Novice Accountant About the company s external account questions Urgent !!!!!

You must first understand the collection method, your company's tax payment method is verification and collection, indicating that your company's accounting treatment in a certain aspect does not meet the requirements of audit collection.

Selling things without filling in invoices is a thing that exists in many places, just to avoid taxes! When it comes out, it is opened in a specific way, and it is generally not opened. I'm here too, as long as you don't register the external account, he can't find out if there is this business, and there is no evidence to be afraid of.

Can't find it! You've just done it, and you'll know it after a long time, as long as the account is beautiful. The water is deep in the tent!

There's still a lot to learn.

Xie Lai, Shu Pu Luo, Ling Ling, Xing Yuan, Lu Yuanbu, you Mucuna Frost, Fire Jing Yi, Biao Heir.

In the case of manual accounting, the preparation of account books is as mentioned on the second floor, and the other important thing is the setting of accounting accounts, depending on the nature of your business, the following accounts can be opened: cash, bank deposits, notes receivable, accounts receivable, prepaid accounts, other accounts receivable, expenses to be amortized, finished products, products processed in transit, accounts payable, accounts receivable, other accounts payable, other payables, withholding expenses, short-term loans, long-term loans, taxes payable, paid-in capital, profit distribution, undistributed profits, income tax, Main business income, main business costs, other business income, other business costs, non-operating income, non-operating expenses, manufacturing expenses, production costs, management expenses, financial expenses, etc. The start-up fee on the first floor is not very reasonable, and the treatment of the start-up period depends on the type and amount of the cost, such as the small amount can be transferred to the management fee - start-up fee at one time, but if the amount of start-up fee is larger, such as the cost of industrial and commercial registration should be recorded in the amortized expenses or long-term amortized expenses amortized periodically.

Personal opinion.

Surviving Company.

1. How should I account for an existing rental income.

If there is no other business, it can be included in the "main business income" account, and if there is main business income, it can be included in the "other business income" account.

1) Recognize revenue.

Debit: Bank Deposits, Cash on Hand, Accounts Receivable.

Credit: Other business income.

2) Carry-forward costs.

Borrow: Other operating costs.

Credit: Accumulated depreciation.

3) Accrual of business tax and surcharge.

Borrow: Business tax and surcharge.

Credit: Tax Payable - Business Tax Payable.

Credit: Taxes Payable - Urban Construction Tax Payable.

Credit: Taxes Payable - Education Fee Surcharge Payable.

3) Accrual of real estate tax and stamp duty.

Borrow: Administrative Expenses - Property Tax.

Credit: Tax Payable - Property Tax Payable.

Borrow: Administrative Expenses - Stamp Duty.

Credit: Tax Payable - Stamp Duty Payable.

Carry forward the "Profit this year" account at the end of the month.

Borrow: Other business income.

Credit: Profit for the year.

Borrow: Profit for the current year.

Credit: Other business costs.

Credit: Business tax and surcharge.

Credit: Administrative expenses.

During the reporting period of the next month, the accounting entries for the tax paid shall be made.

Debit: Tax Payable - Sales Tax Payable.

Borrow: Tax payable - Urban construction tax payable.

Borrow: Taxes payable - Education fees payable surcharge.

Borrow: Tax Payable - Property Tax Payable.

Debit: Tax Payable - Stamp Duty Payable.

Credit: Bank deposits.

2. In addition, there is a deposit for this rental income, and it is said that the unit and other payables units should be accounted for.

Borrow: Bank Deposits, Cash on Hand.

Credit: Other payables - deposits.

3. How to make an account of an electricity bill that has been paid by the surviving company before the user pays the electricity bill to the account of the joint-stock company.

Debit: Other receivables - joint-stock companies.

Credit: Other Receivables - Users.

You're talking about borrowing accounts to collect money. The payee (joint-stock company) issues a receipt to your company, and your company makes the following entries based on this receipt and the documents issued to the payer (not your company) at the time of payment:

1.Collect rent.

Debit: Other receivables - joint-stock companies.

Credit: Other business income (or other accounts, check the accounts.) If income is prepaid, there may be other receivables, other payables, etc., in the account, and as for the deposit, it may be recorded in other payables, but it is recommended that the rent actually received should not be recorded in the accounts payable, preferably in the income account, if the rent is used for other purposes.

Hey! ）2.The payment of the electricity bill, according to the meaning of the information you provide, is related to the user - the electricity bill received must not be refunded by the electricity department, right? Therefore, this is also counted as rental income, and the entries are the same as above.

1. First do a thorough inventory of all the company's assets, re-enter the accounts without accounting, and the external receivables should also be liquidated, and the accounts payable should be listed.

2. Because the internal account is managed internally, all documents must be done. The external account is payable to the tax bureau, and the account is "made", and the documents and documents can be selected. Many people who do two sets of accounts are doing internal accounts and not taking care of external accounts, and doing external accounts cannot take care of internal accounts.

I can tell you a very simple way to implement the internal and external accounts: first do the external account, and make two copies of the external account vouchers, one of which is the internal account attachment, so that it is easy to find the original voucher when checking the internal account.

3. The internal account is based on the actual business of the enterprise.

The formula of "income, cost, expense, profit" is deformed, and after the revenue and expenses are recognized, a profit ratio is artificially determined, and the profit figure is calculated from this, and then the cost figure is reversed. In this way, through artificial adjustment, the profits of the enterprise can be kept at a level that the enterprise needs.

4. The general internal account only does expenses and receivables and payables. Sometimes the cost is also calculated.

Expenses: Accounts can be divided according to the needs of the enterprise itself, and then classified into details according to the expenses usually incurred.

Receivables and payables can be prepared in one **. How much you receive each month, how much you pay.

The internal account is generally the same as when doing the external account, and the relevant expenses are recorded in the relevant detailed account.

Corporate Accounting Processing:

1.According to the bank statement, the expenditure on the purchase of equipment, debit: fixed assets, credit:

bank deposits, and depreciation is accrued in the second month of use; For expenses, before the official operation, borrow: start-up expenses, credit: bank deposits; After the official operation, borrow:

Administrative Expenses, Credit: Bank Deposits; And carry forward the previous start-up fee to the expense, borrow: management fee, credit:

Bank deposits. 2.If there is a cash disbursement, the bank deposits of the first entry are exchanged for cash;

3.Disbursement from a private account, according to the invoices provided, debit: start-up costs, administrative expenses, credit: other payables - private name;

4.There is sales revenue, after invoicing, borrow: bank deposits, accounts receivable, credit: main business income. At the same time, the corresponding costs are carried forward, debit: main business costs, credit: accounts payable and bank deposits.

It's not that professionals don't know very well, but I still hope that you will find a solution as soon as possible.

In your case, a new cosmetics company that sells products to beauty salons and comes with training from beauty directors to beauty salons, the accountant should set up an external search account in this way: Account Building:

1) General ledger, which is used to account for all accounts. Three-column ledger (summary table by account).

2) Bank journal, which is used to account for bank deposits. Special books.

3) Cash journal, which is used to account for cash in hand. Special books.

4) The detailed classification base includes calendar accounts, which are used to calculate the accounts payable wages, expenses to be amortized, main business income, main business costs, main business taxes and surcharges, etc., which do not need to be separately set up account books. Three-column itemized ledger.

Receivables and payablesOther accounts receivable and other payables are used to register the receivables and payables of the correspondents. Three-column itemized ledger.

5) Management expense ledger, set up secondary accounts, for accounting management expenses, register management expense details. Multi-column ledger.

The detailed account of operating expenses is set up as a secondary account for accounting for operating expenses and registering the details of operating expenses. Multi-column ledger.

A secondary account is set up in the financial expense ledger to account for financial expenses and register financial expense details. Multi-column ledger.

6) The detailed account of fixed assets is used to calculate fixed assets, register the original value of fixed assets and monthly depreciation. Fixed asset ledger.

7) It is best to pay the tax separately in a multi-column detailed account (output, input, paid tax, tax transfer, etc.) 2, the tax payable: Your company belongs to the scope of paying VAT, to pay VAT, your business can apply for a fixed amount of tax, the local tax is based on the national tax to determine, in addition to the urban construction tax 7, education fee surcharge 3, local education fee surcharge for 1, there should also be personal income tax, you can consult with your old man's supervisor.

The newly opened company should start to build accounts according to the company's operating conditions, sell products to beauty salons and attach beauty guides to beauty salons to train and train rotten people, which has both sales revenue and surplus leakage and labor services. How you proceed with your income and expenses depends on what the company specifically requires.

The person who concludes the purchase and sale contract or the user of the contract shall pay stamp duty according to the purchase and sale amount as the tax basis * rate.

Calculate two water conservancy construction** in the same month, from the second voucher is a sales transaction, water conservancy construction** = (output tax - input tax) * tax rate to calculate, the sales transaction that occurred in the current month should be calculated according to the original VAT amount, after the transaction should be calculated according to the new VAT amount. So there will be a situation where the second voucher will appear.

In February, there was 0 tax returns, and there were sales transactions, which I don't think has yet been recognized.

The above taxes are paid because of the corresponding income.

Let's start by figuring out the tax base for each tax. There are two ways to accrue property tax, according to the ad valorem and from the rent two ways, as the name suggests, ad valorem is the original book value multiplied by a certain proportion and then the tax bureau will give you a discount... From the rent is according to the rent.

Business tax is the main tax, which occurs at the same time according to the occurrence of income, and urban construction, education surcharge and local education surcharge, water conservancy construction ** are all additional taxes, these taxes are generated with the generation of business tax and value-added tax, and the specific proportion is not an example. The stamp duty should be generated by the signing of the sales contract.

As for the tax return, it should be according to the instructions of the local tax bureau, you should file zero tax returns, and pay it in a lump sum when the final settlement is made. Tax filing and book processing are two different things. The book should be recorded and the tax payable should be listed, but it may not be paid in the same month, so there will be zero declaration.

Many businesses do this for convenience.

Although I don't know what kind of unit you are, the first time you calculate the water conservancy ** should be calculated according to the invoice issued, and the second time it may be based on the purchase and sale contract.

Calculate the taxes payable based on the invoices issued in the current month and include them in the income.

Hello myp 0115, can your question be understood like this?

B invests 100,000 yuan in company P of company A, and A uses the inventory of 80,000 yuan and accounts receivable and accounts payable of the original company P as the price of 100,000 yuan (A is responsible for selling inventory and recovering accounts receivable), and B enjoys 50% of the benefits. If yes, then:

Suppose that the balance sheet of Company P at the time of B's shareholding is as follows: cash 100, bank deposits 900, accounts receivable 29000, inventory 80000; Accounts payable 10,000, paid-up capital 150,000, undistributed profit -50,000.

1. When B becomes a shareholder: borrow: bank deposit - 100,000 yuan of a bank, loan: paid-in capital - B 100,000;

2. Payment for goods: debit: accounts payable - C 3000, credit: bank deposit - 3000 for a bank;

3. When returning: borrowing: inventory goods - *7000, credit:

Accounts payable - c - 7000;At the end of the month, excluding other businesses, the balance sheet is as follows: cash 100, bank deposits 97900, accounts receivable 29000, inventory 73000; Accounts payable 0, paid-in capital 250000, undistributed profit - 50000.

Because Company P is now a partnership, Company A has no accounts to do but is only responsible for selling inventory and recovering the original receivables.

Suppose that the ** sold by manufacturer B to company A is 10,000 yuan, and then the ** sold by A to C is 10,000 yuan, and C sends money to B in the name of A, and pays 10,000 yuan, and A eats 10,000 yuan. Then C leases the equipment to the customer, assuming that the lease is 6 years and the annual lease fee is 10,000, then the C financing company can still earn 10,000 = 10,000.

a's accounting treatment is:

Debit: Inventory 10000 (simplified, excluding taxes) Credit: Accounts payable B 10000

A invoices to C to borrow: accounts receivable C 11000

Credit: Inventory 10000

Income 1000

At the same time, debit: Accounts Payable B 10000

Credit: Accounts receivable C 10000

At the same time, Company A carries forward its corresponding costs.

Generally speaking, the customer entrusts Company A to find Company B to lease an equipment to the customer himself, and Company A then transfers the right to lease the lease to C, and the actual leasing business happens to C and the customer. In the legal scope, this kind of behavior belongs to the act of entrusting financial leasing. a b c to achieve a win-win situation.

In the question you gave, A issued a special invoice to C, which can only be accounted for as income in accounting, and I personally think that this is just a handling fee, which does not generate VAT, and the price difference obtained by A from C is a compensation for A's transfer of lease rights.