下载

0下载券

加入VIP
  • 专属下载券
  • 上传内容扩展
  • 资料优先审核
  • 免费资料无限下载

上传资料

关闭

关闭

关闭

封号提示

内容

首页 小财务进大公司的心得体会,分享,学习(Small finance into the big co…

小财务进大公司的心得体会,分享,学习(Small finance into the big company experience, sharing, learning).doc

小财务进大公司的心得体会,分享,学习(Small financ…

林风霞
2018-12-25 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《小财务进大公司的心得体会,分享,学习(Small finance into the big company experience, sharing, learning)doc》,可适用于社会民生领域

小财务进大公司的心得体会,分享,学习(Smallfinanceintothebigcompanyexperience,sharing,learning)小财务进大公司的心得体会,分享,学习(Smallfinanceintothebigcompanyexperience,sharing,learning)"Smallfinance"intothe"bigcompany"experience,sharing,learningAccountingnovice,howdoaccount()professionalproblemsthatmustbedealtwithinthefirstmonthofanewcompany'sfinancialworkWhat'sthefirstthingtoconsiderwhenyougotoanewcompanyAnswer:wemustfirstconsidertheestablishmentofthefinancialrulesandregulationsandthen,considertheaccountingsystem,thenewaccountingmethodadoptedbythecompanyandtherelatedtaxfinally,toestablishaccounts,thenewestablishmentofthecompanytodothefirstaccountingvouchersA:thefirstaccountingvouchersetupbytheenterprisemustbe:cashdepositfixedassetsinventoryintangibleassetsloan:paidincapital,thefirstmonthofaccountmustberesolvedasmalltaxAnswer:aVATtaxcalculationtwo,theprovisionoflocaltaxesinaccordancewiththetaxlaw,enterprisesinthecalculationofvalueaddedtaxpaymentsatthesametime,shouldalsopaysometaxaccruedtaxes,includingthecitymaintenanceandconstructiontaxandeducationsurcharge,mostareashavebeguntoprovisionoflocaleducationsurchargethree,othertypesoftaxcalculationandpaythenormalmonth,companiesonlyneedtoconsidertaxtaxcalculationandtheprovisionofvalueaddedtax,butafewmonths,theendoftheyearshouldbecalculatedasquarterlyincometaxquarterlyorhalfayearpaystamptax,propertytax,landusetaxaccordingtothetaxauthorities'request,organizationcodecertificate,taxandlocaltaxregistrationcertificateshouldgowhereWhatistheprocedureforhandlingA:alimitedcompanyshallhandlethedocuments:,businesslicense(bothpositiveandnegative)Organizationcodecertificate(positiveandnegative),nationaltaxandlocaltaxregistrationcertificate(positiveandnegative),seal,dedicatedseal,financialcorporateSizhangeachone,capitalverificationreport(enterprisestaylow),acopyofthecompany'sarticlesofAssociation(two)Limitedcompanyexpenses,thenuclearnamefeeisyuan,thecapitalverificationfeeyuan(thisisthousand,capitalverificationaccordingtotheregisteredcapitalcollection),industryandcommerceregistrationfee(accordingtotheregisteredcapitalof),codecertificatefeeyuan,thestateandlocaltaxesyuan,engravedchapteryuan(variesfromregiontoregion)(three)Limitedcompanyhandlingprocedures:thelocaladministrationforIndustryandcommerceappliesforpreapprovalofnamesbanktoopenatemporarycapitalverificationaccount,depositverification,thelocaladministrationforIndustryandCommerceforbusinesslicensesengravedchaptercompanycarvedchapter(PublicSecurityBureauapprovedenterprises),thelocaltechnicalqualityinspectionbureaufortheorganizationcodecertificatelocaltaxbureauforlocaltaxregistration,thelocalStateAdministrationofTaxationfornationaltaxregistration,thebankappliesfortheestablishmentofbasichouseholds,ifthecompanyinvolvesonlylocaltaxes,butalsodonotapplyfortheIRStaxregistrationAnswer:inaccordancewiththeprovisionsofthetaxcollectionandadministrationlaw,thenewlyestablishedenterprisemustapplyfortaxregistrationwithindaysafterreceivingthebusinesslicenseInactualwork,inordertoobtaintheinvoiceassoonaspossibletostarttheoperation,shouldgettheorganizationcodecertificate,immediatelyproceedwiththetaxregistrationproceduresNationaltaxregistrationtothelobbyofthenationaltaxregistrationwindowforPartnershipenterprises,ifthereisnosalebehavior,buttoprovideservices(excludingrepairandrepairindustry),donotneedtoapplyfornationaltaxregistration,theaccountsgenerallyneedtowhichafewoftheaccountsAnswer:first,adapttotheenterpriseThesizeandvolumeofbusinessisproportionaltothesizeofanenterprise,businessvolume,complexdivisionoflabor,accountingbooksneedmorecopiesSmallenterprises,businessvolumeissmall,andsomeenterprises,anaccountantcanhandlealleconomictransactions,setupbookswhenthereisnoneedtosetupalotofaccounts,allthedetailedaccountscanbesynthesizedoneortwocanbeSecond,accordingtoenterprisemanagementneedsEstablishaccountbooksistomeettheneedsofenterprisemanagement,toprovideusefulaccountinginformationformanagement,sointheaccountstomeetthemanagementneedsofthepremise,toavoidduplicationofsetup,accountingThird,accordingtotheaccountingproceduresTheamountofbusinessisdifferent,andtheaccountingproceduresadoptedaredifferentOnceyouhaveselectedtheaccountingbusinessprocess,itistochoosethebooksoftheset,ifthecompanyusesavoucheraccountingprocedures,enterprisegeneralledgervoucherstoregisteraccordingtotheorder,youhavetoprepareanorderwhentheregistrationledger、whatistheprocessofmonthlyaccountingAnswer:theaccountingprocessisstartedbymakingvoucherstoprepareaccountingstatements,whichisalsocalledaccountingcycleThesimplepointthatisbasedontheoriginalcertificatetodoaccountingvouchers,accountingvouchersaccordingtothewrittenaccount,thensummary,thenaccordingtothesummaryreportbasedonthefinaltokenledger,generalledgerOnemonth'sbusinessisover,andthenextistodeclaredutiablegoods,theregisteredcapitalisnotinplacetosolveseveralproblemsAnswer:shouldbewithinthescopeofinvestmentwithinthecivilliability,whichtaxestodeclarelandtaxWhichtaxestodeclareWhatistheprocedureWhataretherequirementsintime,whichtaxestodeclarelandtaxWhichtaxestodeclareWhatistheprocedureWhataretherequirementsintimeAnswer:Thetaxespaidinthestatetaxincludevalueaddedtax,consumptiontax,vehiclepurchasetax,enterpriseincometaxandpersonalincometaxThemonthlytothelocalcompetenttaxauthoritiestodeclareandpaytaxes(including:incometaxfordaysthepersonalincometaxfordays)theVATtaxpayerisdividedintogeneraltaxpayersandsmallscaletaxpayers,commercialenterprisesannualsalesreachedmillionthousandyuan,annualsalesvolumereachedmillionyuanofproductionenterprisesmustturntothegeneraltaxpayer,therestforsmallscaletaxpayersTheconsumptiontaxfortaxpayerstaxpayerstheproductionandsaleofcigarettes,liquor,cars,jewelryandotherconsumergoodsunitsandindividualsfortheconsumptiontaxvehiclepurchasetaxpaymentinthepurchaseofvehiclesenterpriseincometaxforfinancialenterpriseincometax,foreigninvestmententerprisesandforeignenterprisesincometax,enterprisesdirectlyunderthecentralgovernmentandthenewlyestablishedenterprisesafterJanuary,theincometaxinthetaxpaymentindividualincometaxforindividualdepositinterestincometaxinthetaxpaymentIn,localtaxes,businesstax,enterpriseincometax(excludingtaxpaidinpart),resourcetax,personalincometax(excludinginterestpaidpersonalincometaxinthetaxpayment)landtax,stamptax,urbanconstructiontax,traveltax,propertytax,urbanlandusetaxMonthlytothelocalcompetenttaxauthoritytodeclareandpaytaxes(including:incometaxfordayslandvalueaddedtax,personalincometaxfordaystraveltax,urbanlandusetax,realestatetaxfortheyear,September),thespecificbusinessshouldalsobuysomerelatedbookstohavealookSomerepliesfromthelatterpart(personalopinion)(two)aprofessionalproblemthatmustbedealtwithbyacompanythathasbeenestablishedandhasbeeninoperationforaperiodoftime,applyforthepostofcashier,severalproblemsshouldbepaidattentiontointheprocessofhandingoverAnswer:thecashierhandover,generallybythepersoninchargeofaccountingsupervision,theformercashiermusthandunrecordeddocumentregistrationThenfilloutthreecopiesofthedeliverylist,including:,listthechequenumberandchecknumbercashamountanddenomination,invoicenumberandnumber,accountnameandnumber,sealsandotheritemsAfterthetwopartieshavecheckedthegoods,theyshallsignandsealthethreeparties,thepartiestothecustodyandthereceiver,andeachofthemshallkeepatransferlistforfuturereference,applyfortheaccountingpost,shouldpayattentiontoseveralproblemsintheprocessofhandoverDealwiththebusinessthathasnotbeenprocessedyetThegeneraltransitionwillputthedeadlineattheendofthemonth,thatis,themonthbeforetheendofthevouchers,booksandstatementsmadethecompletionofregistrationArrangeandkeepallkindsofaccountingmaterials(suchasvouchers,accountbooks,statements,etc)andvariousaccountingitems(suchasdocuments,invoices,seals,computerizedpasswords,etc),andlistthemonthelistoftransfersSortingoutbusinessthatisnotyetavailable,listedonthehandinlist,indicatingtheextentofprocessing,relevantdocuments,information,etcOtherrelatedmatters,suchasrelatedwork,contactDepartment(includinginternalandexternal)contacts,relatedaccountingprocesses,methods,andsoonThecontentdependsonyourspecificcircumstances,sothatyoucanmakeclearwhatyouareworkingonPrinthandoverlistinthreecopiesAccordingtothedeliverylisthandover,handoveriscorrect,fromthetransfer,transfer,supervisionoftheirsignature,eachpartyholdsonedeliverylistBeforehandingovertheformalities,theaccountingpersonnelmustmakepreparationsforthetransferingoodtime(a)hasacceptedtheeconomicbusinesshasnotyetfillinaccountingvouchers,shallfillin(two)theaccountswhichhavenotyetbeenregisteredshallbecompletedandaffixedwiththesealofthehandlerattheendofthelastbalance(three)sortingoutallthematerialsthatshouldbehandedoverandwritingmaterialsfortheunfinishedmatter(four)preparetransferlist,listshallbehandedovertotheaccountingvouchers,accountingbooks,accountingstatements,cash,stamps,securities,chequebooks,invoices,documents,accountingdocumentsandotheritemstheimplementationofcomputerizedaccountingunitsengagedintheworkofthetransferofpersonnelshallalsospecifytheaccountingsoftwareandpassword,accountingsoftwaredatadiskandrelatedinformation,etcinthetransferofphysicalinventoryWhentheaccountingpersonnelgothroughtheproceduresoftransfer,theymustbespeciallysupervisedTransferofpersonnelinthehandoverprocess,accordingtothetransferofinventorygraduallytransfer,replacementpersonneltobecheckedonebyoneCashandsecuritiesmustbekeptinlinewiththerecordsoftheaccountbooksWhentheinconsistencyisnotreached,thetransferringpersonnelmustbefoundwithinatimelimitAccountingdocuments,accountingbooks,accountingstatementsandotheraccountingmaterialsmustbeintactIfthereisashortage,mustfindoutthereason,andindicateinthetransferofinventory,responsibleforthetransferofpersonnelThebankaccountbalanceandbankstatementstocheck,ifnot,shouldpreparethebankaccountreconciliationregulationmatch,assetsanddebttothegeneralledgerandsubsidiaryaccountbalanceaccountbalancesreconciledwhennecessary,thebalancecheckstheindividualaccounts,consistentwiththephysicalcheck,orbetweenunitspersonalcheckThenegotiableinstruments,sealsandothermaterialsthatarehandedoverbythetransferringpersonnelshallbeclearlyhandinhandifthetransferredpersonnelareengagedintheworkofaccountingcomputerization,therelevantelectronicdatashallbehandedoverundertheactualoperationThetransferlistshallgenerallybefillinthreecopies,transferbothcopiesofafileReplacementpersonnelshallcontinuetousethetransferofaccountingbooks,nottosetupanewaccount,inordertomaintainthecontinuityofaccountingrecordswhichoftheoriginalvoucherscanbeaccountedforandwhichoriginalvoucherscannotbeaccountedforAnswer:the"enterpriseincometaxbeforetaxdeductionmethod"(nationaltaxnumber)thirdprovisions:taxpayersdeclarethedeductiontobetrueandlegalTruereferstoprovideproofofrelevantexpensesistheappropriatecredentialshaveactuallyoccurredlegalmeansinaccordancewithnationaltaxregulations,inconsistentwiththeprovisionsofotherlawsandregulationsandtaxregulationsontaxlawsandregulationsshallprevail,thebossproposesthatsomeoftheincomeisnotaccountedfor,soastoachievethepurposeoflesstax,whatshouldIdoAnswer:forenterprises,ifyouwanttoreasonabletaxavoidance,inadditiontostrivingforpreferentialpolicieswithinthescopeofthetaxlaw,butalsopayattentionto,isthepreferentialtermsinthesedocumentsIfthepreferentialpolicyischosen,itispossibletoachievethepurposeofreasonabletaxavoidance,fixedassetsoffourkindsofdepreciationmethodscanbeusedAnswer:doubledecliningbalancedepreciationmethodandannualsumtotaldepreciationmethodaredegressivedepreciationmethodThereasonsforthesetwomethodsofdepreciationaremainlytotakeintoaccountthefixedassetsintheprocessofuse,ontheonehand,itsefficiencyorprofitabilitydecreasedyearbyyear,ontheotherhand,thecostofitsrepairwillincreaseyearbyyearInordertobalancetheuseoffixedassetswithintheyearsofdepreciation,theamountofdepreciationofthefixedassetsintheearlystageshallbegreaterthantheamountofdepreciationlateronThefixedassetsdepreciationperiodandthedepreciationmethodoncedetermined,generallymaynotarbitrarilychangeWhereitisnecessarytochange,theenterpriseshallfileanapplicationandreportittothecompetentfinancialorganbeforetheyearofchangeCanthethreeamortizationmethodsoflowvalueandconsumablegoodsbeusedAnswerfirstistheamortizationmethodproblem:Theamortizationmethodsstipulatedintheenterpriseaccountingsystemincludetheonetimeamortizationmethodandthefractionalamortizationmethod"Herethe"splitamortizationmethod"including"amortizationmethod"and"amortisedmethod"and"dropmethodofamortization"Followedbytheoperationoftheamortizationofaccountingproblems:"Splitamortizationmethod",in"lowvalueconsumable"accountsettings"inthelibraryoflowvalueconsumables","inthelowvalueconsumable"and"lowvalueconsumableamortizationthreetworespectively,accountingforinventoryaccount,withlowvalueandlowthevalueofproductcost,intheuseofhistoricalcostofconsumablesandlowvalueconsumablesamortizationThirdly,itisthecontrolproblemoflowvalueandeasytoconsumegoods:Ina"amortization",duetothelowvalueconsumablesarefirstputintouseonaonetimefullvalueincludedintherelatedcostsandexpensesofthebooknolongerreflectthelowvalueconsumableshavebeenputintouse,sointhelowvalueconsumablelifeperiodhasbeenusedandthelowvaluehasnotyetbeenscrappedtheconsumableisformedoutsidetheassets,itwillincreasetheuseoflowvalueconsumablesmanagementdifficultyAtthesametime,the"amortizationmethod"doesnotmeettherequirementsofaccrualbasis,especiallyforlarge,durable,lowvalue,easytoweargoodsThe"amortizationmethod"willnotbesuchasituationFinally,the"amortizationmethod"problem:Inthreekindsofgradedamortizationmethod,"themostsimpleamortizationmethod"accountingoperation,itdoesnotneedtolike"amortised"methodthatrequiresdeterminingtheamortizationperiod,alsodon'tneedtodeterminethelowvalueconsumablelevelandthelevelofstandardunitofvalueas"dropamortizationmethod"astheonlyrequiredconsumablesisputintouseandscraptheamortizationofofitsvalueinthelowvalueonthelineInaddition,comparedwitha"amortizationmethod","amortizationmethod",nottheformationofhiddenassetsButinthesecondhalfofthelifecycleofthelowvalueconsumable,theamortizationmethodleadstothevirtualassetsinthebalancesheetBecauseinthelatterhalfofthelifecycleofalowvalueconsumable,itsactualvalueisalreadybelowitsbookvalue(ie,itsactualvalueisalreadylessthanofitsoriginalcost),Thiswillresultinlesscostandexpenseduringtheperiod,resultinginfalselystated"inventory"amountsinthe"balancesheet"andfictitiousprofitsinthe"incomestatement"ThisobviouslydoesnotconformtotheprincipleofprudencePerhapsthisispreciselythenew"enterpriseaccountingsystem",mostpeopledonotwanttoadoptthe"amortizationmethod"therealreason,howlongdoestheamortizationperiodofintangibleassetsworkinactualwork,andwhateffectdoesithaveonaccountingAnswer:inaccordancewiththeprovisionsofenterpriseaccountingstandards:Intangibleassetsshallbeamortizedaveragelywithintheestimatedusefullifefromthemonththeyareobtained,andshallbeincludedintheprofitsandlossesIftheestimatedusefullifeisbeyondtherelevantcontractortheeffectiveperiodstipulatedbythelaw,theperiodofamortizationoftheintangibleassetsshallbedeterminedasfollows:Wheretheperiodofbenefitisstipulatedinthecontract,butthelawdoesnotstipulatetheeffectiveperiod,theamortizationperiodshallnotexceedthebenefitperiodstipulatedinthecontract(two)thecontractdoesnotstipulatethetermofbenefit,buttheperiodofvalidityofthelawshallnotexceedthevalidperiodstipulatedbylaw(three)thecontractprovidesforthebenefitoftheyear,thelawalsoprovidesfortheeffectiveperiodoflife,theamortizationperiodshouldnotexceedthelengthoflifeandeffectivelifeoftheshorterIfthecontractdoesnotstipulatethetermofbenefitandthelawdoesnotstipulatetheeffectiveperiod,theamortizationperiodshallnotexceedyearsAmortizationofintangibleassetvalue:ManagementcostsamortizationofintangibleassetsCredit:intangibleassets,istheadjustmentofenterpriseincometaxadjustedattheendoftheseasonorattheendoftheyearAnswer:yearisnotadjusted

用户评价(0)

关闭

新课改视野下建构高中语文教学实验成果报告(32KB)

抱歉,积分不足下载失败,请稍后再试!

提示

试读已结束,如需要继续阅读或者下载,敬请购买!

评分:

/14

VIP

意见
反馈

免费
邮箱