One is that voucher entry is not equal to substitution entry.
会计人员有根深蒂固的“凭票入账”观念。很多会计人想法是找发票报销，却苦恼于找不到合情、合理、合法的发票，于是想起了“邪路”，找替票报销。所谓替票，浅显地讲就是用A类发票报销 B类费用。这种做法明显是违法的，会计人员可能会因而承当法律义务。
Accountants have a deep-rooted concept of "booking by ticket". Many accountants'first idea is to find invoices for reimbursement, but they are distressed that they can not find reasonable, legitimate invoices, so they think of the "evil way" to find replacement invoices for reimbursement. The so-called substitution ticket is simply to reimburse category B expenses with category A invoice. This practice is clearly illegal, and accountants may therefore assume legal obligations.
二是没有发票也可入账
Second, it can be recorded without invoices.
假如费用果真发作了，没有发票该怎样办呢？无需焦急，没有发票一样是能够入账的。假如有证据标明其他应收款是挂账的费用，同样能以费用名义入账，只是这局部费用不能在所得税前扣除。入账时需提供的证据能够是收据、小票等。
If the fee really breaks out, what should we do without an invoice? No need to worry, no invoice can be recorded. If there is evidence that other receivables are charged expenses, they can also be charged in the name of expenses, but this part of the expenses can not be deducted before income tax. The evidence to be provided at the time of entry can be receipts, receipts, etc.
在特殊状况下，费用发作后可能拿不到发票。但大多数时分没有发票并非对方不开具，而是企业选择不要发票。譬如商家为了逃税，会提出不要发票能够降价的条件。不少企业会因而选择要低价钱，不要发票。这是本人的“自私”选择，不能埋怨不能获得发票。值得阐明的是，这样的选择要慎重。不要发票虽能降低价钱，但后续可能会多交企业所得税、增值税、附加税。
In exceptional circumstances, invoices may not be available after expenses have been incurred. But most of the time no invoice is not that the other party does not have the invoice, but that the enterprise chooses not to invoice. For example, in order to evade tax, the merchant will put forward the condition that no invoice can reduce the price. Many enterprises will therefore choose to ask for low prices, not invoices. This is my "selfish" choice. I can't complain about not getting invoices. It is worth clarifying that such a choice should be made with caution. Do not invoice although it can reduce the price, but follow-up may pay more enterprise income tax, value-added tax, additional tax.
三是不能证明费用真实发作的
Third, it is impossible to prove the true occurrence of expenses.
极端的状况是，既没有获得发票又没有证据标明挂账的其他应收款是费用。这时会计做账要当心了。在这种状况下，假如直接费用化处置，费用除了不能在所得税前扣除，还可能面临被认定偷逃个税的风险。税务可能会把这种状况认定为企业给员工发放薪酬福利。假如是外部人员借款，可能会被视作劳务报酬。
In the most extreme case, there is neither invoice nor evidence that other receivables registered are expenses. At this time, the accountant should be careful in accounting. In this case, if the direct expenditure is disposed of, in addition to the expense can not be deducted before the income tax, it may also face the risk of being identified as tax evasion. Taxation may regard this situation as the payment of salaries and benefits to employees. If it is borrowed by outsiders, it may be regarded as remuneration for service.
四是计提坏账
Fourth, bad debts should be charged
还能够思索计提资产减值。其他应收款也是能计提坏账准备的。做账与计税是两个不同的概念。针对长期挂账的其他应收款，应分类处置，属于费用的需费用化；属于薪酬、分红的，应补交个税；真实收不回来的借款，会计做账时可依据会计政策计提坏账。但要留意，计提的坏账不一定能得到税务的认可，在汇算清缴时要记得做征税调整。
We can also think about the impairment of assets. Other receivables can also provide for bad debts. Accounting and taxation are two different concepts. For other long-term accounts receivable, it should be classified and disposed of, which belongs to expenditure; for salaries and bonuses, it should pay a supplementary tax; for borrowings that can not be collected, bad debts can be charged according to accounting policies. However, it should be noted that the bad debts are not necessarily recognized by the tax authorities, so we should remember to make tax adjustments in the process of remittance and settlement.
五是股东大额借款
Fifth, shareholders borrow heavily
有些股东为了逃避个税，将工资、奖金、分红等长期挂在其他应收款。这正是税务要处分的“自作聪明”。还有一种状况是股东从公司把钱拿走了。这是很敏感的事情。假如金额比拟大，上述处置方式都不适用此种情形。依照税务的规则，股东借款当年没有出借，且不能证明是用于消费运营的，税务会将之视作分红。
In order to avoid individual taxes, some shareholders hang wages, bonuses and bonuses on other receivables for a long time. This is the "self-wisdom" that the tax authorities have to deal with. Another situation is that shareholders take money away from the company. This is a very sensitive matter. If the amount is comparatively large, none of the above disposal methods can be applied to this situation. According to the tax rules, shareholders borrowed money that year without lending, and can not prove that it is used for consumer operations, tax will regard it as a dividend.
