Accounting Question What are the years of regular storage of accounting files???

The retention period of accounting records is divided into two categories: permanent and fixed-term. Accounting records are kept for the first day after the end of the fiscal year. Permanent, which means that the accounting files must be kept permanently; Periodical refers to the time that the accounting files should be kept for a statutory time, and the period of regular storage is generally divided into 10 years and 30 years.

Measures for the Management of Accounting Archives stipulates the retention period of accounting archives of enterprises and other organizations in China, and the retention period of accounting archives stipulated in the measures is the minimum retention period, which can be divided into:

1.Permanent: Accounting file keeping inventory, accounting file destruction inventory and annual financial report;

Yearly: cash and bank deposit journals;

Annual: The fixed assets card account shall be kept for 5 years after the scrapping and disposal of fixed assets, bank deposit balance reconciliation statement, and bank statement;

Annual: Monthly, quarterly financial reports;

Year: Other. Contains all accounting documents, general ledgers, sub-ledgers, journals and auxiliary books (excluding cash and bank deposit journals), accounting handover book.

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There are five types of periodical storage periods: 3 years, 5 years, 10 years, 15 years, and 25 years.

1.Original documents.

15 years. 2.Accounting vouchers.

15 years. 3.Aggregate vouchers.

15 years. 4.Ledger.

15 years (including journals).

5.Breakdown.

15 years. 6.Journals.

15 years. where the cash and bank deposit journal is 25 years) fixed asset card.

It will be stored for 5 years after scrapping and disposal.

8.Auxiliary books. 15 years.

Monthly and quarterly financial and accounting reports for 3 years (including text analysis).

Annual financial accounting report.

Permanent (including text analysis).

11.Accounting file transfer inventory.

15 years. 12.Accounting records are kept in an inventory.

Perpetual. 13.Inventory of the destruction of accounting files.

Perpetual. 14.Bank Balance Schedule.

5 years. 15.Bank statements. 5 years.

According to the Measures for the Management of Accounting Files, the retention period of various accounting files is clearly stipulated.

Accounting files are kept on a regular basis for a period of 3 years, 5 years, 15 years, and 25 years.

For example, monthly and quarterly financial and accounting reports are kept for 3 years, bank deposit balance reconciliation statements and bank statements are kept for 5 years, original vouchers, accounting vouchers and summary accounting vouchers, general ledgers and sub-ledgers of enterprises are kept for 15 years, and cash and bank deposit journals are kept for 25 years.

Measures for the Management of Accounting Archives stipulates:

Schedule for the retention of accounting records of enterprises and other organizations.

Serial number, file name, retention period, remarks.

1. Accounting vouchers.

1.Original voucher 15 years.

2.Accounting voucher 15 years.

3.Aggregate voucher 15 years.

2. Accounting books.

4.Ledger. 15 years (including journal general ledger.) ）

5.Ledger 15 years.

6.Journals for 15 years (Cash and bank deposit journals are kept for 25 years.) ）7.Fixed asset card.

Fixed assets are kept for 5 years after being scrapped and liquidated.

8.Auxiliary books for 15 years.

3. The financial reporting category includes the summary financial reports of the competent departments at all levels.

9.Monthly and quarterly financial reports.

3 years (including text analysis).

10.Annual financial report.

Permanent (including text analysis).

4. Others. 11.Accounting transfer inventory for 15 years.

12.Accounting records are kept permanently.

13.Accounting file destruction inventory permanent.

14.Bank Balance Reconciliation Statement 5 years.

15.Bank statement 5 years.

Answer]: According to the regulations, the retention period of accounting files is divided into two categories: permanent and fixed. The maximum period for which the accounting records can be kept is 30 years.

There are two types of accounting file retention periods: permanent and fixed-term, and what is the maximum period of regular storage of accounting files?

Hello teasing friends, the maximum period of regular custody of accounting files is 30 years of mountain acacia. The retention period of accounting files is divided into two categories: permanent and fixed-term. There are five types of periodical storage periods: 3 years, 5 years, 10 years, 15 years, and 25 years.

The periods of retention of accounting files are divided into: 10 years and 30 years.

1.Accounting vouchers: original vouchers.

The retention period of accounting vouchers, summary vouchers and other accounting vouchers shall be 30 years;

2.Accounting books: general ledger.

The period of custody of the sub-ledger is 30 years; Cash and bank journals are kept for a period of thirty years; The fixed asset card should be kept for five years after the fixed assets are scrapped and liquidated; The period of custody of auxiliary account books and other accounting books shall be 30 years;

3.Financial reports: monthly, quarterly, and semi-annual financial reports are kept for 10 years;

4.Other accounting information: reconciliation of bank deposit balances.

Bank statements and tax returns are kept for 10 years; The period of custody of the transfer of accounting files is 30 years;

5.The period of custody of VAT invalid invoices and invoice collection registers is 10 years.

Accounting files refer to accounting vouchers, accounting books and financial reports.

Professional information is to record and reflect enterprises and institutions.

Important historical materials and evidence of the occurrence of economic operations belong to the important economic archives of the units, are an important basis for inspecting the past economic activities of enterprises and institutions, and are also an important part of the state archives.

Accounting archives are an important part of the national archives, but also an important file of each unit, it is a record and reflection of the economic activities of a unit, through the accounting files, you can understand the ins and outs of each economic business; It can check whether a unit abides by financial and economic discipline, and whether there is fraud, violation of law and discipline in the accounting data; Accounting files can also provide detailed economic information for the state and units, and provide reference for the state to formulate macroeconomic policies and units to make business decisions.

The Accounting Law stipulates that "all units shall establish archives of accounting vouchers, accounting books, financial accounting reports and other accounting materials and keep them properly." The retention period and destruction methods of accounting files shall be formulated by the financial department in conjunction with relevant departments. Therefore, the main basis of the law is the Measures for the Management of Accounting Files.

The limb mask shall be formulated by the Ministry of Finance and the National Archives Administration.

There are two categories: permanent and fixed-term.

Specific storage period:

1.Accounting vouchers: original vouchers, bookkeeping vouchers, summary vouchers and other accounting vouchers shall be kept for 30 years;

2.Accounting books: the retention period of the general ledger and sub-ledger of the state stove is 30 years; Cash and bank journals are kept for a period of thirty years; The fixed asset card should be kept for five years after the fixed assets are scrapped and liquidated; The period of custody of auxiliary account books and other accounting books shall be 30 years;

3.Financial reports: monthly, quarterly, and semi-annual financial reports are kept for 10 years; The annual accounting statements and financial reports are guaranteed for a permanent period;

4.Other accounting information: bank balance reconciliation statements, bank statements, and tax returns with blank books are kept for a period of 10 years; The storage period of the accounting file transfer inventory is 30 years, and the storage period of the accounting file custody inventory, the accounting file destruction list, and the accounting file appraisal opinion is permanent;

5.The period of custody of VAT invalid invoices and invoice collection registers is 10 years.

6.The retention period of external assurance reports such as audit reports, tax audit reports, and appraisal reports is permanent.

The retention period of accounting files is divided into two categories: permanent and fixed-term. Permanent, that is, long-term storage, can generally be divided into two categories: 10 years and 30 years.

Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to accounting work, the other refers to accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check accounting vouchers, financial books, financial statements, engaged in economic accounting and supervision process.

It is an economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditures and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting.

Accounting is an economic management activity that uses currency as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties. And lose.

Accounting records are kept for the first day after the end of the fiscal year.

The retention period of accounting files is divided into two categories: permanent and regular (generally divided into 10 years and 30 years).

Accounting archives refer to accounting vouchers, accounting books and financial reports and other accounting professional information, is an important historical material and evidence to record and reflect the economic business of enterprises and institutions, belongs to the important economic archives of the unit, selling bridges is an important basis for checking the past economic activities of enterprises and institutions, and is also an important part of the national archives.

Accounting files include electronic accounting files that are formed, transmitted and stored through electronic devices such as computers. The budget, plan, system and other documents and materials of each unit belong to the document file, not the accounting file.

The following accounting materials shall be archived:

1. Accounting vouchers, including original vouchers and accounting vouchers.

2. Accounting books, including general ledgers, sub-ledgers, journals, fixed asset cards and other auxiliary account books.

3. Financial accounting reports, including monthly, quarterly, semi-annual financial accounting reports and annual financial accounting reports.

4. Other accounting materials, including bank deposit balance reconciliation statements, bank statements, tax returns, accounting file transfer lists, accounting file custody lists, accounting file destruction lists, accounting file appraisal opinions and other accounting materials with preservation value.