常用摘要规范
Common accounting summary specifications
The accounting summary is a brief record of the main contents of the economic transactions in the accounting vouchers and accounting books. The main requirements are brief and to the point, not only to explain the situation, but also not trivial. The following is the standard for accounting summary of common business transactions:
1, receive an enterprise or individual cash investment
The abstract should be completed: receipt of investment
2, received a fixed asset investment in an enterprise,
The summary shall be filled: investment in fixed assets
3. Receipt of a product by an enterprise (assuming that the product is made of raw material or merchandise)
The abstract shall be filled out: receipt of raw or inventory commodity investment
Pay January wages
The abstract should be filled out: payment of salary in January
5, the purchase of goods, office supplies and other office purchase invoices, pay cable fees, pay various administrative institutions fee and other office expenses
The abstract should be filled out: payment of office expenses
6, enterprise employees travel fare (including city and off-site), off-site meals, offsite accommodation fees.
The summary should be filled: travel expenses paid
7. The expenses for meals, accommodation and gifts made by business customers.
Abstracts should be filled: Social Entertainment fees paid
8, telephone calls, cell phone charges and network fees.
The summary should be filled: payment of communication fees
9, enterprises have transportation costs, handling fees, parking fees, toll crossing, fuel charges, auto repair fees, vehicle insurance premiums (company car), mailing, courier, courier fees.
Abstracts should be filled: freight and miscellaneous fees paid
10, the monthly depreciation of fixed assets is time-consuming
Abstract: write down depreciation expense (click on the fixed asset depreciation module automatically generated by the system)
11, enterprises pay staff holidays, purchase overalls, staff
travel expenses, employee accommodation fees and other welfare benefits.
The summary should be filled: payment of welfare benefits
12, enterprises pay office rent
The abstract shall be filled out: payment of rental fees for January or payment of rental fees from 9.15 to 10.15
13, enterprises to pay the office location, utilities, air conditioning fees and property management fees.
The summary should be filled: payment of January water and electricity management fees paid from 9.15 to 10.15 utilities management fees
14, monthly amortization expenses
Abstracts should be filled: amortization of start-up costs
15, the monthly income of 1/10000 enterprises according to the provision of embankment fee.
Abstract: provision shall fill embankment fee in January
16, enterprise monthly insurance premiums through the bank
Abstracts should be filled: January social security fees paid
17, buy stamps, travel tax, property tax, land use tax, tax
adjustment error.
Abstract: the purchase of tax stamps shall fill in the tax / tax / VAT / tax / land adjustment error
18, the purchase of fixed assets
Abstracts should be filled: purchase of fixed assets (computers)
19, buy goods: divided into domestic and foreign purchases
Abstracts should be completed: purchases (homes) / foreign purchases (Hongkong)
20. Selling goods:
A, enterprises to domestic customers to provide goods, out of commodity sales invoices, abstracts should be completed: sales (housing)
B, the tax bureau on behalf of open sales invoices, abstracts should be completed: on behalf of the invoice (Live)
C, assume that the enterprise does not declare the invoice income this month
D, assuming that the enterprise provides goods to foreign countries, the abstract should be filled out: foreign sales (housing)
21, providing services,
When the invoice is drawn out.
Summary should be filled: operating income (housing)
22, the provision of local taxes and related taxes and fees
The abstract should be filled out: the January land tax
23, corporate profits, quarterly corporate income tax
The abstract should be filled out: enterprise income tax in the first quarter
24, the enterprise books without inventory, need to be accounted for
The abstract shall be filled out: temporary estimate storage
25, when the valuation of invoices
The summary should be completed: Red rush January temporary storage
26, the purchase price is greater than or less than the temporary valuation unit price
The summary shall be filled out: adjustment of temporary estimate error in January
27, the end of the month when the transfer cost of sales
The summary shall be completed: the carrying cost of the sales
28, collect payment or deposit in the previous month
Abstracts should be filled: collect (Live)
29, received other units or individuals borrow money in the enterprise
The abstract should be completed: receipt of the loan (the full name of an apartment or an individual)
30, assume cash and bank settlement when borrowing
Abstracts should be filled: repayment (personal or personal name)
31, the new establishment of the company or the lack of funds during the enterprise, when the individual advances the reserve fund.
The abstract should be filled out: advance payment of the reserve fund (full name)
32, when obtaining the basic account, the bank check stub
The abstract should be filled out: cash withdrawal
33. Deposit the cash in the bank
The abstract should be filled out: cash deposit
34, turn over the same month on behalf of the invoice, the national tax and the national tax last month
The abstract shall be filled out: the VAT invoice / VAT January will be paid in January
35, turned over to the same month on behalf of the invoice, local taxes and last month tax
The abstract should be filled out: the January invoice, the local tax, or the January tax
36, the first quarter of corporate income tax
The abstract shall be filled out: the enterprise income tax shall be paid in the first quarter
37. Deposit advance or payment of the previous month's payment by cheque and other bank settlement
Summary should be filled: payment (Live)
38, the use of checks and other means of bank loans to the enterprise
Abstracts should be filled: loans (homes)
39 when collecting money with cash or bank settlement:
The abstract should be filled out: to recover the loan (home)
40, transfers within banks (e.g., transfer of taxes)
The abstract should be filled out: internal transfer
41. Acceptance of draft
Abstracts should be completed: acceptance of drafts (Live)
42 acceptance draft endorsement transfer
The abstract should be completed: acceptance, endorsement, transfer
43 acceptance bill discount
The letter of credit should be filled (acceptance)
44, payment of bank charges, check, account management fees, annual fees.
The summary should be filled: paying bank charges
45, received bank interest
The summary should be completed: received first quarter bank interest
46, accrued rent, utilities
Abstract: withholding rent should fill in January or January hydropower management fees accrued
47, when the rent, electricity and water invoices:
Abstract: red January should fill in the red January rent or utilities management fees
48, pay the press fee and get the invoice:
The abstract shall be filled out: payment of press fees for 1-12 months of 2009
49, the average monthly amortization newspaper time-consuming
Abstracts should be filled: amortization of press fees
50, overdue fines or other fines
The summary shall be filled out: late fees or fines paid
51, the end of this year profits:
The abstract shall be filled out: profit carried over this year
52, the average taxpayer to pay VAT when the month
The abstract shall be filled out: VAT January
The end of 53, the annual VAT is carried forward
The abstract shall be filled out: VAT will be carried over this year
54, the use of raw materials
Abstracts should be filled: raw materials for use
55. Carrying costs:
The summary shall be filled: transfer manufacturing expenses
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