1. The first thing to do every month is to register the accounting vouchers according to the original vouchers (when you make the vouchers, you must have the signature of the financial (manager) who has the right to sign them). Then write off the general ledger by the end of the month or periodically (the reason for write-off at the end of the month is through the trial balance of the account summary table to ensure that the records can not be calculated incorrectly). Every time a business breaks out, the detailed account should be written off according to the accounting vouchers.
At the end of February, if the start-up costs of newly registered enterprises are all transferred to the first month's expenses, we should also pay attention to the calculation of depreciation and amortization costs. Depreciation entries refer to the accumulated depreciation of fixed assets based on their original value, net value and useful life through management or manufacturing costs. At the end of the month, we will draw taxes and surcharges, that is, taxes and surcharges, such as urban construction tax, extra education fees, and tax resolutions.
3.月底编制记账报税表后，应编制两个条目。项：将损益总额转入本年度损益，并从主停业务收入(投资收入、其他业务收入等)中借用本年度利润。 第二项：借入本年度的利润，借入主停业务本钱(主营税和附加费、其他业务本钱等)。 转让后，假如差额在借方，则损失不需求交纳所得税，假如是在贷方，则意味着利润要交纳所得税。
At the end of March, two entries should be compiled after compiling the accounting and tax returns. Item 1: Transfer the total profit and loss into the current year's profit and loss, and borrow the current year's profit from the main business income (investment income, other business income, etc.). Item 2: Loan the profits of the current year and borrow the business cost (main tax and surcharge, other business cost, etc.). After the transfer, if the balance is debited, the loss does not require income tax, and if it is lent, it means that the profit should pay income tax.
4. Assets and liabilities are compiled on the basis of assets (currency funds, fixed assets, accounts receivable, notes receivable, short-term liabilities (notes payable, accounts payable, etc.), owner's equity (information received, capital storage, undistributed profits, etc.) in the general ledger, and the balance of loss storage account (referring to the amount written off one day after the general ledger account). Statements are then compiled based on the amounts issued in the general ledger or in the profit and loss categories of the account summary statement.
5. The other is to bind relevant vouchers, write clarifications for tax returns, analyze status sheets, and so on.
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