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发票入账时，会计们要注意哪些事儿?
Invoice billing, accountants should pay attention to what?
一、付款原始凭证不局限于发票
One, the original vouchers of payment is not limited to the invoice
发票是盖有税务监制章的，但不能说没有盖税务监制章的凭证都不合规。如盖有财政监制章的行政事业单位统一收据，没有盖税务监制章的汽车票、火车票及飞机票，医院使用的专用收据等。如果去境外出差，“形式发票”也是可以作为报销凭证的。还有，如在合同纠纷中诉讼至法院，法院的判决及裁决书也是可以作为入账凭证的。在自制原始凭证中，如借款单也是可以作为付款依据的。济南代理记账公司
Invoice is stamped with the tax (hereinafter, but cannot say that didn't cover with the certificate of tax (hereinafter compliance. Such as bore a unified administrative institution of finance (hereinafter receipt, no cover tax (hereinafter bus tickets, train tickets and plane tickets, receipts for hospital use. Etc. If go to outside on a business trip, "proforma invoice" also can be used as reimbursement vouchers. Also, as in a contract dispute lawsuit to the court, the court's decision is also can be used as a receipt voucher evidencing payment and the award. In the homemade source documents, such as borrowing form also can be used as payment basis. Jinan bookkeeping agency company
二、尽量减少“白条”入账
Second, try to reduce the "white"
白条，财务上指非正式单据，即：不合法的便条、不合规的单据来充当原始凭证。
Ious, refers to the informal financial documents, i.e., not legal memoranda, compliance documents to act as the original documents.
如果是以内容不真实的“白条”入账，则是违法行为，不可入账。但在某些特定条件下是允许入账的，如在对外经营活动中确实无法取得发票，从真实性的原则出发，允许以相关的自制凭证来入账。
If the content is not the real "white" billing is illegal, not books. But is allowed to enter an item in an account under certain conditions, such as do not have the invoice in foreign business activities, starting from the principle of authenticity, allows for homemade vouchers to enter an item in an account.
三、发票上的项目要全面审核
Third, the items on the invoice to review
审核发票的名称、发票的类型、填制日期和编号、经济业务内容、数量、计量单位、单价和金额、填制单位名称及经办人的签名并盖章等。
The type of the name of the audit invoice, invoice, fill the date and serial number, economic business content, quantity, measuring unit, unit price and amount, fill the name of the entity and the agent's signature and seal, etc.
在发票审核时需关注发票上需要写明单位的全称，但需要区分一种情况，对于有些必须要个人实名登记的发票，如飞机票、火车票、住宿费发票、手机话费发票则可以认定为合规发票;对于发票的类型要留意是否按合同要求提供;对于填制人与复核人应是不同的经办人;对于盖章，则需要盖发票专用章，而不是财务专用章，或带有五角星的公章，或是合同专用章等。
The invoice review need to focus on the need to specify the full name of the unit on the invoice, but need to distinguish between a kind of situation, for some personal real-name registration must be invoice, such as air ticket, train ticket, accommodation invoices, the mobile phone can be regarded as the compliance invoices; For the type of invoice whether to pay more attention to provide according to the contract; For drawn up and review should be different agent; For stamp, you may need to cover with the special invoice seal, rather than financial special seal, or official seal with a five-pointed star, or a special seal for contract, etc.
四、注意发票的时效性
Fourth, pay attention to the efficiency of the invoice
在日常的付款中，财会人员也时而看到收到的发票时间比发票上填写的时间滞后很多，有的还是跨年度的。在会计上能否入账呢?需要区分两种情况：
In daily payment and accounting personnel also sometimes see invoice received a lot of time lag time than fill in on the invoice, there is the maximal. On the accounting can enter an item in an account? Need to distinguish between two kinds of circumstances:
第一种情况是费用已作预提在当年入账，但当年未取得发票。根据国家税务总局2011年第34号公告，实务中在当年所得税预缴时可按账面发生额核算，但需要在下年度所得税汇算清缴前取得发票，否则要做所得税纳税调增处理。
The first is that fee for accrued in the books, but has not obtained the invoice. No.34 announcement in 2011, according to the state administration of taxation practice in income tax according to the carrying amounts incurred when advance payment, but need to make before the next annual income tax payable or refundable amount invoice, or income tax increase processing to do.
第二种情况是当年取得了发票但未在当年入账，即是跨年入账。从会计核算真实性原则出发，根据影响程度的高低，要么在下年度费用中列支，要么通过“以前年度损益调整”进行调整。再来看是否可以在所得税前扣除，根据影响程度的高低，要么在当期费用列支，要么通过“以前年度损益调整”进行调整。至于是否可以在所得税前扣除，根据国家税务总局2012年第15号公告，对企业发现以前年度实际发生的、按照税收规定应在企业所得税前扣除而未扣除或者少扣除的支出，企业做出专项申报及说明后，准予追补至该项目发生年度计算扣除，但追补确认期限不得超过5年。
The second case was made invoice but not in the books, is the New Year. Authenticity of accounting in accounting principle, according to the influence degree of high and low, or the next is listed in the annual fee, either through adjustments "before annual income adjustment". Again to see if it can be deducted before income tax, according to the influence degree of discretion, either in the current building, either through adjustments "before annual income adjustment". As to whether can be deducted before income tax, according to the state administration of taxation in 2012 15th announcement, to the enterprise actual, found the previous year shall be deducted before the enterprise income tax in accordance with the tax deducted or not deduct spending less, enterprises to apply for and instructions, make a special grant retroactive to the project's annual calculating deduction, but retroactive confirm period shall not exceed 5 years.
五、对发票要“验明正身”
Five, the invoice should be "identified"
定期及不定期地在国地税务网站或通过当地的纳税服务中心及本地主管税务机关等方式咨询发票的真伪，以减少或杜绝假发票。济南代理记账公司
On a regular basis and not on a regular basis in the land tax website or through the local tax consulting service center, and the local competent tax authorities where the way the authenticity of the invoice, in order to reduce or eliminate false invoices. Jinan bookkeeping agency company
六、注意发票是否为“阴阳发票”
Sixth, pay attention to whether the invoice as "Yin and Yang invoice"
阴阳发票是指发票的对应联次内容不一致。在审查发票时，要看复写的字迹颜色是否相同，正反双面颜色是否一致，内容是否完整，辨别有无局部复写的痕迹。
Yin and Yang refers to the corresponding invoice the sheet number content is not consistent. When review invoice, see copy of the writing is the same color, positive and negative double-sided color are consistent, the content is complete, identify any traces of the local copy.
七、注意发票是否“偷梁换柱”
Seventh, pay attention to whether the invoice "bait-and-switch"
即所提供发票与真实业务不匹配。实务中，可分三种情况，第一种是经济业务根本就没有发生，而假借所取得的发票(有可能是买的假发票)要求报销付款;第二种情况是业务真实发生，但发票的内容如品种被变更;第三种情况是真实发票因遗失等原因而找不到了，只能找一张其他类型的发票来替代入账。根据《会计法》规定：企业必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证不予接受，并向单位负责人报告。在《中华人民共和国发票管理办法》中也规定，不符合规定的发票，不得作为财务报销凭证，任何单位和个人有权拒收。
Invoice with the real business provided does not match. Practice, can be divided into three kinds of circumstances, the first is economic business didn't happen, but under the guise of the invoices obtained (false invoices may be bought) require payment reimbursement; The second case is real, but the content of the invoice, such as breed was changes; And the third is the real invoice by reason of lost and can't find it, can only find a invoice to replace the other types. According to "accounting law" regulation: the enterprise must, in accordance with the uniform accounting system of the provisions of the state of the original documents for review, to false or illegal original vouchers will not be accepted, and report to unit leaders. In "measures on invoice management of the People's Republic of China" regulation, also does not conform to the provisions of the invoice, shall not be used as financial reimbursement vouchers, any unit and individual shall have the right to refuse to accept the goods.
八、注意发票号码是否“紧密相连”
Eight, pay attention to the invoice number is "connected"
如果报销付款中出现连续多张连号的发票，则该发票可能存在不符合业务的真实性。
If payment reimbursement in continuous more than even the number of the invoice, the invoice may be do not conform to the authenticity of the business.