Efficient And Reasonable Way To Settle Accounts

In the case of "income journal" and "expenditure journal", the cashier will register the accounts at the end of the day, and conclude the total number of income and total expenditure on that day. Then the total amount of the total expenditure on the daily journal of the expenditure journal will be pferred to the income Journal.

The accounts for the cumulative amount of the year to be calculated monthly shall be calculated monthly from the beginning to the end of this month and registered on the next line of the month.

In the "column" column, mark the word "cumulative month".

At the end of each month, a checkout method should be used to settle accounts, that is, "the amount of the current period" and the "next amount" in the next account of each account.

"In the" column ", mark the words" total monthly ".

If there is no balance at the end of the month, it should be marked "flat" in the column of "borrow or lend", and a "red line" should be drawn after "0" in the "balance" column.

Handling quarterly knots should be done at different levels.

In the end of this month, the red line of the last month shows the end of this season. Of course, the amount of the quarter and the balance at the end of the season are settled under the red line. In the summary column, the word "quarterly total" is marked. Finally, a circular red line is shown below the abstract column, indicating that the quarter has been completed.

At the end of the year, the total amount of the whole year was registered in December.

The next line is marked with the words "total year" in the "summary" column, and a double red line is underneath.

For a balance account, the balance should be settled to the next year, and the word "carry over to the next year" should be marked in the "summary" column of the next line.

In the column of "summary" of the first line of the new account page of the new year, the word "carry over year ahead" is marked, and the remaining amount at the end of last year is filled in the "balance" column.

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1. types of receipts include receipts and payment receipts.

Receipts that relate to receipts (which cannot be linked to income costs) can be used to make accounts; payment receipts can also be made, but when calculating taxable income of enterprises, they are not allowed to be deducted before taxes.

Whether the receipt can be accounted for depends on the type and scope of the receipt.

Receipts can be divided into internal receipts and external receipts.

The external receipts are also divided into three categories, namely, the tax department, the financial department, and the army receipt.

The internal receipt is the self-contained credentials within the unit, that is, the original voucher made by ourselves.

For internal business, such as internal allocation of materials, collection of employee deposits, refund of extra business travel loans, such internal self-made receipts are legal credentials and can be accounted for as cost.

Business pactions between units, receivables do not need to pay taxes after receivables, the recipient can issue a receipt issued by the tax department.

The administrative and institutional charges of administrative institutions may be used by the financial department to produce receipts.

If there is any business dealings between the units and the units, the receipts which are supervised by the army may be used without paying taxes according to the regulations, and such receipts can also be accounted for.

2. the fees involved are receipts. If they are agricultural products or waste materials, you can make the accounts, but deduct them before tax.

If you purchase raw materials from regular companies without asking for invoices, it will not only be damaged by your company's interests, but will also be fined by the tax authorities.

3. special receipts from administrative institutions can make accounts.

4. the homemade original invoice can be accounted for, including the receipt for the stationery store, but it will be deducted when paying the tax.

5. the receipt of funds should be purchased by the Local Taxation Bureau.

Invoices and receipts are all original vouchers, which can prove that they have received a certain amount of money. The receipts can only be collected from the receipts and receipts. The receipts and payments can not be used as a cost, expense or income. They can only be used as evidence for collecting payments. Invoices are not only receipts and payments, but also can be used as costs, expenses or incomes depending on the receipts and payments. That is to say, invoices are the original credentials of costs, expenses or incomes. For customers, different vouchers are required, which should be determined according to their purposes. Some people are working for enterprises and require reimbursement to enterprises. At this point, he must ask for invoices, otherwise he can not reimburse them, because receipts cannot be used as original vouchers for expenses or expenses.

Some people just want to prove that he has received or paid some money, and do not want to be reimbursed vouchers. They must pay tax on invoicing, do not pay tax on opening receipts, ask for invoices to ask for a higher price of receipts, so these people ask for receipts without asking for invoices.

The invoice was purchased from the tax authorities.

In fact, commodity tax and non tax refer to commodity price including tax and no tax.

When selling a commodity, if it is an ordinary invoice, the price marked is a tax inclusive price. If the value added tax invoice is issued, the price marked is the price without tax.