there is any loan, it shall be deducted)
Taxes payable-personal income tax payable
Cash/bank deposit
Note: Wages are indicated by white stripes. In order to make the salary reasonably included in the cost, it is necessary to do basic work, such as employee roster and job list. (The employment contract depends on the situation). We can ask customers to provide employee roster and keep everyone's signature handwriting for future use. When paying wages, the payslip should be signed by the boss, and the words "agree to pay" and the date should be signed to avoid loopholes in the payslip.
(2) Cost
Expenses can only be recorded with official invoices, and the invoices provided by enterprises should be reviewed according to the "accounting entity assumption". If the cost is completely unreasonable, it will not be accounted for. More than two years, must not be recorded. Based on the above reasons, if the amount on the expense reimbursement form is inconsistent with the reasonable and legal amount in the annex, it should be truthfully reported on the expense reimbursement form (the amount is allowed to be recorded). In addition, welfare expenses, transportation subsidies, telephone subsidies, etc. should also be included in wages to calculate personal income tax after deducting a certain amount. Such expenses can only be properly accounted for.
The service industry only sets the subject of "management fee".
Expense category: 1, rent (only if there is an invoice) 2, utilities (only if the registered place and business place are in one place) 3, transportation expenses (must be done) 4, wages (must be done) 5, office supplies (only if there is an invoice) 6, travel expenses (only if there is an invoice) 7, communication expenses (must be done) 8. Private: do less transportation. ) 10, welfare expenses (within/4% of total wages) 1 1, stamp duty 12, property tax 13, land use tax 14, insurance premium, etc. You can set the "Other" detailed account to reflect abnormal expenses, but please separately reflect special expenses such as taxes and fees.
Matters needing attention: baidu promotion fee, information sending fee, printing flyer fee, etc. The expenses incurred by the enterprise are included in the detailed subjects such as advertising fees and business promotion fees, and are not included in the cost. Advertising fees and business promotion fees can be paid in full within 65,438+05% of income, and the excess can be carried forward to future years.
In the case of "shell company: never issued an invoice, never bought an invoice and never posted by the bank", the account must reflect the salary (only the salary of a part-time accountant), bank bills (bank deposit and withdrawal documents, bank expense documents, tax bills and interest bills), transportation fees and communication fees.
The general principle of recording expenses is that enterprises with more profits do more expenses, enterprises with less profits do less expenses and enterprises with less paid-in capital do less expenses. The general rent should be recorded on the rental invoice. First included in the prepaid expenses, and then amortized monthly.
Five, depreciation, amortization, taxes and fees shall be paid.
1, depreciation
Standard of fixed assets: The new accounting standards only require the service life to be more than 1 year (but the amount is not limited), the service life to be more than 3 years and the amount to be more than 65,438+0,000 yuan.
The depreciation of fixed assets must first determine the category of fixed assets, take the fixed number of years stipulated in the tax law as the depreciation period, and adopt the straight-line method for depreciation. (Since the depreciation of fixed assets generally has little effect on the profits of enterprises, it is required to depreciate by the straight-line method within the period stipulated by the tax law to avoid the trouble of income tax settlement and adjustment). Depreciation expenses are allocated according to beneficiaries, and can also be simply classified as one kind of expenses.
Debit: Overhead-Depreciation
Credit: accumulated depreciation (the accumulated depreciation should be set with a detailed account corresponding to the details of fixed assets, or it can be supplemented by EXCEL without setting a detailed account in the account book).
The rest that do not meet the standards of fixed assets are regarded as low-value consumables: they are divided into two types according to the types of enterprises: a, those that are used less are directly charged at the time of purchase; B, the use of more first recorded in the "low-value consumables" subjects, and then at the end of the month according to the amount recovered amortization.
2.[ Accounting] installment repayment
Common amortization mainly includes rent amortization, decoration amortization and organization amortization (all the above expenses need corresponding invoices).
When making payment, prepare the following entries according to the invoice amount.
Debit: prepaid expenses-rent (pay rent and get invoices)
Long-term prepaid expenses-decoration expenses (company office decoration, etc. , if the amount is small, it is directly included in the current expenses).
Management expenses-start-up expenses (since the expenses incurred by our company during the start-up period are relatively small, they are all recorded as management expenses and will not be amortized).
Loan: cash/bank deposit -XX account -XX line (account number mantissa)
Amortize the expenses on a monthly basis according to the time period and department benefiting from the expenses. The entries are as follows:
Borrow: overhead-rent
-Decoration fee
-Organization costs
Borrow: overhead-rent
-Decoration fee
-Organization costs
Loan: prepaid expenses-rent
Long-term prepaid expenses-renovation expenses
Long-term prepaid expenses-organization expenses
3. Taxable amount
At the end of the month, three additional taxes are accrued according to the payable business tax confirmed by the current month's income, and the price control fund is accrued according to the tax-included income. The entries are as follows: business tax and surcharges.
Management expenses-price control fund (in order to simplify accounting, it can also be included in the accounting of "business tax and surcharge")
Loan: taxes payable-business tax payable
-urban construction tax should be paid.
-education surcharge
-Local education surcharge
-Price Control Fund
Note: The price control fund is a kind of fee charged by the government, which should generally be included in the management fee in the profit and loss account, and can also be included in the business tax and surcharges to simplify accounting.
See salary for personal income tax.
Enterprise income tax: enterprises that collect accounts through audit uniformly adopt the tax payable method to calculate enterprise income tax. At the same time, in order to simplify accounting, income tax and expenses are not recognized at ordinary times, but only the entries for paying taxes and fees are made, and income tax expenses are recognized at the end of the year. At the same time, the total profit of such enterprises should be less than or equal to the declared payable enterprise income tax.
Income tax expenses are collected quarterly. At the same time, the total profit of such enterprises should be controlled within 100% of the approved profit.
The provisions of taxes and fees need to be attached with an annex on the basis of calculating taxes and fees.
4. Pay taxes
When paying taxes and fees:
Borrow: taxes payable-business tax payable
-urban construction tax should be paid.
-education surcharge
-Local education surcharge
-Price Control Fund
-Income tax payable
-Personal income tax payable
Loan: bank deposit -xx
Intransitive verb profit and loss carry-over
At the end of each month, the income and cost of the current month should be transferred to the profit account of the current year. The balance of the current month's credit amount minus the current year's profit account debit amount is the current month's profit amount, and the negative amount is the enterprise's loss amount.
The balance at the end of the month is the accumulated profit and loss of this year.
Period profit and loss carry-forward:
Debit of carry-over income: main business income/other business income/non-business income.
Loan: profit this year
Carry-over cost:
Debit: this year's profit
Loan: main business cost
Business tax and surcharges
Management cost
financial expenses
Non-operational expenditure
Description of special matters:
1. Disposal of registered capital of financing registered enterprises:
If the registered capital is less than 1 10,000, it can be paid in cash in full, and the cash exceeding 1 10,000 can be paid in part like other receivables.
2. If the registered capital is small, the amount of losses should be controlled to avoid insolvency (consequence: the industrial and commercial bureau may require the enterprise to increase capital or liquidate and cancel the enterprise). It is best to control it within 20% of the registered capital.
3. After the bill is recovered, the income, cost, expense and profit shall be sorted, classified and audited, with the purpose of checking whether the bill is complete and whether the profit is reasonable.
4. Requirements for the progress of accounting treatment: Most enterprises should complete the accounting treatment of last month before the end of next month, and a few enterprises or enterprises for special reasons can extend it by one month.
5. Financial statement requirements: After the quarterly accounts are processed, financial statements should be generated and printed. If the customer has special requirements, it shall be implemented according to their requirements, and reports shall be provided in case of internal accounting check.
This answer is certified by Jia, an expert in economic and financial classification.
The report | 2014-11-2611:32 was adopted by netizens.
Open a mahjong room. Do you have any clients? You must be a regular mahjong player before you can get in touch with other mahjong players. After a long time, they can come and support you, then they can feel that the environment here is very good, then they can introduce their friends to you, and your customers can increase.
Don't drive without a customer.
We also have several mahjong halls here, and others' homes are full. If you go late, there will be no table. However, there is one, the largest house with 22 tables, and no one goes. There is only one table every day, and others sympathize with him. Why? Because the boss cares too much.
Mahjong hall's profit is table money, which is a dead number. In the best case, the table is full.
I don't understand the teahouse, but it must have customers.
Pay attention to renting a house. Your friend rented it from someone else and then rented it to you. What if the original owner lets you vacate one day during your operation? Because the house is his, not your friend's, you signed an agreement with your friend, not a rental agreement with the owner, and the owner has the right to let you move out. So when renting a house, you must sign an agreement with the original owner.