Seek the accounting process, main accounting subjects and general accounting treatment of a newly es

1. Review the original vouchers.

1) External original vouchers. Vouchers obtained by the business operator from external entities when the business occurs or is completed, such as invoices from merchants, bank receipt notices, etc.

2) Self-made original vouchers. Vouchers formulated by the unit itself and filled in by relevant departments or personnel, such as receipts, purchase requisitions, salary schedules, payment receipts, sales invoices, cost calculation sheets, etc.

2. Fill in the accounting vouchers.

At the end of the month, you can aggregate the same kind of original vouchers to fill in the accounting voucher, or you can populate them at any time. Don't reverse the chronological order. Accounting entries are prepared according to the bookkeeping rules (there must be loans and the loans must be equal).

3. Review. It's to see if there's a mistake or not.

4. Bookkeeping. According to the accounting voucher registration, the necessary account book for small-scale companies: cash journal; bank journals; Ledger; Three-column sub-ledger.

5. Prepare accounting statements.

1) Fill in according to the general ledger account balance. It can be filled in directly according to the closing balance of the relevant general ledger (such as notes receivable), and some need to be calculated according to the closing balance of multiple general ledgers, such as "monetary funds", which needs to be based on "cash in hand" and "bank deposits", and fill in the total closing balance of the three accounts of "other monetary funds".

2) Calculate and fill in the balance of the subsidiary's account. For example, "Accounts Payable" needs to be calculated and filled in based on the closing credit balance of the related subledgers of "Accounts Payable" and "Accounts Prepaid".

3) According to the analysis and calculation of the balance of the total account and the detailed account, fill in. For example, Long-Term Borrowing must be calculated from the Long-Term Borrowing general ledger balance minus the Long-Term Borrowing detail account and mature within one year of the Long-Term Borrowing.

4) Check the records in the register. Certain information in the notes to the financial statements needs to be prepared on the basis of records in the memorandum register.

6. Tax declaration.

1) VAT:

The sale or purchase of goods, the provision of processing or repair services are subject to VAT. The VAT rate for small-scale taxpayers is 3%.

2) Business Tax:

The taxpayers of business tax are the units and individuals that raise the first tax on labor services, transfer intangible assets or sell immovable property within the territory of the People's Republic of China. The business tax rate varies from industry to industry.

3) Local tax: On the basis of business tax, the urban construction tax levied at 7% (and %, depending on the size of the city) and the 3% education surcharge and the local education surcharge 1% (or 2%, also vary from city to city) are levied respectively.

4) Income Tax:

Whether industrial, commercial or service, they are subject to corporate income tax based on their profits. Specific collection method: According to the requirements of the enterprise income tax return, fill in the income, costs, expenses and expenses one by one, calculate the profit, and adjust the tax amount in accordance with the relevant provisions of the tax law.

Calculation of taxable income.

Keep a good note of the company's expenses and the name of the project.