Daily proof fills these bad mistake that make, you had made actually! ?

In accountant routine, the job of sex of a lot of foundations involves accountant certificate, but to a lot of new personality. No matter be what proof, must happen in every business or be being finished is the certificate that obtain or makes correspondence.

Above all we see business is to happen actually for what allow, next we need to make clear economic responsibility, fill in complete content; And fill in data and literal requirement want to ask basically to fill in according to fiscal.

Simple for, the authenticity that is business, lawful sex, rationality, sex that finish, normative sex the requirement that wait.

Then we fill a proof to have those bad trouble daily, fill in those skill need to learn?

One, fill the bad mistake that makes a certificate

1, do Zhang according to receipt sort

Typical display: Always meal ticket plan receive fee into business. The character that business should press when doing Zhang will determine the course putting in collect 's charge of cost cost, is not the sort according to the receipt will decide bursary looks. If meal ticket may be business entertainment expenses, also may be worker material benefits.

2, be indifferent to sth, immerse oneself in do Zhang

Typical display: Take original note, the cause and effect that also nots ask clear bill place represents economic business item does Zhang.

3, proof summary is written too clearly

Typical display: Without consciousness of duty Wu risk, the summary is written clearly, obviously for nothing.

Certain moment, proof summary should be written so that resemble wind again like the cloud like mist, can resemble the ice cube of bath sun warmth otherwise, forgot oneself is in right-down gradually melt, melt into a air.

4, proof summary is written not clearly

Typical display: Summary element is not neat, ambiguous, do not keep even basic time, character, matter sometimes. Be like " submit an expense account charge " .

Harm: The summary is written not clearly, go against audit accounts in the future, more go against analytic access. For example: Sale branch submits an expense account when exhibiting membership due to use, the summary just is written " sale ministry submits an expense account exhibit membership due to use " , when if sell a ministry,having doubt to expense, finance affairs is obliged to will submit an expense account the proof breaks up to be opposite with sale ministry one by one Zhang, if write very clearly in the summary (be like: Learn elder sister to submit an expense account 2018XX exhibits membership due to use) , see a summary can check only, shun meaningless work. Be like again: When paying payment for goods, the summary is written only " pay payment for goods " , knowing is the payment for goods that pays for production or the payment for goods that build fixed assets to pay to buy, weave be judged with respect to have no way when cash flow meter by hand.

5, will different item is ascended in card of same Zhang Ping;

6, press expense account total amount enter an item in an account, do not press sectional fractionation!

7, amount of will much pen incorporates brushstroke

Typical display: Cash of will much pen or bank deposit incorporate brushstroke charge to an account.

What? This also calculates bad mistake. Yes, although " standard of accountant foundation job " fiftieth a the 3rd section provision is OK basis a certain number of piece collect of congener and primitive proof is filled make certificate of charge to an account, but this is theoretic, in real work not OK, unless your be enlightened passes,audit accounts endlessly, come to Zhang fritter away your long life.

8, minute of collection is adjusted only by balance when amount mistake

" standard of accountant foundation job " fiftieth a the 5th section provision: If be being filled,the mistake happens when making certificate of charge to an account, ought to fill afresh make. If accountant course does not have a mistake, it is amount mistake only, OK also the balance between will correct figure and wrong number, compile evidence of a piece of adjustment charge to an account additionally, tone adds amount to use La Zi, tone decreases amount to use rubric.

Yes, theoretic it is OK such, but in working actually, you can discover this is met meaningless trouble is brought when auditting accounts in the future.

Is daily accountant filled make a proof there are those demands? Old-timer people those lessons drawn from others' mistakes give us!

2, the proof writes the actual combat skill that make

1, summary basis is factual circumstance this are detailed detailed, of this ambiguous faintness.

2, certain evidence should cross Zhang from the course intermediate, so that audit accounts, statistic. If cash is sold, also from " receivable Zhang money " cross; to send knock off endowment or welfare, through " deal with worker firewood to propose a toast " pass.

3, wrong proof is adjusted or rush annul should explain in primitive proof remarks.

4, the processing of the problem that replace a ticket

3, fill the error that makes a certificate

Error 1: All white cannot enter an item in an account

What is white? Tell on the meaning normally, white a proof of income and expenses that shows in white paper submit a written statement to a higher authority is written namely (or send and receive proof) . Very much financial personnel thinks all white it is not OK of enter an item in an account. Not be actually such, paying each other is an individual and do not belong to should the defray of tax service is to be able to be used white of an enter an item in an account, and do not need bill. Be like:

① pays all sorts of compensation of the individual, compensation fee. If tear open change compensation, young crops,compensation expends; but need to have the proof file such as corresponding compensatory agreement.

② singleton female allowance, warm oneself cost allowance, sunstroke prevention drops in temperature the accessorial; such as cost

The welfare allowance; such as ③ pension, alms

; of ⑤ funeral expenses

⑥ death compensates for;

⑦ sets disbursement fine by economic contract.

But the ruling book according to forensic judgment or intercessory book, arbitral orgnaization, both sides signs carry supply duty goods or answer the written file such as the compensatory agreement that the agreement of tax service, both sides signs, as the basis of charge to an account.

If have doubt to above, browse please " taxation ask forring provides a way " the 19th regulation, " accounting method " the 14th regulation, " law of enterprise income tax " the 8th.

Error 2: The Zhang that receives whose money to who hang (to whose make out an invoice)

Below normal circumstance, it is the Zhang that receives whose money to who hang, but also have exception, if entrust era to close, the situation that trusts era to pay, the fund that who cannot receive at this moment hangs whose Zhang. Reason, fill clear business must ask item when making a certificate.

Error 3: Receipt cannot the proof as charge to an account

Always receipt cannot the proof as charge to an account? Either. The comrade that has this idea is interblend confuse is deducted before will doing Zhang and tax, reason is narrated 1 times like the error, not give uncecessary details.

Always cannot be receipt deducted before duty? Blame also. Partial receipt, the special bill that opens like the government sector also can be deducted before duty, for example:

① is collected fees by what departmental door opens the government bill;

② is collected fees by what each career branch opens bill;

③ donates receipt;

Receipt of ④ union funds;

Receipt of the legal cost of ⑤ court, executive cost, gathering;

Specific provision of; of ⑥ legionary receipt refers to money put together please [2010]1 date " bill of settle accounts of come-and-go of administrative institution capital uses government temporary measure " .

Error 4: Worker borrow or lend money is away on official business the unit after coming back to apply for reimbursement does not drive receipt

Worker borrow or lend money is away on official business, be away on official business after coming back, apply for reimbursement with bill, retreat more fill less. No matter whether employee makes a ready money, all should drive receipt of strike a balance. Otherwise, if financial enter an item in an account is wrong or after losing bill, employee bussiness trip with respect to find it hard to vindicate oneself, cannot prove him loan is strong already annul.

Error 5: Allowance of poor travelling expenses, by accident meal allowance needs bill

This kind of allowance is subsidiary, do not need bill. But should note a tax issue. Allowance of poor travelling expenses is avoided impose individual income tax, specific standard is carried out according to regulation of Ministry of finance. And by accident accessorial circumstance wanting cent serves meal: According to wealth tax (regulation of 1995)82 date file: Duty delivers the state (1994)089 date file sets not of levy by accident eat is accessorial, it is to show by the Ministry of finance the door sets, individual on business works in the city zone, suburb, cannot working unit or return repast, need outer repast really, the basis is factual by accident eat is counted suddenly, get by formulary standard by accident food expenses. A few units with by accident the allowance that meal allowance name sends a worker, subsidiary, ought to merge into impose individual income tax when succeed in one's scheme of place of monthly wages, pay.

Error 6: Purchase the goods, boss that pays A payment for goods however or employee from A company

Unless this kind of circumstance has A company entrust gathering to prove, otherwise once A company recovers payment for goods, find it hard to vindicate oneself, return so that pay one inferior goods the money again.

Error 7: Proof hind must add primitive evidence

Completely not correct. Mix except settle accounts after the proof correct primitive evidence must be added outside proof of wrong charge to an account, some business do not have bill certainly kind primitive proof, returning a likelihood is outside the unit does break up sheet.

Refer to " standard of accountant foundation job " fiftieth the 3rd mix the 4th times except settle accounts outside correcting proof of wrong charge to an account need not add primitive evidence, proof of other keep accounts must with primitive proof. If a piece of primitive proof involves certificate of a few pieces of charge to an account, can add primitive evidence at the back of proof of a piece of main charge to an account, make clear the number with proof of this charge to an account of primitive proof to perhaps add primitive proof photocopy on proof of other keep accounts. Defray of row of place of a piece of primitive proof needs a few units of joint responsibility, ought to the part of burden of will other unit, drive each other primitive proof breaks up sheet, have close an account.

Error 8: Strong sell a certificate retrorse La Zichong is sold

Do strong when selling a certificate, should rush with directional rubric annul, and rather than is retrorse La Zi. Rush to rubric together only annul, watch of course remaining sum borrows, the happening that borrows way the forehead just reflects actual number well and truly.

4, fill the quality that makes a proof should be had

1, hope to hear ask cut:

Fill before making a certificate, answer to examine primitive evidence carefully first. Examine and verify is primitive proof, either simple adding plan amount, see what whether charge accords with a company submit an expense account system. And should resemble blessing Er rub this undertake checkup to the proof like explore case. This needs us to have a doctor " hope to hear ask cut " competence.

Look: Examine an evidence carefully, main careful examine tickets occupies authenticity, lawful sex, add up to compasses sex, whether each element still fills in all ready, accurate. Submit an expense account the course is reasonable, sign whether complete, examine and approve attributive to whether be waited a moment appropriately.

Hear: The person that this is heard, listen also, blame smell also. Generally speaking sectional director is responsible to the authenticity of business, financial department cannot decide the authenticity of business one by one, but the place that wants the economic business that reacts bill place and oneself knows what to hear photograph confirm, if have,not agree with, should enquire carefully and check. The production that this needs to know a company more at ordinary times manages a case, communicate communication with other department more.

Ask: When examining an evidence, examine at the same time, at the same time with submit an expense account the person chats, ask more as far as possible. To having interrogative the place should enquire mutual confirm with all possible means.

Cut: It is to point to use logistic analysis and professional judgement. Careful examine tickets occupies element (date of time, place, amount, bill) with business content whether conform to, make professional judgement to the rationality of each element. Pass travelling expenses bill for example examine, the time that should examine bill carefully, place and its course whether conform to, produce time photograph to check to the time of taxi ticket and business. If some clerk submits an expense account norm note is more, or taxi bank note is more, suspect its have action of make a false report, still but this kind of bill that its nearly a few months submit an expense account is registered one by one in Excel, mix by bill date produce time sort. Whether make a false report, immediately witting.

2, global view

Want to have global view, when charge submits an expense account, be about to have budgetary pilot consciousness. Entertainment cost, advertisement cost always pay close attention to even whether to exceed income tax to deduct limitation.

3, duty Wu planning concept

Duty Wu plans to should be originally before business happening, but as remedy measure, the person making sheet of accountant proof should be goalkeeper, business has happened, filling when making a certificate, should supervise and urge relevant personnel adopts measure to undertake remedying, want to satisfy the regulation of laws and regulations of national revenue law from formally at least, reduce taxation expenditure, avoid duty-free Wu is punished.

4, later period serves a concept

Fill the concept that makes a proof must later period serves, convenient later period audits accounts. Consequently must clarity of reasonable, summary understands business accounting standard, the time in the summary, character, unit, item (even date of amount, bill) must all ready, otherwise later period audits accounts special trouble.

5, the risk is on guard consciousness

Fill there must be consciousness of duty Wu risk, law hazard when making a certificate. You understand, not expatiatory.

5, other and normative item

1, the processing technique with primitive missing proof

From outside if the primitive evidence that the unit obtains has lose, ought to obtain the proof that opens unit lid to have official seal formerly, the number that makes clear original proof, amount and content, after be in charge of personnel and unit leader approval by controller of orgnaization of agency unit accountant, accountant, ability generation makes primitive certificate. If cannot be obtained really,prove, wait for a proof like ticket of the train, ship, plane, draw up by party detailed circumstance, after be in charge of personnel and unit leader approval by controller of orgnaization of agency unit accountant, accountant, era makes primitive certificate.

2, how is the Zhang Shu of proof accessory calculated

Principle of calculative of Zhang Shu of accessory of proof of charge to an account is: Did not pass the primitive proof of collect, by natural Zhang Shu computational; passes the primitive proof of collect, sheet of each pieces of collect or summary table calculate a piece, because primitive proof Zhang Shu already was in of collect sheet " what add primitive proof Zhang Shu " already made inside column register.

3, the processing after bill examine and verify

Inspect a condition and decide, have return, submit an expense account, become invalid 3 kinds of circumstances.

① go back: The receipt is not neat (should be added and outstanding) , sign not complete, go back signs up for the complement that sell a person to perfect.

② submits an expense account: Accord with a requirement completely to submit an expense account directly; if the receipt is all ready, sign all ready, just individual bill cannot submit an expense account, criterion cannot direct alter submits an expense account amount, also should not retreat redound to sell a person new fill in a form and submit it to the leadership, new go sign flow, and should write on expense account " XX of nuclear newspaper amount yuan " hind submit an expense account.

③ becomes invalid: If submit an expense account person practise fraud, classics after checking, become invalid directly, do not grant to submit an expense account.

4, the processing that a few units carry charge of electricity and property generation to receive charge of electricity in all

Company and other company, individual is common of water and electricity, but by the contract that rent, common water and electricity each affix one's seal (or sign) the photocopy of the bill of water and electricity that affirmed water and electricity breaks up branch of odd, water and electricity to open, pay the enter an item in an account such as the receipt.

Water charge of electricity closes by property company generation and cannot obtain bill alone, the photocopy of the bill of water and electricity that the water charge of electricity that issues by property company uses branch of record proof, water and electricity to open, pay the enter an item in an account such as the receipt.

Otherwise, when income tax collects pay calculating Qing Dynasty, before duty Wu won't allow tax, deduct.