198彩票注册

13950050630

198彩票注册FUWUREXIAN:13950050630

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手慢无!会计人最需要的每月重点工作流程梳理!

2017-09-12

 

每月月末和月初是会计最为忙碌、最为重要的时间,一个月的工作结果都要在这几天进行归集、编制报表和纳税申报。越是忙乱的时候,越容易出现差错,因此会计应将每月的工作进行归类,区分轻重缓急。现以增值税一般纳税人为例,列举每月会计应该注意的工作重点:

 

第一项  增值税税额计算

 


198彩票注册       (一)积极核对销售业务,尽快填开销项发票,确定当月销项税额。

XIAOSHOUSHIQIYERICHANGGONGZUODEZHONGDIAN,SHIQIYEJINGYINGDEHEXIN。XIAOSHOUFAPIAOSHICAIWUJIZHANG,QUEDINGYEWUFASHENGDEHEFAPINGJU,YINCIQIYEZAIFASHENGXIAOSHOUYEWUSHIYINGJINKUAIJIDUIFANGKAIJUFAPIAO,QUEDINGDANGYUEXIAOSHOUQINGKUANG。

YIGEYEWUCONGHETONGQIANDING,DAOGONGSIFAHUO、DUIFANGYANSHOUQUEREN、FAPIAOTIANKAISHIYOUYIDUANSHIJIANDE,ZHEIDUANSHIJIANYOUYINWEIKEHUDEDAXIAO、YEWUWANGLAIDEPINLV、GEGONGSIYANSHOUCHENGXUDEBUTONGCUNZAICHAYI。

198彩票注册 ZUOWEIQIYEDECAIWURENYUAN,TEBIESHIFUZESHUIWUGONGZUODERENYUAN,BIXUDUIQIYERICHANGXIAOSHOUYEWUDECHULIXIANGDANGMINGQUE,SHUXIZHUYAOKEHUDEKAIPIAOYAOQIU,NENGGOUZAIMANZUKEHUYAOQIUDETONGSHI,YOUBUDANWUBENGONGSIZHENGCHANGDEGONGZUOCHULI。WEILEHENHAODEXIEDIAOSHUANGFANGDEGONGZUO,HUIJIRENYUANYINGDANGZAIMEIYUE20HAOZUOYOUJIUKAISHIHESHIDANGYUEKAIPIAOSHUIE,JIANGYINGGAIKAIJUFAPIAODEYEWUJINZAOWANCHENG,QIYERUOSHIXUYAODUIFANGJIQIKAIJUFAPIAOYINGJINKUAILIANXI,BUYAOTUODAOYUEDIZAITONGDUIFANGJIAOSHE。

198彩票注册 QIYECAIWURENYUANYUEDISHIHAIYINGHEDUISHUIKONGXITONGNEIDESHUJUSHIFOUKAIJUZHENGQUE,YOUWUBIANMA、SHUILVCUOWU,JISHIJINXINGXIUZHENG,HAIYAOZHUYISHIJIZUOFEIFAPIAOYUSHUIKONGXITONGNEISHUJUSHIFOUXIANGFU。


      (二)认真核对当月进项发票,保证发票及时认证或者勾选确认,确定当月进项税额。

TONGCHANGSHANGPINYAOBIFAPIAOTIQIANDAODAQIYE,QIYEZAISHOUHAOHUOWUDETONGSHIHAIYINGQUERENFAPIAODEKAIJUQINGKUANG,ZAIGUIDINGSHIJIANWEISHOUDAOFAPIAOSHIYINGYUDUIFANGLIANXI,SUOYAOFAPIAO。

JINXIANGFAPIAOZHIYOUTONGGUORENZHENGHUOZHEGOUXUANQUERENTONGGUOZHIHOU,FANGNENGJINXINGDIKOUSHUIE。ZHUYISAOMIAORENZHENGFAPIAOXUZAIYUEDIZHIQIANJINXING,GOUXUANQUERENFAPIAOFANGSHIKEYIZAISHENBAOQIANJINXING。YINCIQIYEHUIJIYINGZAIGUIDINGSHIJIANJISHIBANLI,QUEDINGDANGYUEJINXIANGSHUIE。

 

第二项  月初需要准备增值税纳税申报

 


       增值税纳税申报的时间每月1-15日,但是为了应对突发情况,财务人员一般尽量提前进行申报。

 

   增值税纳税申报需要注意的事项:
 

ZHUYITIANXIESHENBAOBIAODESHUNXU,FUBIAOYIBENQIXIAOSHOUQINGKUANGMINGXILIZHUYIYOUXIESHUILVXUYAOYOUSHUIMUZHICHI,QINGTIQIANZUOHAOSHUIZHONGBIANGENG,CHAEZHENGSHUIXUYAOTIQIANDENGJI,YOUHUIBEIANYEQINGZHUYISHIXIAN,JINLIANGTIQIANWANCHENG。RENZHENGHEGOUXUANQUERENDEJINXIANGFAPIAOQINGJISHITIANRUFUBIAOERJINXINGDIKOU。

 

第三项  计提附加税及相关费用

 


198彩票注册        按照税法要求,企业在计算缴纳增值税的同时,还应计提缴纳部分地税税金,主要包括城市维护建设税、教育费附加、地方教育附加税(费),企业应在月末计提,月初申报缴纳。

ZHEIXIEJITIDESHUIJINSHUYUQIYEFEIYONG,YINCIQIYEZAIGUSUANDANGYUELIRUNSHI,YEYINGKAOLVZHEIXIESHUJU。

 

第四项  网上申报

 


       现在无论是增值税纳税申报还是地方一税两费均可以在网上申报了,无需到税务局申报缴纳。

 

       基本流程如下:
 

YIBANNASHUIRENJIBENDOUYOUSHUIKONGSHEBEI,QINGZHUYISHUIKONGSHEBEIYEXUYAOJISHIZAIWANGSHANGCHAOBAOSHUIBINGZAISHENBAOWANCHENGHOUZAIQINGKA。

 

   (1) 抄报税:

   金税盘版

JISUANJILIANJIEHULIANWANGZHUANGTAIXIADENGLUKAIPIAOXITONG,ZHENGQINEIXITONGZIDONGJINXINGSHANGBAOHUIZONGGONGZUO,TISHICHAOBAOSHUJUSHANGCHUANCHENGGONG,ZHEISHUOMINGNINYIJINGWANCHENGSHANGBAOHUIZONG。


       税控盘版

XINBANRUANJIANDIANNAOLIANWANGWENDING,FUWUQIDIZHIZHENGQUEDEQINGKUANGXIADENGLUKAIPIAORUANJIANZIDONGSHANGBAOHUIZONG。RUXITONGMEIYOUZIDONGWANCHENG,QINGDIANJIMOKUAIBAOSHUICHULI--WANGSHANGCHAOBAO--SHANGBAOHUIZONG(SUOYOUDEPIAOZHONGDOUXUYAODIANJIYICI)。

 

(2) 纳税申报:纳税人通过一证通登陆网上申报软件进行网上申报。

ZHUYIWANGSHANGSHENBAODESHUIZHONG,MEIGEYUEQINGJIANGSUOYOUXUYAOSHENBAODESHUIZHONGJUNSHENBAOCHENGGONGCAISUANSHENBAOGONGZUOWANCHENG。WANGSHANGSHENBAOCHENGGONGHOUKETONGGUOSHUIYINLIANWANGSHISHIKOUJIAOSHUIKUANHUODAYINYINXINGDUANJIAOSHUIPINGZHENGQUYINXINGJIAONA。QINGZHUYIJISHIJIANGSHENBAOZILIAODAYINLIUCUN,RUANJIANNEIDESHUJUYEQINGBEIFENYIFEN。

 

(3) 清零解锁:申报成功后,纳税人需要再次登录税控系统,对税控设备进行清零解锁。

198彩票注册 ZHUYIRUGUOYUECHUXUYAOLINGYONGFAPIAODEQIYE,QINGZAIYUECHUSHENBAOWANBIBINGYIJINGQINGKAHOUZAILINGYONGFAPIAO。

 

第五项  日常会计事项

 


198彩票注册        1、根据出纳的报销单,制作相关费用凭证;

198彩票注册 2、GENJUXIAOSHOUHETONG,KAIJUXIANGGUANFAPIAO,BINGJINXINGZHANGWUCHULI;

   3、根据银行回单制作相关往来账务;
   4、根据进货合同及收到的购进发票,制作成本凭证;

5、QUYINXINGDAYINJIAOKUANPINGZHENG,ZHIZUOXIANGGUANSHUIWUCHULIPINGZHENG;

198彩票注册 6、FEIYONGDEJITIYUTANXIAO:MEIYUEGUDINGFASHENGDEJITIYEWU,RUGUDINGZICHANJITIZHEJIU、WUXINGZICHANTANXIAO、SHUIDIANFEIJITI、GONGZIJITIDENG,ZUODAOBULOUTIYEBUDUOTI;DUICUNZAIXUYAOTANXIAODEFEIYONGRUKAIBANFEI、CAILIAOCHENGBENCHAYIDENGMEIYUETANXIAODEFEIYONG,JISHIZUOHAOTANXIAOFENPEIPINGZHENG。

   7、根据工资报表,进行相关账务处理。

8、ZUIHOUDUISUNYILEIKEMUHESUAN:SUOYOUDANJURUZHANGHOUYINGRENZHENGUIJIDANGYUESUNYILEIKEMUFASHENGJINE,JIANGQIFENLEIZHUANRU“BENNIANLIRUN”KEMU,CHAKANDANGYUELIRUNSHIXIANQINGKUANG。

 

第六项  整理装订凭证

 


       这个是每个会计的基本工作,法律对于会计账薄有明确的保存期限,所以我们一定要对这些原始凭据保持干净,对会计凭证进行排序、粘贴、折叠后,原始凭证附在记账凭证后的顺序应与记账凭证所记载的内容顺序一致,不应按照原始凭证的面积大小来排序。

DINGQIDUIHUIJIPINGZHENGANZHAOBIANHAOSHUNXU,WAIJIAFENGMIAN、FENGDIZHUANGDINGCHENGCE,BINGZAIZHUANGDINGXIANSHANGJIATIEFENGQIAN,ZHEIJIUSHIHUIJIPINGZHENGZHUANGDING。ZAIFENGMIANSHANG,YINGXIEMINGDANWEIMINGCHENG、NIANDU、YUEFEN、JIZHANGPINGZHENGDEZHONGLEI、QIQIRIQI、QIQIHAOSHUYIJIJIZHANGPINGZHENGHEYUANSHIPINGZHENGDEZHANGSHU,BINGCUNFENGQIANCHUJIAGAIHUIJIZHUGUANDEQIFENGTUZHANG。

HUIJIPINGZHENGZHUANGDINGDEYAOQIUSHIJIYAOMEIGUANDAFANGYOUYAOBIANYUFANYUE,YINCIZHUANGDINGSHI,HUIJIRENYUANYAOXIANSHEJIHAOZHUANGDINGCESHUJIMEICEDEHOUDU。YIBANLAISHUO,YIBENPINGZHENGDEHOUDUYI1.5—2LIMIWEIYI,TAIHOULEBUBIANYUFANYUE、HECHA。YOUXIEHUIJIRENYUANZAIZHUANGDINGHUIJIPINGZHENGSHICAIYONGJIAODINGFA,ZHUANGDINGQILAIJIANDANYIXING。

SUOYOUHUIZONGZHUANGDINGHAODEHUIJIPINGZHENGDOUYAOJIASHANGFENGMIAN。FENGMIANYINGYONGJIAOWEIJIESHI、NAIMO、RENXINGJIAOQIANGDENIUPIZHIDENG。

198彩票注册 XIANZAIQIYEDUIZHUANGDINGDEQIYEHUIJIPINGZHENGYIBANZHUANGZAIZHUANYEDEHUIJIPINGZHENGHEZILI,YIGENIANDUXIANGGUANDEMINGXIZHANGJIHUIZONGZHANGYEXUYAOYIQIBAOGUANZAIZHUANMENDEBAOXIANJUZHONG。

HUIJIPINGZHENGDEBAOGUANQIXIANHEXIAOHUISHOUXUBIXUYANGEANZHAOHUIJIZHIDUDEYOUGUANGUIDINGZHIXING。HUIJIPINGZHENGHEZHANGBUXUBAOCUN30NIAN。HUIJIPINGZHENGBAOCUNQIMANXUXIAOHUISHI,BIXUKAILIEQINGDAN,ANZHAOGUIDINGDESHOUXUBAOJINGPIZHUNHOUFANGKEXIAOHUI。RENHEDANWEIDOUBUNENGZIXINGSUIYIXIAOHUIHUIJIPINGZHENG。

 

第七项  出具财务报表

 


198彩票注册        现在企业大部分都是使用财务软件进行账务处理,所以财务报表基本上都是 自动生成的。但是作为财务人员,还是需要知道财务报表制作的原理,财务报表的每个项目是由财务软件中哪些科目组成的,这些对于撰写财务分析报告是非常有帮助的。

 

第八项  月底相关事项

 


       月底时注意及时与业务部门商讨,本月预计哪些销售是当月需要开发票,这样才能让财务测算出本月的销售额大概是多少;同时通知采购部门,哪些单位款已付而发票未到,需要去催促的。

198彩票注册 YUEDISHIYUXINGZHENGBUMENYIQIZHIZUOBENYUEGONGZIBAOBIAO。

198彩票注册 YUEDISHIYUCHUNADUIXIANJINPANDIANJIHEDUIYINXINGZHANGWUWANGLAI。

 

第九项  账务结转

 


198彩票注册        核对处理的账务凭证,核对无误后才能进行账务结转。最后在软件中进行结账!

 

ZAIZHEIXIANGGONGZUOZHONG,CAIWURENYUANZUIHAOZAIMEIGEYUEJIEZHANGQIANZUOYIGEBEIFEN,ZHEIYANGRUGUONIZAIJIEZHANGHOUFAXIANYOUWENTI,KEYIZHIJIEHUIFUWEIJIEZHANGQIANDEZHANGTAO。

DANGRANRUGUOZAICIYUEFAXIANSHANGYUEJIZHANGZHONGCHUXIANLEWENTI,RUGUOZAIYUECHUKEYIZHIJIEHUIFUSHANGYUEZHANGTAOCHULI,YEKEYIZAIBENYUEGENGZHENG,ZUOHONGZIDENGFANGFACHULI。DANGRANHAIKEYIFANJIEZHANGCHULI。

ZAISHIJIGONGZUOZHONG,CHUXIANGUOHENDUOCAIWUDIANNAOCHUWENTI,ERHENDUOCAIWURENYUANDUIDIANNAOYEBUSHITAIZHUYI,ZHONGZHUANGXITONGSHIKENENGJIUBACAIWUSHUJUGESHIDIAO。SUOYIJIANYICAIWURENYUANDUICAIWUSHUJU,BAOKUOHUIJIRUANJIANBEIFENSHUJU、KAIPIAOBEIFENSHUJUYIJIWANGSHANGSHENBAORUANJIANDEBEIFENSHUJUZUIHAOZUOYIDIBEIFEN。

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