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正确的发票入账,报销时应该注意什么?

发布时间:2019-08-07 15:42:36   点击:次 来源:http://www.jiuxingkuaiji.com

1、实物资产
1. Physical assets
如:购置原资料、机器设备、办公用品、低值易耗品、礼品等,能否有入库单,入库单签章、审批手续能否齐全,能否有采购合同,能否有质量验收合格证明,发票日期和发票金额能否与采购合同对应,能否有从第三方开票,能否舍近求远采购,本钱费用率能否明显超越行业合理程度。
Such as: purchase of raw materials, machinery and equipment, office supplies, low-value consumables, gifts, etc., whether there is a warehousing receipt, whether the warehousing receipt signature and approval procedures are complete, whether there is a purchase contract, whether there is a quality acceptance certificate, whether the invoice date and invoice amount correspond to the purchase contract, whether there is a third party invoice, Whether the cost-cost ratio can significantly exceed the reasonable level of the industry, whether the purchase can be done in the near future or in the far future.
2、租金发票
2. Rent Invoice
能否有行政办公部门审核确认手续,能否有房屋租赁合同,发票日期金额能否与租赁合同吻合。
Whether there are administrative departments to examine and confirm the formalities, whether there is a housing lease contract, whether the invoice date and the amount of the lease contract can be consistent.
3、业务款待费用
3. Business Hospitality Expenses
业务款待费报销,能否有经办人、部门经理以至公司总经理审核签批,大额发票能否有消费清单。大额发票是税务稽查重点,假如没有清单,可能会以为虚假消费。
Business hospitality reimbursement, whether there are managers, department managers and even the general manager of the company to examine and approve, large invoices whether there is a consumption list. Large invoices are the focus of tax inspection. If there is no list, it may be considered as false consumption.
4、差旅费
4. Travel expenses
差旅费报销单内容能否填写齐全,所附的车票能否为去出差地的车票,餐饮、住宿、交通费发票能否为出差地的发票,人员和人员名单能否与派出的人数相吻合。
Whether the content of the travel expense reimbursement form is complete, whether the attached ticket is for the ticket to the place of travel, whether the food, accommodation, transportation invoice is for the place of travel, and whether the personnel list matches the number of dispatched persons.
5、会务费
5. Conference Fees
会议费报销,能否有会议通知、会议议题、参会人员名单、签到表等材料,能否有与会议无关费用(如旅游费)列支。
Conference fee reimbursement, whether there are conference announcements, conference topics, attendance lists, check-in forms and other materials, whether there are expenses unrelated to the conference (such as travel fees).
临沂会计培训
6、运费
6. Freight
运费报销,能否有运费报销单,起运地和运达地能否与运费报销单相吻合,能否由起运地和运达地以外的车辆运输,运输价钱能否动摇较大。
Whether there is freight reimbursement, whether there is freight reimbursement form, whether the place of departure and the place of arrival coincide with the reimbursement form, whether it can be transported by vehicles other than the place of departure and the place of arrival, and whether the transportation price can fluctuate greatly.
7、加油费
7. Gas Fee
加油费报销,报销的加油费能否为本公司车辆,本公司账面上能否有车辆,加油费总额能否超越了车辆理论行车的大油耗量。
The reimbursement of refueling fee, whether the reimbursement of refueling fee is for the company's vehicles, whether there are vehicles on the company's books, and whether the total refueling fee can exceed the maximum fuel consumption of theoretical vehicle driving.
8、水电费
8. Water and electricity charges
水电费报销,发票上的字码能否与水表、电表的字码相符,能否与本公司的产能相吻合。有的企业账面反映产量很少,但水电费却很高。
For reimbursement of water and electricity charges, whether the codes on the invoice match the codes of water meter and electricity meter, and whether they match the capacity of our company. Some enterprises account for very little output, but the cost of water and electricity is very high.
从上述这些状况中我们不难看出,日常报销可不是我们想的那么简单的,那么我们在报销的时分应该留意什么呢?
From these situations, we can see that daily reimbursement is not as simple as we think, so what should we pay attention to when reimbursement?
报销人获得相应的报销单据,且报销单据上面经办人、验收证明(复核)人、审批人签名齐全,报销单据所附原始凭证应是税务机关认可的合法、完好、有效凭证;
The reimburser receives the corresponding reimbursement documents, and the signatures of the agent, the acceptance certificate (review) and the examiner on the reimbursement documents are complete. The original vouchers attached to the reimbursement documents shall be legitimate, sound and valid vouchers approved by the tax authorities.
报销单据的填写及原始凭证的黏贴需契合会计工作根本标准的请求;
The filling of reimbursement documents and the pasting of original documents should meet the requirements of the fundamental standards of accounting work.
报销单各项目应填写完好,大小写金额分歧,并经部门指导有效批准;
The items in the reimbursement form should be completed in good condition, and the amount of the reimbursement should be different in case and case. The reimbursement form should be approved effectively under the guidance of the department.
有实物的报销单据需列出实物明细表并由验收人验收后在发票反面签名确认,低值易耗品等需入库的实物单据还应附入库单;
The reimbursement documents with physical objects should list the physical details and be signed on the reverse of the invoice after acceptance by the acceptor. The physical documents with low value and consumables that need to be stored in the warehouse should also be attached to the warehouse receipt.
出租车票据需注明业务发作时间、起止地点、人物事情等材料,每张出租车票反面需有主管指导签字确认;
Taxi tickets need to indicate the time of business onset, the place of start and stop, people and other materials, and the reverse of each taxi ticket needs to be signed and confirmed by the supervisor.
款待费的报销单据需注明其款待人员及人数并附用餐费作为报销的费用项目、报销规范和报销审批程序契合企业制度的餐费发票的附件。
The reimbursement documents for hospitality expenses should indicate the hospitality personnel and the number of them, together with meal expenses as an annex to the reimbursement items, reimbursement specifications and reimbursement approval procedures that conform to the enterprise system of meal invoices.

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