Export tax rebate is mainly to balance the tax burden of domestic products by refunding the domestic taxes levied on export goods. It can enable domestic products to enter the international market without tax capital and stop competition with foreign products under the same conditions, so as to strengthen competitiveness and expand export earnings, so as to account for export tax rebate. What materials should be prepared?
1.现金、银行存款明细核对
1. Detailed checks of cash and bank deposits
货币资金是企业容易呈现问题的资产，因而企业每月都应认真核对每笔款项的进出记载。月底打出银行对账单同企业银行明细账认真核对往来，对存在出入的及时处置，确保银行账务明白。
Monetary funds are the most problematic assets of enterprises, so enterprises should carefully check the entry and exit records of each payment every month. At the end of the month, the bank statement is made and the detailed accounts of the enterprise bank are carefully checked. The central authorities that have existent discrepancies and discrepancies are disposed of in time to ensure that the bank accounts are clear.
在工作实务中，多数企业的银行账务都存在出入，不能与实践业务相吻合，有时由于处置不当招致月底银行账面余额呈现负数，所以每月结账前的银行核对是很必要的，发现问题及时处置。
In practice, the bank accounts of most enterprises are inconsistent and inconsistent with the actual business. Sometimes, due to improper disposal, the bank balance at the end of the month presents negative, so it is necessary to check the bank before the monthly settlement, and to find problems and deal with them in time.
归集当月一切费用单据和费用项目，肯定账面有足够现金可以支付，避免账面现金余额呈现负数。
Collect all the expense documents and items of the month, make sure there is enough cash on the book to pay, and avoid negative cash balance on the book.
2.业务往来核对
2. Business Check
将本月入账进项和销项发票认真核对，肯定每张发票的结算方式，是现金结算的索要收据证明，是银行结算的应获得对应的银行结算凭据，是往来挂账的按号入座认真入账。
Check earnestly the invoices for entry and sale of this month, confirm that the method of settlement of each invoice is the proof of the required receipt for cash settlement, the corresponding bank settlement voucher for bank settlement, and the earnest booking of current and registered accounts.
3.存货本钱核算
3. Inventory Cost Accounting
每月做账前好将上月底账面库存商品的称号、单价、金额细致列出，分离当月销售发票和进项发票的开票信息，计算入账后账面存货本钱变动对利润的影响，不要自觉的认证发票和领用存货，招致账面库存呈现负数或本钱变动浮动太大，影响当期利润。
It is better to list the title, unit price and amount of the goods in stock on the book at the end of last month carefully before making a monthly account. Separate the invoice information of sales invoice and entry invoice in that month, calculate the effect of the change of book inventory cost on profit after entering the account, and do not consciously certify invoice and use inventory, which will lead to negative or capital change of book inventory. The fluctuation is too large to affect current profits.
有了临沂代理记账上面的小总结，希望对广大客户有所帮助，如果有什么不理解的或者寻求帮助的请点击我们的网站：http://www.jiuxingkuaiji.com或者来电咨询，我们会尽全力为您
With the summary of Linyi Agent Accounting, I hope it will be helpful to our customers. If you don't understand or ask for help, please click on our website: http://www.jiuxingkuaiji.com or call for consultation. We will try our best to solve it for you.
