When will the bank's year-end accounts close?

The year-end final account is 65438+February 3 1, which is the unified final account date of the national banks.

Before the final accounts, banks should avoid accounts receivable and accounts payable. If your remittance is unsuccessful, it is an expense in the internal accounting treatment of the bank.

Therefore, some banks stipulate to stop some businesses that may have suspense, such as roaming remittance and acceptance, a few days before the final accounts. This is caused by the low level of inter-bank settlement at present. With the improvement of the level, this phenomenon will soon be changed.

Financial year-end accounts refer to the settlement work that comprehensively summarizes the business activities and financial revenues and expenditures in the accounting year according to accounting data.

The year-end final accounts include two parts. Part of it is the normative or objective adjustment of the accounting system at the end of the year according to more detailed business information or convinced accounting estimates.

The first part is to compare, analyze and evaluate the implementation of financial budget, and then objectively evaluate and predict the factors and indicators in related financial models, so as to lay the foundation for next year's financial budget.

As far as the accounting system is concerned, it mainly includes the following aspects:

1. Further confirm the profit and loss elements such as income, cost and expenses according to the principle of materiality, and adjust the problem items.

2. Adjust the book value of asset items reasonably according to accounting policies. Such as accrual, depreciation adjustment, amortization and accrual.

3. On the basis of the first two items, calculate and count taxes, subsidies and cost overruns. According to relevant laws and regulations, including income tax settlement and payment, subsidies and tax declaration, value-added tax payment (mainly the legality of deducting input tax, compared with previous years' comprehensive tax payment, thus reducing tax risks, etc. ).

4. On the basis of the above, implement year-end closing, print vouchers and prepare reports.

5. In view of the changes in current operating conditions and objective environment, put forward suggestions on the implementation of accounting policies that need to be adjusted and submit them to the board of directors for approval.

As far as the financial budget system is concerned, it mainly focuses on the following aspects:

1, according to the records of the accounting system, statistics of the implementation results of various financial budget elements.

2. Compare the implementation results with the implementation of budget indicators, find achievements and grasp problems.

3. Make a comprehensive analysis of this year's operation, consolidate achievements and improve deficiencies.

4. Check the basic problems in budget preparation (such as incomplete elements, deviation of index assumptions, adjustment and improvement of budget content system and organizational system, etc.). ).

5. Form a comprehensive report on financial budget management.