How to merge the internal and external accounts, and how to deal with the internal and external acco

The external account is generally set up to deal with the tax underpayment, which is a false account; The internal account is the real account of the enterprise. If it is consolidated, it should be based on the internal accounting data.

When consolidating inventory, the actual on-hand inventory of the unit should be counted and recorded according to the inventory table.

(1) The objective of the consolidation process.

At a certain balance sheet date, after adjusting for differences, the assets, liabilities, and owners' equity are all accurate or verifiable, and are supported by specific lists and details.

(2) The idea of integrating two accounts.

1. Basic work.

Before the consolidation of accounts, the financial foundation of enterprises is often poor, and the "internal account" often uses non-financial statistics, and the "external account" is only used for tax declaration, and the accounting treatment is more arbitrary, and the treatment does not meet the norms reflected in the standards.

2. The choice of time.

1) Choose the year before the planned reporting period, because it is too early and will increase the tax burden of the enterprise. The cost of tax compliance is often an order of magnitude larger amount.

2) Choose to start doing it in the third quarter, this time will be better, not tight;

3) Select the end of a certain month as the date of asset clearance and capital verification, such as June 30 and September 30;

3. Check the principle 4, adjust the idea 5, adjust the difference 6, initialize, and rebuild the account set.

The idea of merging internal and external accounts is: to make opposite entries for the business that belongs to the external account accounting but not to the internal account accounting, and to flush the previous entries. If there is a situation where there is no cost or expense without a bill, it is necessary to make the corresponding accounting treatment of the cost without a ticket or Fei Tanhui's expenditure on the basis of the external account, and the tax increase treatment should be done when the enterprise income tax is remitted and paid.

1. The financial system should be issued, and the expenses should be reimbursed, and the invoices must be provided strictly required.

2. There is also the fixed capital, which needs to be adjusted, because some of the internal accounts have no invoices.

3. In the procurement of this part, the best business cannot provide invoices, except for special materials, invoices must be provided, and the first business must be selected.

4. For this part of the receivable, there is no need to issue invoices, no need to enter the account, and the detailed account is on the line. It is necessary to complete the write-off as soon as possible.

Generally, enterprises have two sets of accounts, and unless the company is preparing to go public, the two accounts will be merged. With a large workload, companies generally ask professional financial advisors to guide the operation.

The merger of internal and external accounts of an enterprise, especially at the beginning of the merger, is not a simple addition of internal and external accounts or the use of all the data of internal accounts, but the reshaping of business flow and capital flow. Perform a two-account row consolidation: one.

The accounts are published by the company's personnel themselves. Analyze the amount of the difference between the two sets of accounts and identify the main reasons for the difference. Sort out the actual quantity and amount of various assets and liabilities 4.

Dealing with the difference five. Problem-solving companies should integrate their accounts from the perspective of encouraging the future, with the participation of the company's management, financial and accounting personnel and external experts in the process of integrating the two accounts.

Legal basisArticle 39 of the Regulations on the Administration of Company Registration.

If there is a change in the registration items of a company that exists as a result of merger or division, it shall apply for a change in registration; A company dissolved due to merger or division shall apply for cancellation of registration; A newly established company as a result of a merger or division shall apply for establishment registration. In the event of a merger or division of a company, it shall apply for registration 45 days after the date of the announcement, and submit the merger agreement, the resolution or decision of the merger or division, as well as the relevant certificates of the company's announcement of the merger or division published in the newspaper and the explanation of the debt repayment or debt guarantee. If laws, administrative regulations or decisions stipulate that the merger or division of a company must be submitted for approval, the relevant approval documents shall also be submitted.

Generally, the internal and external accounts of enterprises cannot and cannot be combined, because the goods in each stomach are different. Don't seek a merger, and if you want to merge, don't do internal and external accounts.