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存货暂估入帐的一些问题，济南代办公司注册相关常识
Inventory value enter an item in an account of some of the problems, jinan company registration agents related to common sense
公司在生产经营过程中，因为付款不及时等多种要素，购入的存货常常会出现发票不能及时抵达的现象，为了准确地反映资产、负债、本钱以及处理方面的需要，应对此类存货做暂估入帐。实务中因为公司的业务特色、管帐计算办法、管帐环境的不相同以及管帐人员的见地不一致，各公司“暂估入帐”的具体操作办法也多不相同。
Company in the production and business operation process, because of a variety of elements such as not timely payment, buy stocks often, the phenomenon of the invoice can't arrive in time, in order to accurately reflect the assets, liabilities, and capital and the need of processing, the response to such inventory value enter an item in an account. Practice because of the company's business characteristics, pipe account computational method, pipe is not the same account environment and accounting personnel do not match the insight, the company accounted for "short" more specific operation method is not the same.
让我们先来看看《公司管帐制度》是如何规矩的：购入存货，月底时，若发票未到，应分别存货类别，抄列清单，暂估人账，借记“库存商品”、“原材料”、“包装物”、“低值易耗品”等类别，贷记“敷衍账款一暂估敷衍账款”类别，下月初用红字作相同的记载，予以冲回。
Let's look at the system of tube accounts of the company is how to rule: purchase inventory, at the end of the month, if not the invoice, should stock category respectively, copy list, short person accounts, debit "inventory", "raw material", "packaging", "" running stores, such as category, credit" elaborate accounts a provisional estimate to elaborate accounts "category, early next month in the scarlet letter is the same, be rushed back.
从上面的规矩不难看出，《公司管帐制度》中对暂估入帐规矩得过于笼统，济南公司记账实务中还有这么几个疑问要处理：
Rules it is not hard to see from above, the system of tube accounts of the company, the value enter an item in an account rules too general, jinan company accounting practice, there are several such questions to deal with:
一、是独自设抵挡帐款-暂估入帐户仍是直接暂估到客户名下?
A, is set against the accounts alone - value enter an item in an account household is still provisional estimate directly to the customer name?
《公司管帐制度》的规矩是独自设抵挡帐款-暂估入帐户，这种办法使用也较广，其优点是便于查询核对未取得发票的入库材料的情况。但此法的缺点是：帐务中不能全部准确反映抵挡每个客户的金钱(因其不含增值税)，不利于抵挡帐款的办理，有也许出现多付款或不能及时付款的情况。
"The system of tube accounts of the company rules is set against the accounts alone - value enter an item in an account, use this way also is broader, its advantage is easy to query to check has not obtained the invoice of incoming materials. But the disadvantage is that: this method cannot accurately reflect all against each customer in the accounting money (because it is not including VAT), is not conducive to resist the accounts is dealt with, may appear more payment or not payment in time.
实务中有按所购存货称号设抵挡帐款明细帐的。也曾就此问题在我国管帐视界网站评论，较多认同的是：暂估入帐户无论如何设置，也仅仅个过渡性帐户，若暂估入帐情况不常常发生，仅仅暂时性、必定性的有此类业务，如何设置都无大碍。但若暂估常常发生，且客户较多，应直接暂估到相应的抵挡帐款客户名下，相应地能处理上述独自设抵挡帐款-暂估入帐户的问题。最佳是抵挡帐款明细帐下设三级明细，即对每家客户计算抵挡(票到)和暂估(票未到)，以利于对帐。但此法也有缺点，便是不能对估入材料直接查询。
Practice, in accordance with the purchase of inventory title set against the account detail. Pipe in our country have this issue account horizon website reviews, more identity is: value enter an item in an account, no matter how to set up, is only a transitional account, if the value enter an item in an account situation do not occur often, only temporary, there will be qualitative such business, how to set up fine. But if the value is often happen, and the customer is more, should value directly to the corresponding resist account customer name, accordingly can handle the above set against accounts alone - value enter an item in an account problem. Best is against the account detail account has three subsidiary, namely to each client computing against (to) and value (yet), to facilitate reconciliation. But this method has its drawbacks as well as, it is unable to estimate query directly into the material.
二、要不要月底暂估，下月初再冲回?
Provisional estimate at the end of 2, do you want to, rushed back to the beginning of next month?
《公司管帐制度》的规矩是月底暂估，月初再冲回。但若公司客户很多或发票长时间未到，每月底月末都要估入和冲销一次，太繁琐，工作量也大。济南代办公司注册
"System of tube accounts of the company rules is at the end of short duration, rushed back to the early again. But if the company a lot of customers or invoice for a long time not to, at the end of the end of every month to appraise and reverse the time, too trival, workload is big also. Jinan company registration agents
自个的做法是发票未到的当月月底暂估，发票抵达的当月月底再冲回，不用往后每月月初冲回，月底再暂估，这么可减少一些工作量。但运用这种办法财务人员应再设一套备查帐，对估入的金额、户名等都要逐笔挂号，以便发票抵达时逐笔查找，找到后划销，防止漏户、错户。
Its approach is to invoice before the provisional estimate at the end of the month, arrived at the end of the month of invoice back again, need not each month to rush back to back, again at the end of short duration, so can reduce a few workload. But should use the way of financial personnel to set up a set of reference, to estimate the amount and account name to register that weaves, so that the invoice arrived weaves lookup, writing off after find out, prevent leak, wrong households.
实务中回冲帐务处理的办法归结为三种：月初回冲，票到回冲和票到调差。
Practice backout accounting measures summed up in three types: early rushed back, votes to back to blunt and to the poor.
月初回冲是上个月暂估入库的存货第二月初不论有没有拿到发票，均冲回。便是《公司管帐制度》中的规矩那种。
Early backout is the first in early February last month of short storage of inventory whether they get the invoice, all rushed back. Is the rules in the system of tube accounts of the company.
票到回冲是暂估入库的存货地发票抵达后再冲回;
Ticket to back flush is the inventory of the provisional estimate warehousing invoice arrived back again;
票到调差是拿到发票后不冲回原暂估金额，而是根据实习发票金额多冲少补。即只对暂估的数量、金额与实习数量金额的区别及增值税有些作帐务调整处理。
Is ticket to get not rushed back to the original value after receipt of the invoice amount, but according to the practice invoice amount more less. Only on the amount of the provisional estimate, the difference between the amount and internship amount and some make accounting adjustment processing value-added tax.
三、要不要暂估增值税
Three, do you want for VAT
《公司管帐制度》中没有提到要暂估增值税。这是因为公司只要在取得增值税进项发票时，才算取得了这种抵扣销项增值税的权益。在此之前，权益并未取得。公司的负债当然也就没有这有些增值税。但这么做的缺点是抵挡帐款户不能准确反映外欠款的金额。而大都公司财务办理方面需要准确反映与客户的来往，为此实务中暂估入帐时有将增值税金额暂估在抵挡帐款金额内的做法。暂估入帐包含增值税的做法有：1.将暂估的增值税放在应交增值税-进项税金中计算，发票届时作红字冲销;2.设特别的待抵扣税金户反映;3.在别的应收款-暂估进项税金计算等。
The system pipe accounts of the company, not mention to provisional estimate value added tax. This is because the company as long as in the input VAT invoices, in order to be made the rights and interests of the deduction output VAT. Haven't made prior to this, the rights and interests. The company's debt, of course, there would be no this some VAT. But fend off accounts do this disadvantage is that the door can not accurately reflect the amount owed. And most of the customers and the company financial deal with aspects need to accurately reflect, account for this practice of short when the VAT amount of short in resist the receivable amount of practice. Value enter an item in an account include VAT approach are: 1. The provisional estimate in VAT, income tax payable VAT calculation, invoice the scarlet letter written; 2. Special for deductible tax households reflect; 3. In other receivables - temporarily for income tax calculation, etc.
四、如何保证发票抵达的时分，可以将发票和正本的暂估入库对应上
Fourth, how to ensure the invoice arrived in time, can the original invoice and the short duration of storage on the corresponding
暂估入帐最容易发生的疑问便是暂估简略冲销难，难就难在发票抵达后找不到正本对应估入的是哪一笔，特别是客户很多或较长时间才收到发票的情况更易才生此种疑问。处理的办法一便是按上面所说的月底暂估，月初回冲，坚持帐务的连续性防止因发票长时间未到而难以查对;二是设备查帐(表)，对每笔新发生的的暂估入帐及发票抵达冲销后都要及时挂号，将存货明细帐与库房的明细帐守时不守时地核对，以减少过错的发生及尽早发现过错。
Value enter an item in an account is the most prone to doubt of short brief sterilisation difficult, difficult is difficult in the original invoice after arrival to find corresponding estimation which is in the pen, especially the customer a lot or a long time to receive the invoice only to this question. Processing method is in accordance with the provisional estimate at the end of the above, early rushed back, adhere to the continuity of accounting to prevent due to the invoice for a long time not to check; Second, the equipment audit (table), for every new provisional estimate of enter an item in an account and invoice should be registered immediately after arriving at the write-off, a separate inventory and warehouse separate punctuality will not punctual to check, in order to reduce the occurrence of fault and fault found as early as possible.
五、年末暂估入帐的存货在公司所得税汇算清缴时要不要做纳税调整
At the end of five, the short duration of enter an item in an account in stock in a company income tax payable or refundable amount do you want to do
税法对此没有理解规矩，相关的绳尺规矩是国税发[2000]84号文《国度税务总局关于印发<公司所得税税前扣减办法>的告诉》中第三条的规矩：纳税人申报的扣减要实在、合法。实在是指能供给证实有关开销确属从前实习发生的恰当凭证;合法是指符合国度税收规矩，别的法规规矩与税收法规规矩不不合的，以税收法规规矩为准。
Doesn't understand the rules of the tax law, the relevant rope 'rule is guoshuifa [2000] no. 2000 issued by the state administration of taxation about < company income tax deduction method > tell "in article 3 of the rules: taxpayers deductions to reality, legal to declare. It refers to the supply confirmed about overhead is indeed used to practice the appropriate certificate; Refers to conform to the country legal tax rules, rules and other regulations tax regulations, the rules don't out the tax regulations rules shall prevail.
济南代办公司注册实务中税务较多运用的绳尺是：在公司所得税汇算清缴前发票已抵达的或能供给能充分证实暂估入帐实在性的别的原始凭证如合平等就不用做纳税调整，否则应做纳税调整，以防止公司乱用暂估入帐。
Jinan company registered in the practice of tax agents more rope feet is: use before the corporation income tax payable or refundable amount of the invoice has arrived in or can supply can fully confirm other original documents such as value enter an item in an account is sex equality doesn't have to do pay taxes is adjusted, otherwise should do tax adjustment, in order to prevent the use of short company enter an item in an account.