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Old 09-01-2012, 3:55 AM
fxpqbwrst fxpqbwrst is offline
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Accounting people will know the knowledge of accou

a cashier's job duties, bank deposits and cash collection. two, responsible for checks, money orders, invoices, receipts management. Third, do the bank accounts and cash accounts, and is responsible for keeping financial chapter. four, responsible for the reimbursement of travel expenses of the work. 1, borrowing to travel of staff and non-borrowing, borrowing if necessary borrowing must fill out a single, general manager and then submitted for approval signatures by the financial audit, after confirmation, issued by the cashier section. 2, staff travel back, honestly fill out the proof of payment, and to the back of labeled single receipt or invoice, proof of signature by the first, and then to the general manager of the signature,Casques Monster Beats, for reimbursement, and then the accounting and auditing,Cheap Armani Shirts, by cashier for reimbursement. five employees payment of wages. A cash 1, cash, and point to clear the amount of face to face and pay attention to the authenticity of the coupon. If you receive counterfeit money confiscated by the responsible person is responsible. 2, once paid in cash, in the original documents should be stamped Pay more or less the amount paid by the responsible person is responsible. 3, the daily cash received to the bank, not 4, the daily work to do day to day cash inventory, so that accounts match. Good cash balance declaration, to prevent cash losses. After work return cash and equivalents at the general manager. 5, is generally not a large denomination of cash payment for services, pay with the transfer or exchange procedures. Special circumstances required for approval. 6, regardless of the amount the borrower out how many employees are to be general manager of signature,monster energy pas cher, ratification and a single loan with a borrowing. Without approval of the borrower, disputes, by the responsible person conceited. B bank account processing 1, when the first register bank to distinguish between journal account, to avoid mistaken identity. Open exchange procedures. 2, the daily bear the balance of the account deposit, in order to understand the general manager and financial accounting operations of the company's funds to dispatch funds. Fill in declaration before the end daily work. 3, keeping all sorts of blank check, not free to leave around. 4, company accounts chapter usually kept by the cashier. C reimbursement audit 1, the proof of payment if a single sign on managers to prove whether the signature. If not, should be supplemented. 2, attached to a single payment after the original bills to prove whether there is altered. If so, ask the reason or not reimbursable. 3, the formal receipt of the invoice is mixed with the paste, if so, should be posted separately (in addition to bearing the financial principle for supervision of financial instruments, the other receipt shall not be reimbursed nor pre-tax deduction, bell book supplement). 4, fill out a single payment that the project is over 3. If exceeded, should be re-filled. 5, big, small amounts are consistent. If consistent, correct weight should be filled. 6, whether the content is a reasonable reimbursement claims. If they are, should be refused reimbursement, there are special reasons, shall be subject to approval. 7, proof of payment if there is general manager of a single signature. If not, shall not be reimbursed. several useful entries: 1, Long by cash: Cash Credit: Unacknowledged by: Unacknowledged Credit: operating income (Note: You can not pinpoint the cause) 2, Cash Short by: Unacknowledged Credit: Cash By: Other Receivables - shortage of money in cash accounts (personal) - receivable insurance claims management costs money - cash shortages (Note: You can not pinpoint the cause) Credit: Unacknowledged 3, extract welfare by: the cost of production operating expenses management fees Credit: meet the welfare 4 provision for trade union funds by: Management fees - credit union funds : Other payables - trade union funds 5, provision for staff education spending by: management costs - staff education expenses Credit: Other payables - staff education expenses 6, payment of wages By: to meet wage Credit: Cash tax payable - individual Income tax other payables other receivables (withholding money) 7, extract urban construction tax By: Main business taxes and additional / other operating expenses Credit: should Taxes paid - construction tax payable 8, provision for additional education By: Main business taxes and surcharges Credit: Other payables - additional education 9, Stamp By: Management fees / prepaid expenses Credit: bank deposits / cash (books posted five yuan per stamp) three, report the problem: corporate financial statements consist of four statements, in addition to the balance sheet and income statement in addition to the distribution of profits and cash flow statements. The profit distribution form only at the end of the preparation, because only at the end of the profitability of the business profits will be distributed. The cash flow statement is based on the requirements of tax authorities for the preparation, different requirements in different provinces in different regions. Inspection in April when the tax department will ask for your request. (Management, finance, sales, manufacturing and other expenses at the end there is no balance sheet knot checkout method used, the balance of profit and loss account at the end can be left; manufacturing costs if the balance is to be part of the product distribution costs, depending on the balance sheet with inventory. bell book supplement) you want to see you in the income statement and some things, as long as your account have you carried forward profits, this is not easy wrong, Profit for the year the income statement and balance sheet to match. details added: 1,Juicy Couture Tracksuits, value-added tax, corporate income tax in the tax report (January 1, 2002 after the company was registered for the tax; personal income tax and other taxes in the rent reported 2, the end of certification (input); early Chaoshui (output) 3, to 100% of base salary, welfare is 14%, 2% of trade union funds, employee education expenses 2.5%, (tax law: the establishment of trade unions organization of enterprises, institutions, social organizations, according to the monthly total 2% of total wages paid and appropriated funds to the union, with trade unions issued a union funds allocated special payment receipt > 5, the distribution companies transport, handling, reasonable wear and tear, inspection fees are included in operating expenses, the industrial enterprises of the costs 6, unit non-union organization, not the provision of trade union funds, but not before provision for adjusted quarterly income tax only mentioned once and then, without the monthly accrual. 7, cash is generally from the Bell book supplement). 8, the scope of travel expenses: transportation, lodging, food subsidies, postal fees, luggage shipping, fees 9, cashier journal to save 25 years A general link: 1, based on the original certificate or original certificate summary fill vouchers. 2, according to the registration and payment vouchers and cash journal bank deposit account. 3, the registration certificate under the accounting ledger. 4, based on vouchers summary, the preparation course summary 5, according to the registration ledger account summary. 6, end of period, according to the general ledger and subsidiary ledgers balance sheet and income statement. If small-scale enterprises, small volume of business, you can not set the ledger, general ledger directly to the registration of the business case by case basis. Actual accounting practice requires the accounting officer must register each place into a business ledger in. The general ledger amount is subject directly to the summary of the amount of copy in the past. Volume of business every business can be five days,Jeans Pas Cher, ten days, fifteen days, or once a month preparation course summary. If the business is quite large. Can also be compiled by a day. each financial personnel should understand this process, but should be aware of the relevant financial software, the current size or slightly higher level of management of enterprise information management are taken, you should know how to use the software and how to set up, as long as the certificate production is correct, all the rest done by the computer: documents - Summary - breakdown - general ledger - all kinds of statements. First, to understand the financial process is necessary. Second, the specific content: 1, the first thing to do each month is based on the original registration certificate of accounting documents (vouchers do it must be financial (manager) who have signing authority signed After you do), or on a regular basis and at the end of the registration ledger account summary table (the reason is because by the end of course registration summary trial balance to ensure the error log record does not count), each occurrence of a business under vouchers Registration of a breakdown. 2, the end must pay attention to depreciation, amortization and other prepaid expenses, if the new business start-up costs into the cost of all in the first month. Depreciation is recorded by the sub-management costs or manufacturing costs credit accumulated depreciation, the depreciation is based on fixed assets, net worth and age calculated. End but also to extract taxes and surcharges, actually rent this one. Is the extraction of taxes and surcharges, are urban construction tax, education surtax, etc., there are tax decision. 3, subjects completed the end of the preparation of summary, the preparation of two entries. The first entry: the overall incidence of profit and loss account the amount of class into profits this year, through the main business income (investment income, other operating income, etc.) Credit Profit for the year. The second entry: By year profit credit Cost (business taxes and surcharges, and other business costs, etc.). After the transfer, if the difference does not require the borrower to pay income tax, compared with a loss, then the profit if the lender required to pay income tax calculation, tax = credit balance * income tax rate, then do the accounting documents, tax payable by the income tax credit - Income tax payable, income taxes by year profit credit (and profits tax although related, but not certainly do not pay income tax losses, mainly to see the adjusted taxable income whether it is positive, if it is positive we must calculate the income tax, but also pay attention to income tax accounting methods, the use of the tax payable method, income tax subjects and is equal to the amount of tax payable account, the tax effect method, there are timing differences in tax payable when the income tax subjects and subjects are not equal amounts). 4, the last under the general ledger of assets (money funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (notes payable, accounts receivable, etc. should be attached) equity (paid-up information, capital reserves, retained earnings, surplus reserve) account balance (refer to general ledger account on the last day of registration of the above amount) balance sheet, according to the general ledger or summary of profit and loss account class subjects (such as management fees, the main the cost of doing business, investment income, main business attached, etc.) the occurrence of the amount (the amount refers to the occurrence of the occurrence of this month, amount) Prepare the income statement. (on main business income and tax payable, the tax should be based on each month to determine the amount of the Chaoshui since Fiscal chance to print a form to be above a specific number) 5, the remaining is the binding document, written statements, analysis of the table and the like 6, pay attention to the problem: a, in addition to the above preparation of accounting documents and registration of a breakdown in addition, are carried out in the end. b, knot the end of cash, bank accounts, account card must match the accounts match the reality. Beginning of each month the bank reconciliation monotonous bank account balance reconciliation, carefully analyze below the amount. Note the time when the early returns, not to overdue tax returns. In addition, the invoice month, the month accounted for. The aging analysis between the monthly and the amount, including: payables and receivables, other receivables.
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