1. How to deal with the accounting of the invoice received.
After receiving the invoice, the enterprise should confirm the corresponding accounting subjects according to the content of the invoice and the nature of the business, and carry out accounting treatment in accordance with the financial regulations. The following are common accounting treatments for receiving invoices:
1) Purchasing inventory or accepting services, etc.
Debit: Inventory goods, raw materials, etc. (according to the invoice contents).
Credit: Accounts payable, etc. (depending on the nature of the business).
2) Acquisition of long-term assets such as fixed assets.
Debit: Fixed assets, etc. (according to the invoice contents).
Credit: long-term payables, etc. (depending on the nature of the business).
c) Expenses or expenses incurred.
Debit: administrative expenses, sales expenses, etc. (according to the content of the invoice).
Credit: bank deposits, etc. (depending on the nature of the business).
2. Review and precautions for invoices.
After receiving the invoice, the enterprise should carefully review the content of the invoice to ensure that it is true, accurate and complete. The audit content includes: the issuing unit of the invoice, the date of invoicing, the invoice number, the content of the invoice, the amount of the invoice, etc. At the same time, the following should be noted:
1) Check whether the invoice amount is consistent with the actual transaction amount to prevent false invoices or overestimation.
2) Check whether the invoice issuing unit is a formally registered legal entity to prevent false or invalid invoices.
3) Check whether the invoicing content is in line with the nature of the business, and prevent non-compliant or unreasonable invoices.
4) Confirm whether the invoice date is reasonable and prevent expired or invalid invoices.
5) Pay attention to whether the formalities such as stamping and signing of invoices are complete to prevent invalid invoices.
3. Preservation and archiving of invoices.
The business should keep the invoices received properly and file them in accordance with the financial regulations. The following points should be noted when archiving:
1) Sort out the invoices and file them in chronological order or the nature of the business.
2) Archive electronic and paper invoices separately to facilitate inquiry and management.
3) Regularly inspect and count the archived invoices to ensure their completeness and accuracy.
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