1 photocopy the original voucher (this is the most convenient, but the cost is relatively high)
Mark the abstract with the original voucher, and add one more sentence: "Please refer to this voucher in X month of X year for the original voucher, and remember the word X".
Sometimes when a company buys some materials without an invoice, we put them on the internal account, but the external account does not reflect it, and neither does the external account of the warehouse. After the workshop receives them, the cost should only be calculated and reflected in the internal account, and the external account is not included in this part of the cost. Is this correct? This is not to reduce costs, we should pay more taxes. Please give us your opinions on how to make the costs of the two approaches.
Without an invoice, it can't be included in the cost. Therefore, it will inflate profits and pay more income tax to solve the problem. One way is to sell without invoices, and the other way is to obtain corresponding invoices or use other invoices for accounting.
Most products without invoices are accessories, and customers generally want invoices, so it is not good for our company not to sell invoices. I think your second method is more suitable for us.
I also want to ask, if the product is not invoiced when it is sold, the cost in the external account cannot be carried forward, and the product will remain in the account all the time, so the accounts are inconsistent. I'm afraid the tax bureau will find out what to do. Thank you! ! ! ! ! ! ! ! !
You can make an estimate of that batch of materials first, and then buy an invoice. Ordinary invoices will do.
Is it a production enterprise or a commercial enterprise?
Manufacturer: Next time the same product is produced, write down the products that have not been invoiced in the inventory quantity, increase the unit cost and reduce the quantity. If it has a great impact on the product cost, you can purchase raw materials without invoicing. But it is easy to cause confusion to the warehouse accounts of enterprises. Therefore, products that are not invoiced are also taxed, and the above problems will not occur.
I said that when we buy materials or expenses, there are often many invoices, so the cash in my account goes up, too much. I'm a little overwhelmed. 400 thousand in cash, a little too much. Please transfer cash for me. Thank you.
My company is doing interior decoration design, and there are also such problems! There are often a lot of expenses for purchasing materials or expenses without invoices. Several years have passed, and the book cash balance has now reached more than 654.38+00,000!
External account+unrecorded income-unrecorded expenses = internal account
There are two ways to record internal accounts: first, a running account, in which all income and expenses are recorded clearly in sequence, and the balance can be released at any time;
Second, according to the formal bookkeeping method, from vouchers to account books and even statements, but only the original vouchers can have all kinds of actual white bars, which are truly reflected in the internal accounts, but this will conflict with the use of the original vouchers of external accounts at the end of the month. Therefore, when the external account needs legal original bills at the end of the month, it is necessary to indicate which vouchers are used for the external account in the accounting voucher summary column of the internal account for reference.
I have two accounts here, an internal account and an external account. If the internal account helps the external account to pay for the goods, what is the best way? Internal accounts have their own bank accounts, and so do external accounts.
You can borrow money, deposit the money in cash in the bank where you open the account, and then remit the money to pay.
But how to write the entry?
From other accounts receivable or other accounts payable. You'd better hang your name.
External accounts, bank deposits and other payables XX
Internal accounts Borrow bank deposits (external accounts) and lend bank deposits (internal accounts).
When the above internal accounts are not external.
I have done internal accounts for a long time. What is the difference between it and an external account?
I only remember the monthly expenses, accounts receivable, accounts payable, and warehousing.
There are no fixed assets, no depreciation, and I don't know how accounting works.
I have never heard that the accountant has audited the fixed assets, and the accountant has never let me see the external accounts.
I've only seen the tax bill, and I know how to declare it, but I'm a small-scale taxpayer.
I can't know more.
Excuse me, did you start as a cashier and do internal accounting exercises?
Because the internal account is managed internally, all documents must be made.
Foreign accounts are to be handed over to the tax bureau, and accounts are "made". You can select a document and make a document.
Many people who do two sets of accounts can't manage external accounts when doing internal accounts, and they can't manage internal accounts when doing external accounts.
I can tell you a very simple way to realize internal and external accounts: first, make external accounts and make two external account vouchers, one of which is an attachment to the internal account, so that it is easy to find the original voucher when checking the internal account.
Foreign accounts are generally reported to the tax bureau. As long as you get the invoice, you must be in the account.
Internal accounts are usually the boss's private accounts (such as various bank cards), and there should also be bank books and cash books. Record the income and expenditure of each bank. It should also indicate the source of payment. At the end of the month, if necessary, send a capital statement to the boss to show the company's cash situation and let the boss control it reasonably. Accounts are generally made by cashiers, and accountants can only make external accounts and can supervise them.
I am a novice. I work as an internal accountant in a clothing and cosmetics company. I don't need to do the tax part of the accounting process. Besides, I have to explain other things. What should I do when calculating the company's cost and profit? Which subject should the value-added tax delivered by the bank be put into in accounting treatment?
There is no difference between internal accounts and external accounts, and they are handled according to accounting expertise.
The difference is tax avoidance. The internal account is calculated according to the price including tax, and the external account is calculated according to the price excluding tax.
Taxes payable for internal account accounting are included in the main business taxes and surcharges.
Taxes such as value-added tax paid by the bank in the internal account can be accounted for under the management expense account. You don't have to prepare, just pay how much each month. Other internal accounts are handled in the same way as external accounts.
Our company sells cars. The client bought a ticket with a face value of 80,000 yuan, and actually charged him 80,000 yuan, but we took out 2,000 yuan from it and gave it to the broker. How should we deal with this difference? What about the entries? Thank you in advance for your advice.
I suggest that this 2000 yuan stay in the internal account, and don't react in the external account to avoid trouble.
Cash discount needs to be stipulated in the sales contract. Suggestion: When you pay 2000 yuan, you should make up a debit note and hang it in your personal contact, and then you can only reimburse your account with other invoices. There is no good way to do this.
FYI
All kinds of manufacturing expenses in all production workshops are accounted for by the subject of "manufacturing expenses". Right? The company has only one workshop and only produces one product (batch), so there is no need to set up manufacturing costs.
The manufacturing costs of M products and N products in a company's basic production workshop this month are 360,000 yuan, 270,000 yuan and 630,000 yuan respectively. Borrow: manufacturing cost -M product 360000.
Manufacturing cost -n product 270000
Loan: 630,000 yuan of raw materials.
The basic accountant transferred the manufacturing expenses of 8030 yuan this month to the production cost account: 8030 yuan.
Credit: manufacturing cost 8030
The company didn't sell or produce any products that month, but there were wages and manufacturing expenses. How to make an account? Because you don't produce any products, the wages and manufacturing expenses incurred can't be carried forward.
For manufacturing costs and wages, put them on the account first.
Borrowing manufacturing expenses
Accumulated depreciation of loans or bank deposits
Payable to employees-wages
When the product is produced, it will be transferred to the product cost.
Our company has not produced any products this month. How to deal with the manufacturing cost? thank you Maintain the balance of manufacturing expenses, spread the products next month and report them to inventory.
Do all the production expenses such as electricity and water charges of products use manufacturing expenses? Will that involve production costs-manufacturing costs? Production cost accounts for direct expenditures related to product production, such as direct materials and direct labor;
Manufacturing expenses account for indirect expenses incurred for organizing and managing production, such as the salary of workshop manager and depreciation expenses of production equipment.
Manufacturing cost is an account used to calculate the cost after dividing the production cost. At the end of the period, the balance of the manufacturing cost account is generally transferred to the production cost account.
There is no production this month, so how to share the manufacturing expenses is included in the current profit and loss.
Borrow: management fee
Credit: Manufacturing expenses
How to deal with the manufacturing cost of non-production? Fill in the inventory
Can manufacturing expenses only be used for production? Can it be used in trading companies? Certainly not! Not applicable! The costs of trading companies are mainly collected through main business costs, non-operating expenses, business taxes and surcharges, sales expenses, management expenses, financial expenses and income tax expenses, and "manufacturing expenses" are not involved!