济南财务咨询公司：会计做账流程?

济南财务咨询公司：会计做账流程?

Do zhang jinan financial consulting company: accounting process?

每个财政人员都应当了解会计做账流程，更应当了解有关的财政软件，现在稍有规划或处理水平高一点的公司均采信息化处理，你应当知道怎么运用软件和怎么设置，只需凭据制作正确，别的悉数由计算机完成：凭据-汇总-明细账-总账-各种报表等。

Every financial personnel should understand accounting accounting process, more should know something about financial software, now slightly planning or deal with higher levels of the company by the information processing, you should know how to use the software and how to set up, only the credentials to make correct, other are all completed by computer: credentials - summary - subsidiary ledger, general ledger, reports, etc.

济南财务咨询公司分析财政流程是非常有必要的。

Jinan financial consulting company is necessary to analyze financial process.

一、大致环节：

A, roughly the link:

1、依据原始凭据或原始凭据汇总表填制记账凭据。

1, according to the original credentials or the original summary table of proof of filling in billing credentials.

2、依据收付记账凭据挂号现金日记账和银行存款日记账。

2, on the basis of cash accounting credential register cash journal and bank deposit journal.

3、依据记账凭据挂号明细分类账。

3, based on the credentials of charge to an account registered subsidiary ledger.

4、依据记账凭据汇总、编制门类汇总表

4, according to summary table of proof of charge to an account summary, prepare the category of

5、依据门类汇总表挂号总账。

Summary table of 5, according to the category of register general ledger.

6、期末，依据总账和明细分类账编制财物负债表和赢利表。

6, the final, the property according to the general ledger and subsidiary ledger sheet and the profit table.

假如公司的规划小，事务量不多，能够不设置明细分类账，直接将逐笔事务挂号总账。实践管帐实务请求管帐人员每发作一笔事务就要挂号入明细分类账中。而总账中的数额是直接将门类汇总表的数额抄过去。公司能够依据事务量每隔五天，十天，十五天，或是一个月编制一次门类汇总表。假如事务相当大。也能够一天一编的。济南代理记账哪家好

If the company's planning small, transaction volume is not much, can not set up the subsidiary ledger, weaves are directly related to the transaction register general ledger. Every attack pipe account practice request account personnel practice a transaction will be registered into the subsidiary ledger. And the amount of general ledger summary table of the amount is directly to the category of copy in the past. Company can according to the volume of transactions every five days, ten days, fifteen days, or one month to compile a summary table. If the transaction is considerable. Can also be a day. Jinan bookkeeping agency which is good

二、详细内容：

Second, the detailed content:

1、每个月所要做的榜首件事即是依据原始凭据挂号记账凭据(做记账凭据时必定要有财政(司理)有签字权的人签字后你在做)，然后月末或定时编制门类汇总表挂号总账(之所以月末挂号即是由于要经过门类汇总表试算平衡，确保记录记算不犯错)，每发作一笔事务就依据记账凭据挂号明细账。

1, each month have to do the thing that is based on original credentials registered account credentials (when do the credentials of charge to an account must have fiscal (manager) what are you doing after signing authority of signature), and then at the end of summary table of timing and prepare the category of register general ledger (the late registration is due to after a summary trial balance of production, to ensure the record is not to make mistakes), each attack a transaction according to proof of charge to an account registered subsidiary ledger.

2、月末还要留意获取折旧，待摊费用的摊销等，若是新的公司开办费在榜首个月悉数转入费用。计提折旧的分录是借处理费用或是制作费用贷累计折旧，这个折旧额是依据固定财物原值，净值和运用年限计算出来的。月末还要获取税金及附加，实践是地税这一块。即是获取税金及附加，有城建税，教育费附加等，有税务决定。

2, the end of the month but for depreciation, amortization of prepaid expenses, etc., if the new company organization expenses all at the top of the months into cost). Depreciation of the entry is borrowed or making loans accumulated depreciation cost, the depreciation is based on the original value of the fixed property, net worth and use fixed number of year. The end of the month also get tax and additional, practice is the land tax. Is for taxes and add, with city building duty and educational expenses to add, such as a tax.

3、月末编制完门类汇总表今后，编制两个分录。榜首个分录：将损益类门类的总发作额转入本年赢利，借主营事务收入(投资收益，别的事务收入等)贷本年赢利。

3, at the end of summary table of the category of the future, two entries. The top entry: the profit and loss of such kinds of total amount into a profit this year, through the main transaction income (return on investment, the other transaction income, etc.) borrow a profit this year.

第二个分录：借本年赢利贷主营事务本钱(主营事务税金及附加，别的事务本钱等)。

The second entry: borrow profitable lending this year's main business capital (main transaction taxes and additional, other capital transaction, etc.).

转入后假如差额在借方则为亏本不需要交所得税，假如在贷方则阐明盈余需交所得税。

If the balance in the debit is at a loss after into don't need to pay income tax, if the credit is to clarify the surplus to pay income tax.

计算办法，所得税=贷方差额*所得税税率，然后做记账凭据。

Computational method, income tax = credit balance * income tax rate, and then do the credentials of charge to an account.

借所得税贷应交税金--应交所得税，借本年赢利贷所得税( 所得税虽然和赢利有关，但并不是亏本必定不交纳所得税，主要是看调整后的应交税所得额是不是是正数，假如是正数就要计算所得税，一起还要留意所得税计算办法，选用敷衍税款法时，所得税门类和应交税金门类金额是持平的，选用交税影响法时，存在时刻性区别时所得税门类和应交税金门类金额是不持平的)。

Income tax credit should hand in taxes - payable income tax, borrow this profitable lending income tax (although income tax and profit, but not at a loss will not pay income tax, basically be to see after the adjustment should pay tax income is positive, if be positive to calculate income tax, to pay attention to the income tax calculation method, choose to elaborate the tax law, income tax categories and the amount of taxes payable category is flat, with tax effect method, there is moment when sexual distinction income tax categories and the amount of taxes payable category is not flat).

4、最终依据总账的财物(货币资金，固定财物，应收账款，应收收据，短期投资等)负债(敷衍收据，应附账款等)所有者权益(实收材料，资本公积，未分配赢利，盈余公积)门类的余额(是指总账门类上的最终一天上面所挂号的数额)编制财物负债表，依据总账或门类汇总表的损益类门类(如处理费用，主营事务本钱，投资收益，主营事务附加等)的发作额(发作额是指本月的发作额)编制赢利表。

Property (4, finally according to the general ledger of monetary funds, fixed property, accounts receivable, accounts receivable receipt, short-term investments, etc.), liabilities (elaborate receipts, etc.) should be attached to the ledger owner's equity (paid-in materials, capital reserve, undistributed profits, surplus reserves) category of balance (refers to the general ledger category on the final day to register above) prepare the property sheet, according to the general ledger or the profits and losses of the summary table of categories of class category (such as processing costs, the main capital transaction, investment income, the main transaction additional, etc.) the onset of the forehead (refers to the outbreak of this month the forehead the attack) prepare a list of the profit.

(对于主营事务收入及应交税金，应当依据每一个月在国税所抄税的数额来断定。由于税控机会打印一份表格上面会有详细的数字)

(for the main business income and tax payable, shall be based on each month in GuoShuiSuo copy tax amount to determine. Due to ensure the opportunity to print a form above number) will be explained in detail

5、别的的即是装订凭据，写报表附注，剖析情况表之类

5, the other is binding credentials, write notes, analyze the situation table and so on

6、留意疑问：

6, pay attention to questions:

a、以上除编制记账凭据和挂号明细账以外，均在月末进行。

More than a, in addition to the preparation of accounting credential and registered subsidiary ledger, all carried out at the end of the month.

b、月末结现金，银行账，必定要账证相符，账实相符。每月月初依据银行对账单调银行账余额调理表，留意剖析未达金钱。月初报税时留意时刻，不要逾期报税。别的，当月开出的发票当月入账。每月剖析往来的账龄和金额，包含：应收，敷衍，别的应收。

B, at the end of cash, bank accounts, certificate must dun, real match. Each month according to the bank reconciliation drab bank account balance table conditioning, pay attention to analysis of money. Declare dutiable goods in early attention to time, don't overdue tax. Other, open invoice evidencing that month that month. Monthly analysis of aging and amount, including: accounts receivable, perfunctory, other receivables.

三、报表疑问：

Three, report questions:

公司管帐报表包含四个报表，除了财物负债表和赢利表以外还赢利分配表和现金流量表。而赢利分配表只需要在年底编制，由于只需在年底公司才会对所盈余的赢利进行分配。而现金流量表仅仅依据税务部分的请求而进行编制，不一样区域不一样省请求不一样。在四月年检时税务部分会请求对你提出请求的。(处理，财政，经营，制作等费用月末没有余额 ，结账办法选用表结法下，损益门类月末可留余额;制作费用假如有余额，是归于在产品的待分配费用，在负债表上视同存货。)你要看你在赢利表有的东西，只需你的账上有你就结转赢利，这么不容易错 ，赢利表的本年赢利要和财物表的相吻合。

Report contains four report tube accounts of the company, in addition to the property sheet and profit statement and profit distribution table and the cash flow statement. And profit distribution table just compiled at the end of the year, because only by the surplus of the company at the end of the year will be profitable. And cash flow statement only on the basis of the tax portion of the request for the establishment, different regional different province is not the same as the request. Annual inspection in April when the tax part will request a request for you. (processing, finance, management, production costs no balance of the month, the invoicing method selects method under the table, the profit or loss category can keep balance; in late fees if have balance, is to stay in product distribution costs, on the balance sheet as inventory.) Do you want to see you in the profit table some things, only your account have you carry forward profit, so it is not easy to mistake, profit table this year profit to consistent and property of the table.

细节弥补：

Details make up:

1、增值税，公司所得税在国税报(2002年1月1日今后注册的公司才在国税处理;个人所得税和别的税在地税报

1, value added tax, corporate income tax in the national newspaper (on January 1, 2002 registered company in the future in national tax treatment, individual income tax and other tax in the local newspaper

2、月末认证(进项税);月初抄税(销项税)

2, at the end of certification (income tax); Early copy duty (output tax)

3、以薪酬为基数100%，福利费为14%，工会经费2%，员工教育费2.5%，(税法规则：树立工会组织的公司、事业单位、社会团体，按每月悉数员工薪酬总额的2%向工会缴拨的经费，凭工会组织开具的《工会经费拨缴款专用收据》在税前扣减。凡不能出具《工会经费拨缴款专用收据》的，其获取的员工工会经费不得在公司所得税前扣减)。

3, to 100% of base salary, welfare funds of 14%, 2% union funds, staff education, 2.5% (tax rules, set up trade union organizations of companies, institutions, social organizations and all employees per month 2% of the total amount of compensation to the trade union funds allocated by pay, by trade union organizations of the trade union funds allocated special payment receipt in pre-tax deduction. Everyone is issued by the trade union funds allocated special payment receipt, the access to staff union funds shall not be in front of the corporate income tax deductions).

4、三险一金：住宅公积金，养老保险金，医疗保险金，赋闲保险金

4, three insurances: housing accumulation fund, endowment insurance, medical insurance, unemployed insurance gold

5、流转公司运输费，装卸费，合理损耗，查验费均计入经营费用，工业公司计入本钱

5, transfer the company transport, handling charge, reasonable depletion, inspection fees are included in the operating expenses, industrial companies included in the capital

6、单位无工会组织的，不能计提工会经费，更不必计提后再调整。所得税只须每季提一次就可，不需每月计提。

6, unit without trade union organization, can't make trade union funds, not to mention the depreciation after adjustment. One can only quarterly income tax, does not need the depreciation on a monthly basis.

7、现金通常从“根本存款户”中获取，通常规则结算账户不能获取现金，如有特殊情况方可。

7, cash is usually obtained from the "basic deposit account", usually rules of the settlement account can't get cash, if there are special circumstances may be.

8、差旅费的开支范围：交通费，住宿费，伙食补助费，邮电费，行李运费，杂费

8, travel expense scope: transportation, accommodation, food subsidies, post and telecommunications, free luggage, miscellaneous fees

9、出纳日记账保留25年

9, a cashier journal keep 25 years

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