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1. The purpose of the company's internal account is to truly reflect the profit and loss of the enterprise. Only the internal accounts can reflect the entire activity of the enterprise. Therefore, the purpose of making an internal account is very clear.
2. The internal account of the enterprise can not be shown to the tax authorities, and the external account will have an impact, because if an enterprise wants to do external accounts and internal accounts, it means that the external tax declaration of the enterprise is not real data, and there are hidden sales revenues, increased costs, and false expenses, so there will be two kinds of account books, if it is a law-abiding enterprise, it is a kind of external account.
3. The internal accounts of the enterprise are not open to the tax, and there are many tax evasions in the internal accounts, which are generally done by clerks or not very professional people, because these people do not understand the accounting law, if they are a real accountant, they will not go to this kind of risky internal account.
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The difference between an inner account and an external account:
Internal account, that is, the boss's private account, can best reflect the company's operation. Because for the internal account, every business and every original voucher that occurs in the company must be recorded, that is, as long as it is related to the actual economic business of the company, it must be recorded. The internal account requires that the documents are true and complete, and the boss can understand them, and may not necessarily comply with the accounting standards and tax laws;
The external account is the account of the tax bureau, and the original voucher entered into the account must be legal, and the documents can be selected and made of documents, and the documents are required to be formal and legal invoices and expense documents. In addition, it can also achieve the purpose of tax saving by doing less income and more expenses. External accounts require strict compliance with accounting standards and tax laws.
External Account + Unrecorded Revenue - Unrecorded Expenses = Internal Account.
Therefore, the internal account is the most true reflection of the financial situation of the enterprise, the boss can know the real financial situation of the enterprise according to the internal account, the management level of the manager, etc., and the manager can also make business decisions according to the economic prospect of the internal account.
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Internal accounting is used for internal accounting, truly reflecting the company's profitability, as long as you come to the list you will do it, the two differences between the internal account and the external account are: the internal account white bar can be put into the warehouse, and there is less of a tax declaration process.
Everything else is done in the same way as the foreign account!
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I am in the company is to do the internal account, in fact, many small enterprises due to non-standardization, some expenses can not be into the external account, and there are some income that is not invoiced, these are only reflected in the internal account, the external account is external, to the tax bureau to see, the internal account is for the company boss to see, so the internal account is required to be comprehensive, true, do not omit income, expenses, for example, some money directly into the boss's private account but not into the company's account, this external account will not be done, but the internal account should be included. As for how to do it, you can do it with excel** or you can do it with financial software, it depends on your level. As for the result, the external account accountant may have to issue an income statement and balance sheet at the end of the month, and you can make an income statement and calculate the real income, expenses, and costs of the enterprise in detail, and you can reflect the profit and loss of an enterprise more truly from the internal account.
However, I think it is better for an enterprise to keep an account, which is more standardized and legal, and it also saves the time of financial personnel. Our company is like this, I don't know if you are like this.
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If you enter the company, he asks you to do accounting, saying that it is an internal account and an external account, and if someone is in charge, you don't have to worry about him, as long as you are responsible for your own work.
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If someone does the external account, you only need to sort out the accounting vouchers that occur in the company every month and hand them over to him, such as the company's input invoices and output invoices this month, the expenses incurred by the company this month, the wages of workers spent, etc., as for the statements (general external account accounting statements: balance sheet, income statement, cash flow statement, etc.), these processes should be done by external account accounting, you only need to manage the cash journal and bank journal.
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In fact, to put it simply, it should be to ask you to make an income and expenditure statement for him, and you can make an excel sheet, and you can be detailed.
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The external account requires the original voucher, which is done in strict accordance with the process of the certificate and account table, in order to deal with the tax and audit authorities.
However, the internal account accounting does not need the original voucher, and only needs to be done according to the actual economic business of the enterprise, which can truly reflect the economic and business situation of the enterprise.
Your company's external accounting accountant should ask you to make an internal accounting statement for him. He can have a deeper understanding of the actual situation of the enterprise.
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You can provide whatever your accountant asks you to provide, and if he doesn't want it, it means that he doesn't need it.
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If the boss can't read it, it's okay to give him a detailed account, such as how much is the monthly recruitment fee, how much is the office fee, how much is the electricity bill, how much is the water bill, how much is the salary, as long as the income and expenditure are explained to him.
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In the case of the company's internal account, any invoices and receipts can be recorded in the account, and it can be recorded as it is.
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The internal account is actually not an accounting account, but a statistical account, as long as the company's actual income and expenditure and profits are calculated clearly, the company's various data are accurate, including income data, expenditure data, orders, receivables and payables, inventory data, in short, the boss wants to know what numbers, you can accurately tell him the old man.
Of course, if the boss is satisfied, it is best to do various analyses, including income and expenditure analysis, cost-benefit analysis, and company operation efficiency analysis. The internal account is for the boss to see, and the boss certainly wants to see the real situation of the company. To do a good job of internal accounting, it is better to have some statistical knowledge or management accounting knowledge.
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There are mainly three statements: balance sheet, income statement, and cash flow statement. However, specific to each enterprise, it depends on what the leader focuses on and what the intention is, for example, the leader requires to open source and reduce expenditure, control costs, and will also require to see the income and expenditure statements of financial and management expenses and the cost details of each product.
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Balance sheet, income statement, it is better to write a financial analysis report yourself.
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Generally, leaders with non-financial backgrounds will be very obscure to show him the balance sheet and income statement directly, and it is tiring to explain these two tables to non-professionals.
Personally, I think that first of all, we must let the leader pay how much tax this month, whether the tax rate meets the tax requirements, and then how much profit this month, if you want to pay income tax, how much to pay, and then tell the leader how much expenses have occurred this month, how much inventory is left, of course, this should be explained according to the different concerns of the leader!
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1. Accounting statements.
2. Financial analysis data, such as gross profit, unit price, cost changes, balance sheet balance change analysis, capital turnover, etc.
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No, after a long time, no one can tell the financial situation of this enterprise.
The internal account should be a record of all the data, and the external account is only a record of part of the data, and the method of doing the account is the same as that of hunger socks.
Therefore, the internal account data should be complete and reflect the actual financial situation of the company.
FYI.
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It's the same as when you do the external account, but the external account generally lists the costs and expenses, and even adds some expenses and undercounts the income, while the internal account is the actual occurrence of the enterprise, and you can do what you should do.
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I'm glad to serve you, it's the same as when you do the external account, but the external account is generally the cost and expense listed, and even some expenses will be added inflated, and the income will be undercounted, while the internal account is the actual occurrence of the enterprise, how to do it.
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What kind of bills are made. If there is only an expense, then you can only make a voucher for the expense, and transfer it to the profit account at the end of the month. It's definitely a loss.
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The biggest difference between the internal account and the external account is that one is true and one is false.
1. The internal account is the most true reflection of your company's operation, so every business that occurs in the company must be done in the account, regardless of whether the original voucher obtained is legal or not, as long as the company's actual economic business must be recorded.
2. The external account is mainly for the tax bureau, so the original vouchers in the account must be legal, if your company wants to pay less tax, you must make the income less and the cost bigger.
3. Internal accounting: make accounts according to real business documents, and the requirements for documents are not strict, as long as they are true and complete;
4. External account: Formal and legal invoices and expense documents are screened out from the internal account for accounting, and the bills are required to be legal; The external accounts should be done in strict accordance with the accounting standards and tax laws, and the internal accounts should not be done in strict accordance with the accounting standards and tax laws, but they must truly reflect the facts, and the boss will understand it better.
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The external account is to make the company's statements, and to check the tax accounts.
Internal accounts are only presented by internal audits.
Basically, your entire financial account is a combination of internal and external accounts.
The internal account funds do not go through the bank, and the main expenditure is some gray expenses, gifts to the superior leaders or something, and there is no invoice procurement.
Bonus tax avoidance is also done with internal accounts.
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