Who can do the flow account has an urgent use, and the flow is to point out the account or enter the

The turnover is a combination of outgoing and incoming accounts. Turnover refers to the bank account transaction statement, which refers to the list of deposit and withdrawal business transactions with the bank within a period of time, that is, the flow of funds in the bank account. It should be noted that it is forbidden to falsify the flow of water, and if it is found by the bank, it will be recorded, and even the loan will be rejected for life, and it may even violate the law in serious cases.

Bank statement, commonly known as bank account transaction statement, refers to the list of deposit and withdrawal business transactions between the cardholder and the bank within a period of time, that is, the flow of funds in the cardholder's bank card, so the flow is a combination of outgoing and incoming.

Extended Information:1The role of bank flow is as follows:

1) The bank can judge the customer's economic ability, income level and repayment ability according to the flow of business.

2) Stable and good bank flow can prove that the customer has a good economic income and income and expenditure cycle, and the possibility of bad debts or overdue is relatively small.

3) A beautiful journal is good for credit card applications.

2.There are many people who have misunderstandings about running water, and some of them are done in vain, and the following is a detailed introduction:

1) Wages are not necessarily counted as turnover: Under normal circumstances, the company transfers wages from public accounts, but there are also some small companies that transfer from private accounts, so these streams do not carry the word salary. Only the deposit of the fixed amount will also be considered as a valid turnover.

2) The posting statement is invalid: many people think that all the records that can be found are the flow, but in fact, this kind of bank statement that is quickly deposited and withdrawn is invalid.

3) Depositing less and withdrawing more is also invalid: for example, if you deposit 1,000 yuan and withdraw 5,000 yuan, and the balance in the card is small, this kind of turnover is invalid.

4) Alipay and WeChat payment are invalid flows: Alipay and WeChat payments are becoming more and more convenient, and many people like to bind credit cards to Alipay WeChat, but in fact, the flow of using Alipay WeChat payment is also invalid.

5) Prohibition of creating fake statements: Many people want to obtain bank loans by creating fake statements, once the bank is aware of this, this situation may be recorded, or even rejected for life, and if the circumstances are serious, it will violate the criminal law.

6) These flows are regarded as tainted: in bank cards, many lending institutions have transferred or repaid, and banks are afraid that the customer's debt ratio is too high, and will be used as a deduction.

It is recommended that you prepare a cash journal and a bank deposit journal. As for the voucher, there is no need to prepare.

The cash support or income incurred is recorded in the cash journal, and the deposits, withdrawals, and transfers are registered in the bank account. Just make a total and balance every day.

If it is your company's ledger, you don't need to do it very formally. But be sure to remember it clearly.

The practice of financial journal is as follows:

1. The first thing to do every month is to register the accounting voucher according to the original voucher (when you do the accounting voucher, you must have the financial (manager) who has the right to sign after you do it), and then at the end of the month or regularly prepare the account summary table to register the general ledger (the reason why the month-end registration is because it is necessary to pass the account summary table trial balance to ensure that the record is not wrong), and each business will be registered according to the accounting voucher.

2. At the end of the month, it is also necessary to pay attention to the depreciation, amortization of expenses to be amortized, etc., if the new enterprise start-up expenses are all transferred to the expenses in the first month, the depreciation entries are depreciated by the management expenses or manufacturing expenses.

This depreciation amount is calculated based on the original value, net value and service life of the fixed assets. At the end of the month, taxes and surcharges must be withdrawn, which is actually the land tax. It is to withdraw taxes and surcharges, there are urban construction taxes, education surcharges, etc., and there are tax decisions.

3. At the end of the month, after compiling the account summary table, prepare two entries. The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, and credit the profit of the current year by borrowing the main business income (investment income, other business income, etc.).

The second entry: borrowing the profit of the current year to the cost of the main business (main business tax and surcharge, other business costs, etc.).

After the transfer, if the difference is lost on the debit side, it is a loss and does not need to pay income tax, if it is on the credit side, it means that the profit needs to pay income tax, calculation method, income tax = credit difference * income tax rate, and then make an accounting voucher, borrow income tax credit tax payable income tax, borrow this year's profit credit income tax income tax Although the income tax is related to profits, it is not a loss must not pay income tax.

It is mainly to see whether the adjusted taxable income is positive, if it is a positive number, the income tax should be calculated, and at the same time, it is necessary to pay attention to the income tax accounting method, when the tax payable method is adopted, the amount of income tax subject and tax payable account is equal, and when the tax impact method is adopted, the amount of income tax subject and tax payable account is not equal when there is a time difference.

4. Finally, according to the balance of the assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investment, etc.), liabilities (notes payable, accounts receivable, etc.) and owner's equity (paid-in information, capital reserve, undistributed profits, surplus reserve) of the general ledger account (refers to the amount registered on the last day on the general ledger account).

The income statement is prepared according to the amount of profit and loss accounts (such as management expenses, cost of main business, investment income bureau, main business surcharge, etc.) of the general ledger or account summary statement (the amount incurred refers to the amount incurred in the current month).