Rookie accountant for advice. Please don t shoot the drills!!

Flood control security funds, is the first provision of water conservancy construction, in the Yangtze River basin is called "flood control security funds" it is a kind of local tax collection, there are more strict management of the place is based on the monthly sales revenue in accordance with the prescribed collection rate (about one thousandth) to calculate and pay, the management is not strict in the area, there is no requirement to collect on a monthly basis, at most quarterly, some are still paid twice in June and December, and it is according to the requirements of the local taxation bureau to pay how much, how much to pay, As long as the local taxation bureau completes the task, it will definitely not collect enough.

Employee education and training expenses can be paid within the scope of total wages, which are management expenses and are directly disbursed without accrual.

This fee is not collected by the local tax, which is currently collected from the union.

Borrow: Management Expenses - Staff Education and Training Expenses.

Credit: Bank deposits.

The funds of the trade union are calculated according to the total wages of employees, and the number is given by the municipal local taxation bureau.

In fact, there is no rigid proportion standard, according to the notice of the All-China Federation of Trade Unions [1994] No. 9 on the implementation of the "Interim Regulations on Enterprise Income Tax", the trade union funds are still calculated and allocated according to the "total wages of all employees", 1. The "Interim Regulations on Enterprise Income Tax" stipulates that the wages paid by enterprises to employees are allowed to be deducted according to the standards stipulated by the state when calculating income tax, and the part exceeding the standard shall not be disbursed before tax. Similarly, the basis for the deduction of trade union expenses is the taxable wages allowed to be deducted by the state. It is conducive to standardizing the distribution relationship between the state and enterprises and creating an external environment for enterprises to compete on an equal footing.

2. The tax law stipulates that the trade union funds of taxpayers shall be deducted according to 2 of the total taxable wages, which only refers to the trade union funds allowed to be deducted when calculating tax payments, and is not necessarily the trade union funds actually paid by the enterprise. As for the trade union funds that should be paid by enterprises, they should still be handled in accordance with the relevant regulations.

Stamp duty is generally paid by the local tax bureau according to the proportion of your company's income and costs. Consult the local taxation bureau for details.

Tax Item Tax Rate (Tax Amount).

1. Purchase and sale contract.

Second, the processing contract.

3. Construction project survey and design contract.

4. Construction and installation project contracting contracts.

V. Property Lease Contract 1

6. Contract of Carriage of Goods.

7. Warehousing and custody contract 1

8. Loan contract.

9. Property insurance contract 1

10. Technical contracts.

Ten. 1. Documents for the transfer of property rights.

Ten. 2. Business account books.

1.A book of accounts in which funds are recorded.

2.Other account books: $5 per piece.

Ten. 3. The rights and licenses are 5 yuan per piece.

Ten. 4. Transaction 3

All of the above are under the management of the local taxation bureau, and you can consult the local local taxation bureau.

1. The flood control fee is one-thousandth of the business tax and surcharge, borrowing: management expenses - flood control fees Credit: taxes payable - flood control fees, when paying, borrowing: taxes payable Credit: bank deposits.

2. Borrow: management expenses - vocational education fees Loan: cash.

3. Trade union funds, borrowing: management expenses, total salary* credit: welfare payable.

4. Stamp duty does not need to be accrued, and it will be directly credited to the management fee after payment.

Borrow: Administrative Expenses - Stamp Duty Industrial Loan: Bank Deposits.

Western accounting believes that period expenses include management expenses, sales expenses, financial expenses, manufacturing expenses, and production costs. However, Chinese accounting clearly defines manufacturing expenses and production costs as cost accounts, and only cost accounts can be used.

The company has to make a report every month

If you do it once every 3 months, it should be a statement, like income tax.

Do it once a month, the most basic is a balance sheet and an income statement, and some have a cash flow statement.

such as corporate income tax every three months.

The cash journal should actually be cleared and settled on a daily basis, but we generally do it at the end of the month. There is computer bookkeeping, of course, there is no need to manually, manual calculation is too troublesome, the amount of profit and the scale of the enterprise is related, but it does not play a decisive role, in order to pay less income tax, of course, to control profits.

There is still a big gap between what you learn and what you actually do and use.

Accountant, if you want to work, you have to get a certificate"Accounting Qualification Certificate"Gotta get it.

After getting the first certificate, you can continue to apply for the exam"Assistant Accountant", this certificate only needs to take two exams now, and it should be no problem to spend some time reading.

If you have successfully passed the first two, then please apply for the exam"Accountant", work hard, and the past exam can be regarded as a small achievement in the accounting industry.

The ultimate goal is to get it"Certified Public Accountant", a total of 5 exams, 5 years. If you pass the test, you will be n compared. When the time comes, whether you work in the unit or go out to work by yourself, or set up an accounting firm, the development is up to you.

I'm also new to accounting"Certified Public Accountant"That's my ultimate goal!

Fines received are recorded as non-operating income and deducted from wages or payroll booklets.

Borrow: Cash, bank deposit.

Credit: Non-operating income.

Mutual Aid** to make a withholding fee.

Borrow: Withholding Expenses - Mutual Aid**.

Credit: Cash Bank Deposits.

This is fine, but you have to pay attention to whether the documents have been altered, if there are alterations, you can't pay, ask the other party to fill in the documents again, you can pay after the general manager signs, remember to keep the documents, it's best to clip them up with a clip, and wait for your accountant to be discharged from the hospital and then give him a review.

Generally, as long as the manager signs, it will be fine, you have to pay attention to check whether the amount paid is the same as your account, if it is different, you have to find the other party to figure it out.

As long as you and the other party determine the payment amount, the documents are filled in at one time, and the manager signs, you can pay, and it's generally fine, don't worry.

You have to recognize the real invoice.

With the signature of the manager and the signature of the leader, what are you afraid of?

1) Material cost difference rate (+20000-100000) (3000000+10000000)=

Issued cost: 8000000*(

Material cost difference + 20,000-100,000 = -80,000 inventory actual cost =

The material cost variance is the asset class Debit + Credit - The balance is debit and is credit, and it is simple to express it as a negative number.

2) The one-time amortization method is that all the expenses are included in the receipt of the off-the-books materials, which are not managed, so it is c

Question supplement The depreciation accrued in the fifth year of the workload method means that it is enough to calculate only the fifth year, so it is OK to calculate the unit value * 3000 hours in the fifth year, that is, (90000-2700) 15000*3000=17460

From the accounting principle, it must be balanced, and there is an identity relationship between its accounting elements.

Assets = Liabilities + Owners' Equity.

Revenue - Expenses = Profit (or loss).

Assets = Liabilities + Owners' Equity + Income - Expenses.

All assets of an enterprise, regardless of their form of occupation (such as cash, bank deposits, fixed assets, etc.), must have a corresponding **, or borrowed, or invested by the owner, or earned in the course of operation. In other words, all assets of an enterprise must have a corresponding **, so that the equation of "assets, liabilities, and owners' equity" will not be destroyed in any case.

Therefore, when establishing accounts, it is necessary to carry out trial balance, although the balance does not guarantee that there are no errors, but there must be mistakes if there is no injustice.