How to account for cash outflows without tickets?

1. Loan to others (repayment) It doesn't matter if this amount is always on the account. Just tell people that if someone investigates, they will say that the company lent him so much money.

Debit: Other receivables 1 million.

Credit: Bank deposit 1 million.

2. Borrowing (borrowing from the boss once a month) has been on the account. Let's talk about making money.

Borrow: Cash for daily expenses.

Credit: Other payables your boss.

3. Expenses (according to the expenses as vouchers).

Office furniture to invoice... There are no other invoices, as long as there is a receipt. Technicians do technical service fees for 10w, which can be placed in the start-up fee.

If you are afraid of trouble, you can directly make a set of accounts, and make a set of accounts for those with invoices and white strips, but the white strips are not recognized by tax, so you can distinguish it clearly and report it clearly with the tax report.

Another way is to make two sets of accounts, and the external accounts can only be how many invoices and how many accounts are made, which are all tax recognized. The internal account is a reflection of the actual situation and is shown to the boss.

Other expenses are not used as start-up expenses, but they must always be invoiced and recorded, otherwise they cannot be deducted as expenses in the end, because this is not allowed in the "Tax Collection and Management Law".

In addition, the technical service fee of 100,000 yuan, your unit has the obligation to withhold individual income tax. If you have this expense, but you do not withhold the individual income tax, and the other party does not self-declare, then both parties will be penalized. You can go to the local tax bureau to issue an invoice according to the technical service contract, so that it can be credited to the account.

Method 1: You can't do regular accounting, you can only hang the current payment. After three or five years, I will be doing accounting processing, and I will tell you what the reason is.

Method 2: However, if you have no income in the preparation, you can also do expenses, and you will not be taxed anyway. The tax matter is settled, but the accounting should also provide reasonable and legal bills.

After the registered capital is registered, 1 million yuan will be returned to others, which is a typical evasion of capital, violating the relevant provisions of the company law, and the industrial and commercial investigation will be fined, and the business license will be revoked if it is serious.

Boss Gao said that in addition to wages, the company's costs and expenses can not be made long without formal invoices, and the technical service fees paid to technical personnel can be paid in the name of wages, and the salary slips signed by technical personnel are accounted for, but individual income tax must be withheld and paid according to the regulations.

Go find a ** bookkeeper, and they will take care of the outside accounts. All you have to do is do the internal accounting.

Make more on the payroll and find invoices to record expenses.

If there is no invoice but there is a real expense, it can be recorded according to the facts. When an enterprise carries out accounting treatment, it can be recorded according to the facts regardless of whether there are invoices or not. The purpose of enterprise accounting is to record the real business of the enterprise, and since the real business of the enterprise has occurred, it can naturally be recorded in the accounts.

Accounting can be recorded, but if you want to deduct before tax, you generally need to have an invoice.

That's why there is no invoice, and it can't be recorded in the account. In fact, this is not to say that financial accounting cannot be carried out, but that pre-tax deductions cannot be made.

If the actual expenses of the enterprise do not obtain invoices, these expenses need to be adjusted and increased when the enterprise conducts the annual remittance and liquidation of the enterprise income tax.

The expenditure of the general project of the enterprise must not be deducted before tax without invoices. For example, if the enterprise purchases 880,000 raw materials, and the enterprise does not obtain invoices, these raw materials naturally cannot be deducted as costs before tax.

However, if the company's purchasing staff buys 10 watermelons on the side of the road and delivers them to the office, it costs a total of 200. For such similar expenses, it is impossible for the company's procurement staff to obtain invoices.

Let's say, can these sporadic payments without invoices be deducted before corporate tax? Huhu can tell you unequivocally that these odd expenses can be deducted before taxes even without invoices.

Of course, there is also a limit to the sporadic payments of enterprises that want to be deducted before tax.

First of all, the amount cannot exceed 500. If the business has sporadic expenses, paid to individuals, as long as it does not exceed 500, the tax can be deducted even if there is no invoice.

Again, the receipt needs to be fully informative. In order to deduct the sporadic expenses of the enterprise before tax, it is necessary to have the name of the enterprise, the specific items and the amount paid. Also, have the individual's name, identification information, and contact information**.

Legal analysis: If there is no money in the other party's account when the transfer check expires, the negotiation can be carried out, and if the negotiation fails, it can be resolved through legal means. The law stipulates that the amount of the cheque issued by the drawer of the cheque shall not exceed the amount of the cheque actually deposited with the payer, that is, no bad cheque shall be issued, and criminal responsibility shall be investigated according to law for those who issue dishonoured cheques to obtain property by fraud.

If the act of issuing a bad check to obtain property by fraud is minor and does not constitute a crime, the Negotiable Instruments Law stipulates that administrative punishment shall be imposed in accordance with the relevant provisions of the state. The People's Bank of China recently issued the Circular of the People's Bank of China on Issues Concerning the Implementation of Administrative Penalties for the Issuance of Dishonored Cheques (hereinafter referred to as the "Circular"), stipulating that the PBOC and its branches shall impose administrative penalties on violations of the issuance of dishonored cheques. The Circular clarifies the following provisions:

Impose administrative penalties for bad check violations.

Legal basis: "Measures for the Implementation of the Administration of Bills" Article 31 Where a bad check is issued or a check that does not match the signature and seal reserved by the bank, and the purpose is not to obtain property by fraud, the People's Bank of China shall impose a fine of 5% of the face value but not less than 1,000 yuan.

Summary. If the business does not have an invoice, but has real expenses, it can be recorded in the following ways:1

If the expenses belong to the necessary expenses of the enterprise, such as labor costs, material costs, rent, water and electricity costs, etc., they can be recorded in "management expenses", "sales expenses", "manufacturing expenses" and other accounts according to the actual situation. 2.

If the expenses are related to the rental of the house, such as rent, strata fees, etc., they can be credited to the "Rental Expenses" account. In short, when accounting treatment, enterprises should conduct reasonable financial accounting according to the actual situation and relevant regulations, and ensure compliance with tax laws.

If the business does not have an invoice, but has real expenses, it can be recorded in the following ways:1If the expenditure is a necessary expense for the business, for example:

Labor costs, material costs, rent, water and electricity costs, etc., can be recorded in "management costs", "sales expenses", "manufacturing costs" and other accounts according to the actual situation. 2.If the expense is employee-related, for example:

Fang Atan's rent, filial piety, property fees, etc., can be recorded in the "lease expenses" account. In short, when accounting treatment, enterprises should conduct reasonable financial accounting according to the actual situation and relevant regulations, and ensure compliance with tax laws.

There are several or five main situations that do not need to issue invoices: 1. Sporadic expenses of less than 500 yuan paid to individuals, which do not need invoices, we need to obtain a receipt, but you must indicate the name of the receiving unit, the name of the individual, the ID number, the expenditure item, the amount of collection and other relevant information, so that it can be used as the original voucher for pre-tax deduction. Second, welfare, pensions, relief funds**, these expenditures do not need invoices, many enterprises will issue welfare expenses to employees during the New Year's holidays, subsidies for employees' living difficulties, etc., which do not require employees to issue invoices.

Third, is to pay the travel allowance, if the employee is on a business trip, obtained the travel expense subsidy, do not need invoices, this time to prove the reasonableness and legitimacy of the subsidy, then of course we need to develop some financial systems, and then provide reasonable travel expenses authenticity, legitimacy of the evidence. Fourth, the payment to the employee of the meal subsidy, do not need invoices, if the employee can not return to the work unit for business trips and other reasons, and really want to eat out, at this time we can issue him some meal subsidy, this does not need an invoice. Fifth, the payment of liquidated damages for non-performance of the contract, many of our enterprises will encounter a variety of reasons, resulting in the need to pay liquidated damages to the other party for the non-performance of the contract, which does not belong to the taxable behavior of VAT reform, and does not need to obtain invoices.

Summary. Hello, income is not recorded according to the invoice and no ticket, but according to each transaction. The income without tickets is recorded directly according to the amount of the payment divided by the main business income, and then multiplied by the tax payable - VAT payable - output tax.

You're good at it early Income is not recorded on a case-by-case basis, but on a case-by-case basis. The income without tickets is recorded directly according to the amount of the payment divided by the main business income, and then recorded in the tax payable - VAT payable - output tax in Luju Prefecture. Answer: No.

Before the income without invoices is recorded, it should be confirmed whether the other party will ask for invoices in the future, and if you confirm that you need invoices, you can keep them until after the invoices are issued to avoid adjustments. Of course, there is indeed a non-invoicing income that has been recorded and later needs to be invoiced to guess the failure, but the date can be used to first reverse the accounting voucher when it is recorded, and then invoice and redo the income, and the cost does not need to be processed. However, appropriate adjustments should be made within the tax control system to offset the non-invoicing income and increase the invoicing income.

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There are many kinds of checks, such as cash checks, bank checks, certified checks, etc., among which cash checks are a kind of checks used to withdraw cash, so how to deal with the accounting of cash checks?

Accounting entries when a cash check is issued.

1. The unit withdraws the reserve fund for daily expenses

Borrow: cash on hand.

Credit: Bank deposits.

2. Accounting entries for the payment of goods by the unit by issuing cash checks to other units:

Debit: Accounts payable.

Credit: Bank deposits.

What is Accounts Payable?

Accounts receivable usually refers to the debt incurred due to the purchase of materials, goods or the receipt of services**, which is a liability arising from the inconsistency between the purchase and sale of goods and the payment of goods between the buyer and the seller.

The "accounts receivable" account is used to account for the payment payable by the enterprise for business activities such as the purchase of materials, commodities and the acceptance of labor services**, and the detailed accounts should be set up according to different creditors for detailed accounting.

The "accounts receivable" account is an asset class account, and the credit represents the amount payable but not yet paid by the enterprise for the purchase of materials, materials and services**; The debit side represents the accounts payable that are repaid and the accounts payable that are offset by commercial bills. The closing credit balance reflects the accounts payable that the enterprise has not yet paid, and its closing balance can also be on the debit side, as opposed to the prepaid amount.

What is a bank deposit?

Bank deposits are the money stored in the bank and are a part of monetary funds.

Bank deposits are accounts of the nature of assets, with the debit side indicating an increase, the credit side indicating a decrease, and the closing balance being on the debit side.

Bank deposit accounts are divided into basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts.

The cheque withdrawn by the depositor to the bank or paid to the payee in cash is a cash cheque, and the purchase of the cash cheque can be credited to the financial expenses, management expenses and other accounts, what should be done about the relevant accounting treatment?

An accounting entry for the purchase of a cash check.

1. The bank purchases cash checks and deducts the money directly from the account

Borrow: Finance Charge – Purchase a cash check.

Credit: Bank deposits.

Borrow: Administrative Expenses - Office Expenses.

Finance Charges – Handling Fees.

Credit: Bank deposits.

What are the finance charges?

Financial expenses refer to the expenses incurred by enterprises in raising funds required for production and operation, including net interest expenses (the difference between interest expenses and interest income), net exchange losses (the difference between exchange losses and foreign exchange gains), handling fees of financial institutions, and other expenses incurred in raising funds for production and operation.

What are the management fees?

Management expenses refer to the various expenses incurred by the enterprise in organizing and managing the production and operation of the enterprise for Liang Qiao, including the start-up expenses incurred during the preparation of the enterprise, the company expenses, trade union funds, board of directors fees, litigation fees, business entertainment expenses, etc., incurred by the board of directors and the administrative department in the operation and management of the enterprise or should be borne by the enterprise.

What are the classifications of checks?

1. Cash checks.

Meaning: The check has the word cash printed on it.

Purpose: It can only be used to withdraw cash, not to transfer money.

2. Transfer checks.

Meaning: The word transfer is printed on the check.

Use the slag cavity: It can only be used for transfers, not cash.

3. Ordinary checks.

What it means: The check does not have the words cash or transfer printed on it.

Purpose: It can be used to withdraw cash or transfer money.

Categories: Business Banking >> Finance & Tax.

Problem description: Our company has incurred several large amounts of cash expenditure without bills in the past year, and I want to enter the accounts reasonably before the end of the year to avoid tax audit and collection and payment of individual income tax, how should professionals reasonably enter the accounts?

Analysis: Accounting is based on evidence, and this basis is the original voucher, so I suggest that you take some invoices to offset this number. At the end of the year, there should be some employees going home. Ask for some tickets, plane tickets. into travel expenses.

Take some meal tickets, other items to defend the tickets, what business recruitment fees, what employee welfare expenses.

You can also make some self-made original vouchers for some of them, and calculate them as employee hardship subsidies and employee condolence payments.

And so on, if the cost is too much, put it in a month, and it doesn't look like it's normal, so you can do it in a few months, do some in December, save some for the following months, find a transit subject, and put it in first. For example, borrowing money can be placed in other receivables first.

Finally, I personally believe that this situation should be reported to the leadership.