The inventory of inventory needs to be carried out with the cooperation of the administrative department, the colleagues in charge of warehousing, or even completed by them independently, and the accounting only needs one result. There are three aspects that accountants need to pay attention to in the inventory counting. First: Check whether there is any inventory that has been put into storage, but has not yet been registered. This part of the inventory includes both invoices that have not yet been provisionally recorded, and inventories that have completed transactions but have not yet been registered in accounting. It is very troublesome to find that the inventory that has not been registered in the account is registered in time, and it is very troublesome to replenish the inventory after the New Year's Eve. Second: Check to see if there is any loss of inventory. If there is a loss that needs to be reported to the leadership, and the relevant responsible person bears it, and the no responsible person is included in the management expenses, and the inventory account must be consistent. Third: Settlement cumulative error. A year of inventory in and out of the warehouse, it is inevitable that there will be a cumulative error, the year-end inventory to strive for the error settlement to the current period. The settlement error entries are as follows:
Borrow: Management Expenses - Long-term Cumulative Error.
Credit: Raw Materials Inventory Commodities - Cumulative Error.
Generally, enterprises generally require current account settlement at the end of the year. Therefore, the end of the year is the busiest and most important time period for accounting. For the inventory of current accounts, the first thing is to ensure that the current accounts are accurate. In many cases, it is clear that the customer has purchased the goods, but the accountant does not carry forward the customer's prepaid account into income. Obviously, we have already put the raw materials into the warehouse, but the prepaid accounts have not been transferred to the warehouse. These are basic account carry-overs, once the accounting is not carried forward correctly across the year, it will affect the year-end statements, and even be suspected of tax evasion. Secondly, to check the aging of the current accounts, it is necessary to make bad debts according to the aging of the allowance method, and the entries are as follows:
Debit: Credit impairment provision.
Credit: provision for bad debts.
If bad debts are recorded according to the actual occurrence method, it is also necessary to collect the accounts receivable for more than 6 months. For accountants, it doesn't matter if the collection is successful or not, but the collection record must be there. Because the receivables that are more than 3 years old are turned into bad debts, the collection record needs to be used as a pre-tax deduction voucher.
In accounts payable, keep in mind that there are cost bills that are more than one year unpaidOther receivables focus on clearing the arrears of employees within the company and the arrears of shareholders (legal persons).。Accounts payable that are not paid for more than one year will be deemed to have inflated costs;The employee's arrears are likely to be determined to evade individual income tax;Shareholders who owe money may be suspected of evading the registered capital.
Focus on profit and loss accounts, production costs, manufacturing expenses, raw materials, inventory commodity balances, and prepare for the subsequent financial statements. Zhang Zhang needs to explain here that the current tax system is very different from the past. In the past, many enterprises may have different account books and financial statements submitted for tax purposes, but now there can be no longer different situations, and it is necessary to keep the books and statements consistent. In particular, the profit and loss account that affects income tax;Inventory accounts that can prove the authenticity of the business;It is easy to have a greasy current account. The balances of these accounts must be consistent with the balances of the reported statements.
Don't underestimate this job, this year accounting is a very important task. Income tax can be calculated from the profit and then adjusted to the non-deductible items, subtracted by additional deductions or one-time deductions. Finally, there should be a clear amount of income tax. It is the indisputable duty of accounting to help companies reduce their tax burden as much as possible. In particular, enterprises that enjoy preferential income tax policies for small and micro enterprises. If the profit exceeds 1 million, the income tax will skyrocket, and if it exceeds 3 million, it will double again. In particular, some companies usually do not pay much attention to cost management.
The fee reduction here is mainly to reduce the corporate income tax, for example, the profit of enterprise A is 980,000, according to the preferential policy of small enterprise income tax, only need to pay 245。If there is a profitable order of 50,000 yuan before the end of December, as an accountant, we have to discuss with the boss to postpone the implementation of this order (invoicing). If included in the current year's profits, there will be an increase in income tax (103 10%-2.).45=7.85) Cases where there is more than profit (50,000).
Under the new tax system, the most important tax plan is to be able to recover the input invoices in a timely manner and control the reasonable range of the output invoices. If you still want to save income tax for the boss, then in the year of inflated profits, help the boss buy a car, pay a part-time salary to reduce the tax burden, and don't buy a ticket, this way is impossible not to be checked.