Separate Accounting Separate Accounting Separate Accounting What is the difference and connection be

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

The unit accounting unit refers to the subordinate unit that is administratively under the leadership of an independent accounting unit, but independently organizes production, operation or business activities, separately accounts for the profit and loss of the unit, and has the detailed information of income accounting. To achieve success in the small enterprise loan business, banks must earnestly implement the "Guiding Opinions on Banks Carrying out Small Enterprise Loan Business" issued by the China Banking Regulatory Commission, reflect the requirements of innovation, and do a good job in four key regulations.

First, it is necessary to adhere to market principles and commercial operation models, and introduce a risk pricing mechanism for loan interest rates; Second, it is necessary to adhere to classified management, separate accounting, and establish a special small enterprise loan management department and professional team; Establish business processes, credit ratings, loan risk classifications, loss provisions, and write-off systems for bad debts that adapt to the characteristics of small enterprise loan business; Third, it is necessary to reconstruct the incentive and restraint mechanism for the issuance and management of small enterprise loans, link the income of credit officers with comprehensive performance indicators such as business volume, efficiency and loan quality, introduce positive incentives, and implement accountability and exemption on the basis of serious implementation of due diligence; Fourth, we should vigorously innovate loan products and mechanisms for small enterprises, and develop financial products and services that meet different needs and choices.

Independent accounting: comprehensive and systematic accounting of the production and operation activities or budget implementation process and results of the unit.

Non-independent accounting: It refers to a way in which a unit receives a certain amount of materials and money from a superior unit to engage in business activities, does not calculate profits and losses independently, and reports the daily economic and business data to the superior for centralized accounting.

Unified accounting: It is a form of accounting organization in the catering service industry.

Example: Independent accounting: construction enterprises, generally with the company as the independent accounting unit; The work area (office) factory, station or construction team is an internal independent accounting unit. The construction team and workshop to which the internal independent accounting unit belongs are the internal accounting units.

Non-independent accounting: The unit receives a certain amount of materials and funds from the superior unit to engage in business activities, does not calculate profits and losses independently, and reports the daily economic and business information to the superior for centralized accounting.

The central store (also known as the head office or grassroots store) responsible for unified leadership is an independent accounting unit, and the central store should uniformly account for the income and expenditure and profit and loss of the subordinate unit.

The differences between independent and non-independent accounting are as follows:

1. The scope of inclusion is different.

The non-independent accounting includes 20 items, namely, the income from electric power construction, the construction of the Three Gorges Project, the income from road maintenance fees, the income from vehicle purchase surcharges, the income from railway construction, the income from highway construction, the income from civil aviation infrastructure construction, the income from postal and telecommunications surcharges, and the income from port construction fees.

The independent accounting includes value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, and vehicle and vessel tax paid by enterprises in accordance with the law.

2. The calculation method is different.

The formula for calculating non-independent accounting is:

Net operating income = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from rental housing, net income from leasing other assets and net rent converted from self-owned housing, etc. Net property income does not include premium income from the transfer of ownership of assets.

The formula for independent accounting is expressed as follows: real growth rate of per capita disposable income = (per capita disposable income in the reporting period per capita disposable income in the base period) Household consumption** index -100%.

3. The scope of nature is different.

Non-independent accounting: generally refers to the total quantity and amount produced by industrial enterprises, including inventories that have not been sold and have not yet generated revenue;

The independent accounting is the sum of the main business income, operating income, and other business income, and the total income of some circulation enterprises accounts for the difference income, that is, gross profit.

1. The scope of application is different. Separate accounting (separate accounting) is for different businesses, which is to carry out detailed accounting of specific transactions (generally tax requirements) within the statutory books of each unit. Stand-alone accounting is for different accounting entities, and each unit has and can only have one set of statutory books.

2. The symmetry of the object is different. Separate accounting is the result of distinguishing the accounting content, symmetrical to the general accounting, such as the special fund, shall not be misappropriated, so the special fund should be separately calculated. Independent accounting is the symmetry of non-independent accounting, if a unit can carry out comprehensive and systematic accounting of its business activities and results, there is no need to submit the daily business data related to the business activities of the unit to the superior unit on a daily or regular basis, and the superior unit will carry out the accounting, and the latter situation is non-independent accounting.

3. The description object is different. Separate accounting is the expression of the accounting method, and independent accounting is the expression of the accounting ability of a certain subject.

4. Separate accounting (separate accounting, separate accounting) does not require the enterprise to set up another set of account books, but only requires the enterprise to divide the detailed account accounting, so that the tax personnel can know the content of the separate accounting at a glance, otherwise, it will conflict with the provisions that the enterprise can only have a set of statutory account books.

Example: A farming group owns a number of farms, all of which are state-owned enterprises, and implements the new accounting standards. Among them, Farm A produces rice as a value-added tax exempt agricultural product and rice cakes for taxable processed food subject to the 17% tax rate, and wins the comprehensive agricultural development project of the Provincial Department of Finance, then the group company and each farm, as different accounting entities, should establish independent account books and account for their respective businesses without interfering with each other.

A. Farms should set up detailed accounts such as rice and rice cakes under the main business income and main business cost to account for the income and cost of rice and rice cakes respectively; A farm for the comprehensive agricultural development project to set up auxiliary account books according to the project management requirements, specifically for the project accounting; A farm should submit the accounting statements of the agricultural comprehensive development project to the competent department of comprehensive agricultural development at the same time as submitting the enterprise statements to the group company on a regular basis. After the completion of the final accounts of the project, all the accounts of the comprehensive agricultural development account set will be settled, and the assets delivered for use will be transferred to the new accounting standard account set.

The difference is that:

Independent accounting refers to having a complete set of .

Accounting vouchers, accounting books and accounting statement systems comprehensively record the economic operations that occur and are the accounting carried out by units that prepare financial statements on a regular basis. Units that practice independent accounting are called independent accounting units.

Separate accounting: 1) For a certain project or a certain expense, separate accounting, separate accounting, such as payable special funds, is the financial allocation or policy subsidies received by the enterprise, which is required to be accounted for separately and cannot be misappropriated.

2) For a certain department or branch of the enterprise, separate bookkeeping and separate accounting, which is a way to calculate profit and loss and assessment, such as business division system, cost center, etc.

Stand-alone or non-stand-alone accounting is a tax requirement. Under normal circumstances, there is a turnover tax liability in the local area, that is, it needs to be registered as an independent accounting branch. In other words, if you are engaged in local business activities, you need to register them as independent accounting.

There are differences between individual accounting and independent accounting in terms of definition and application, which are explained as follows:

1.Definition: Independent accounting refers to the accounting carried out by a unit that has a complete system of accounting vouchers, accounting books and accounting statements, comprehensively records the economic operations that occur, and regularly prepares financial statements.

Separate accounting is for a certain project or a certain expense, separate accounting, separate accounting, such as payable special funds, is the financial allocation or policy subsidies received by the enterprise, requiring separate accounting, can not be misappropriated.

2.Availability:

The unit that implements independent accounting is called an independent accounting unit, which has a certain amount of funds, has the autonomy of independent economy, independently opens bank accounts, and handles various income and expenditure settlement business; Set up an independent accounting agency to conduct comprehensive accounting; Prepare budgets and calculate profits and losses separately.

Separate accounting is a way to calculate profit and loss and assessment of a certain department or branch of an enterprise, such as business unit system, cost center, etc., in order to facilitate assessment, it is required to establish separate accounts, so as not to confuse income, costs and expenses with other departments. For a product to be separately booked and accounted for, other products do not need to be accounted for separately, and the purpose of separate accounting of products is to investigate and analyze the profitability of the product or as a basis for decision-making.

Separate accounting, generally refers to the items that should be dealt with separately in accounting due to different taxable items, such as: an enterprise has both taxable products and tax-exempt products, so accounting must be strictly separated, which is separate accounting. Independent accounting refers to the form of accounting of the unit.

Separate BAI accounting generally has three meanings:

1) For a certain DU project or a certain ZHI expense, separate DAO bookkeeping and separate accounting, such as the special version payable, is the financial allocation or policy subsidy received by the enterprise, which is required to be accounted for separately and cannot be misappropriated.

2) For a certain department or branch of the enterprise, separate bookkeeping, separate accounting, which is a way to calculate profit and loss and assessment, such as business division system, cost center, etc., in order to facilitate the assessment, it is required to establish separate accounts, and do not confuse income, costs and expenses with other departments.

3) For a product separate accounting, separate accounting, which is relative to other product accounting methods, in addition to this product, other products do not need to be accounted for separately (such as labor costs, depreciation costs according to a certain method of unified distribution, rather than separate accounting), the purpose of separate accounting products is to investigate and analyze the profitability of the product or as a basis for decision-making.

Independent accounting refers to the comprehensive and systematic accounting of the business activities and results of the unit. The characteristics of the independent accounting unit are: there is an independent organizational form in management, with a certain amount of funds, and an account is opened in a local bank; Independently carry out business activities and be able to enter into economic contracts with other units; Calculate profit and loss independently, set up a separate accounting organization and equipped with accounting personnel, and have a complete accounting work organization system.

If the security company sells equipment and requires the sales equipment to be accounted for separately, is it necessary to re-establish a set of accounts to do this project separately?

Q: Is the concept of independent accounting the same as separate accounting? Proofreading Answer:

Rent trainingIndependent accounting refers to a department that carries out its own separate accounting of income, costs and profits, and separately declares and pays taxes.

Non-independent accounting and independent accounting are corresponding, which refers to whether a department makes its own accounting declaration and tax payment, or merges it into the enterprise as a whole for accounting, rather than its own separate accounting. If enterprise A is engaged in the sale of general goods and also carries out the transportation business, it is blind and concurrent. At this time, the transportation department is independent accounting; If this transportation part is independently accounted for, then the transportation department will have to declare and pay taxes on its own, which has nothing to do with this enterprise A.

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This concept is mainly embodied between the head office.

Independent accounting means that the unit itself establishes an accounting system, which can calculate the profit or loss of the unit and reflect the economic situation of the unit.

On the contrary, it is not independent accounting, that is, although there is business or something, it is not reflected in the unit, and it is summarized and reflected in the head office.

Unified accounting, that is, the head office conducts unified accounting, and the branch does not carry out independent accounting.

A company has 10 branches and 2 independent accounting, that is, these 2 independent accounts and independent balance sheets, income statements, etc.

The other 8 companies do not have independent accounting, do not establish an account system, and are uniformly accounted for by the head office.

Turnover tax (VAT, business tax, consumption tax) and surcharges, if you do not purchase an invoice, you do not need to pay taxes. But if you have a tax registration certificate, you have to declare - "zero declaration".

Income tax (the following is the reply of a national tax authority):

Q: How to pay the income tax of the head office in other provinces and the branch office in the branch?

Answer: The new enterprise income tax law is a corporate tax system, which is implemented for cross-regional enterprises that operate and pay taxes in aggregate"Unified calculation, hierarchical management, local prepayment, summary and liquidation, and financial adjustment"Measures for the Administration of Enterprise Income Tax Collection. To this end, the income and cost of your branch should be summarized to the headquarters of other provinces, and the headquarters will calculate the enterprise income tax payable, and the headquarters will distribute 50% of the part among the branches to implement local prepayment.

Please obtain the distribution form issued by the tax authority of the provincial headquarters 10 days after the quarter, and declare and pay the tax to the tax authority in Wuxi.