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代理记账的流程要注意哪些?

发布时间:2020-09-24 14:27:10   点击:次 来源:http://www.jiuxingkuaiji.com

一、财务会计原始凭证的传送、审核
1、 Transfer and audit of original financial accounting documents
1、审核原始凭证所记述的经济发展业务应一切正常,分辨应恰当,涉及到业务产生的时间、总数和价格应符合规定等;
1. The business of economic development described in the original certificate should be normal, the resolution should be appropriate, and the time, total amount and price involved in the business should meet the requirements;
2、审核原始凭证中所体现的经济发展业务的內容应合乎相关法律法规现行政策、法案、规章制度、方案、费用预算和合同书等的要求,应合乎审核管理权限的办理手续,及其应合乎节省标准等;
2. The content of the economic development business reflected in the original certificate shall meet the requirements of relevant laws and regulations, current policies, bills, rules and regulations, scheme, cost budget and contract, etc., and shall comply with the procedures of audit management authority and the saving standard;
3、审核原始凭证的办理手续应完善,应填新项目应填好齐备,相关经办人员工作人员应早已签字,关键工作人员应已批等;
3. The handling procedures of the original documents should be improved, the new items should be filled in completely, the relevant handling personnel and staff should have already signed, and the key staff should have approved;
4、审核原始凭证的引言和数据应填好清晰、恰当,总数、价格、额度的测算有无差错,英文大写和小写字母额度应相符合等;
4. The introduction and data of the original voucher shall be filled in clearly and appropriately, whether there is any error in the calculation of the total amount, price and amount, and the amount in English capital and small letters shall be consistent
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5、在审核时发觉不真正、不合理合法的原始凭证有权利未予接纳,并向主要负责人汇报;对记述不精确、不详细的原始凭证给予更改。
5. If it is found that the original documents are not true, reasonable and legal during the audit, they have the right to refuse to accept them, and report to the main responsible person; and change the original vouchers with inaccurate and detailed descriptions.
二、记账凭证的填制、审核
2、 Filling in and auditing of bookkeeping voucher
1、填制记账凭证时,理应对记账凭证开展持续序号。
1. When filling in the bookkeeping voucher, the continuous serial number of the bookkeeping voucher should be carried out.
2、记账凭证能够依据每一张原始凭证填制或是依据多个张类似原始凭证归纳填制。
2. Bookkeeping vouchers can be filled in according to each original voucher or several similar original vouchers.
3、恰当定编会计分录并确保借款均衡,务必依据国家统一企业会计制度的要求和经济发展业务內容,恰当应用会计分录和定编会计分录,记账凭证借款方的额度务必相同,累计数务必测算精确。
3. In order to make proper accounting entries and ensure the balance of loans, it is necessary to properly apply accounting entries and fixed accounting entries according to the requirements of national unified enterprise accounting system and the business content of economic development. The amount of borrowers in bookkeeping vouchers must be the same, and the cumulative amount must be accurately calculated.
4、引言应与原始凭证內容一致,能恰当体现经济发展业务的具体内容,描述简洁明了精练。
4. The introduction should be consistent with the content of the original certificate, can properly reflect the specific content of economic development business, and the description is concise and concise.
三、帐本:依照国家统一企业会计制度的要求和财务会计业务的必须设定会计凭证,会计凭证包含:总分类账、明细分类账、日记帐和别的服务性帐本。
3、 Account book: in accordance with the requirements of the national unified enterprise accounting system and financial accounting business, accounting vouchers must be set. Accounting vouchers include general ledger, subsidiary ledger, journal and other service account books.
四、定编财务会计报表(负债表、损益表)
4、 Preparation of financial and accounting statements (balance sheet, income statement)
五、税务申报每个月一-十五日(国税局、地税局)
5、 Tax declaration from 1st to 15th of each month (National Taxation Bureau, Local Taxation Bureau)
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