How bad can accounting be?

Fixed assets are not depreciated, and employees do not withhold income tax. The accounts are a mess.

The former accountant in our hospital resigned in a fit of pique because he quarreled with his boss.

Then ask the current accountant for help.

First, clean up old accounts.

Because the former accountant refused to hand over, leaving only one sentence: "All the information is in the computer", the current accountant spent nearly half a year sorting out the old accounts, just to align the figures on the financial statements at the beginning of the year.

Because the former accountant used to be a bank accountant, he didn't know much about enterprise financial accounting estimation. There are normal loans, but there is no depreciation of fixed assets and tax withholding.

(In the past, the monitoring of the tax system was not so strict, and it was not monitored for four or five years without paying taxes. )

Second, pay taxes.

After the current accountant comes, he will accrue depreciation and withhold taxes according to normal fixed assets. Because of this withholding tax problem, many doctors and nurses who have never paid taxes have begun to have opinions. After all, I haven't deducted it for so many years.

Later, the Jinsan tax system went online, and every accountant knew the strength of the Jinsan tax system.

We immediately noticed the financial abnormality in our hospital, and four or five tax inspectors rushed in. After an audit, we calculated that the tax owed was nearly 6.5438+0 million, of which the tax was nearly 500,000.

A nonprofit hospital loses money every year. The boss has to pay hundreds of thousands of dollars a year to come in and pay corporate income tax. This accountant is too powerful.

Later, the boss found an acquaintance and went to the tax office to learn that the assets of our hospital can be depreciated by nearly two million every year, but the previous accountant did not withdraw a penny.

Later, the boss went to the tax inspection unit to report tea every day. After grinding for half a month, our hospital was allowed to make up for the depreciation of fixed assets for several years. After calculation, I paid tens of thousands of corporate income tax, but I have to make up the arrears of personal income tax.

In this way, 500,000 to 600,000 yuan was gone at once.

Three, deduct the overdue personal income tax.

Those who have left their jobs have no choice but to be borne by the hospital, but those who are still in their posts will all be deducted.

According to the current accountant, some people who work long hours have their wages deducted from the personal income tax they paid before. During that time, the accounting office was very busy, and people went to the accounting office to strike tables every day.

But no matter how you shoot or make a scene, it is the unshirkable responsibility of every citizen to pay personal income tax.

Fourth, in the next few years, tax inspectors will come to audit the accounts, and they will be fined symbolically. It didn't return to normal until nearly two years ago, and I didn't come to check the accounts.

At present, the entry threshold of accounting is almost zero. Some bosses still don't pay attention to finance, just find an acquaintance to do accounts, or their wages are so low that they can only recruit people who don't understand.

If it's okay, it's okay. If something goes wrong, it will be a big problem.

I was still auditing that year, and the annual report audited a small factory. Sun company, a large state-owned group of this company, has been in a state of low profit, with an annual output value of only 10 million, but its inventory is quite large. More than 4 million in the first year, more than 5 million in the second year, and 7 million in the third year. Joined the company in the third year. Inventory has been rising so much, which is obviously abnormal for a small company. The presiding judge didn't check it well before (maybe it was too small), so I always take a good look when I get it.

The result is surprising. 7 million inventory, only 2 million at home, the rest is not in kind, and there is no detail in the account. I asked the financial supervisor (there is only one accountant in their family, and the cashier, accountant and manager are all the same person), and he said that he didn't know what was going on, because accounting was based on cash basis (that is, the current income at the time of invoicing and the current cost at the time of ticket receipt), so there was no inventory account at all, and there was no way to reconcile it.

I have no choice but to look for it in the accounts of the previous three years. It's not complicated. Ask and guess, and you'll know in less than two hours.

The direct expenses of this hero are on the cash basis, but the expenses are charged on the accrual basis. Since the second year he took over, the company's annual labor cost and depreciation expense of fixed assets1* * 654.38+0.5 million have been collected into the production cost, which should be shared with the finished products of that year and carried forward for use. He didn't, but kept it in the production cost, 3 million for two years, all in the inventory.

Ask him why? He said forget, forget! ! !

5 million found 3 million, and 2 million left. The problem lies in the first year.

In the first year, in order to achieve the goal, the company artificially created income. For example, if Company A purchases goods from Company B, it can sell 10 million yuan a year. At this time, Company C (the audited entity) came out to discuss with the two companies-you don't want to trade directly. First, Company A sells the goods to Company C and then to Company B, which has no influence on Company B. Company C has never touched the goods from beginning to end, and all of them are delivered directly by Company B, but Company C can increase the price by 650.

Supposedly, this is not a big deal, but in those days, C bought 6,543,800,000 yuan of goods from A and paid for them, but only sold them to B company for 8,000,000 yuan, and 2,000,000 yuan became C's inventory on the account. Everyone with a discerning eye knows that this 2 million inventory is actually C's creditor's right to A. Just ask A for it.

However, the accounting hero keeps inventory on a cash basis. He doesn't know how much inventory he should have, nor what the inventory details are. According to himself, he also wants to know where the 2 million went. He always thought it was a potential loss for the company, so he hung up the phone and didn't ask Company A for the bill. It's been two years.

Seeing this, many people must think that the goods are playing dumb and deliberately making false accounts to make profits. Maybe, but I still believe that there are people with such a poor level in this world, because if he can act like that, he might as well make the accounts look like a little bit with some thoughts. It's too difficult to be so straightforward.

Company recruitment clerk, need to be able to Excel, college degree or above. A girl, college degree, accounting major, fresh graduate, engaged in financial work for 3 months, came to try her job today. Today, I gave her an account book, gave her the customer's paper information, and asked her to input the customer's information (ID number, phone number, name, address, payment amount, etc.). ). Just enter it and adjust the format. I found that she typed with her fingers, recorded the information for a few minutes, and then adjusted the format (horizontal center, word wrap, table border). If she makes a mistake, she can't even find the undo button.

I recorded a video of her operation for the HR supervisor, who said she wouldn't come tomorrow [covering her face].

Now college students, with this computer level, are also accounting majors. How did they graduate? How did she find her last financial job?

Bank deposits can be negative.

I met a wonderful accountant, who is a borrower of bank deposits, regardless of loans or bank expenditures. At this level, I also boast that I have done accounts for more than 30 years, and some people have asked him to do accounts for me. The world is full of miracles.

The entry threshold for accounting is very low, and now even the qualification certificate is not needed. Especially after networking and systematization, the use of ERP and the rise of sharing centers in large companies make the basic skills of accounting less important. People without accounting knowledge can also play many roles in this assembly line. So it's hard to say whether the accounting level is low or not. Besides, whether the level is low or not is not decided by others, but by the leaders.

The boss asked: How old am I 15 years ago and 15 years later?

A: 30 years old.

Since the audit brought interns, accounting is not good.

1. negative money fund

2. Fixed assets, long-term deferred expenses and inventory are negative.

3. The bank deducts the interest expense of other payables-the bank debit.

4. The value-added tax is included in the additional tax fee.

5. Both fines and late fees are included in the additional tax.

6. A current account in which the bank directly receives and pays income and costs.

…………

Sometimes I really doubt that their major course is soy sauce.

Haha, as long as it is an individual in our unit, whoever has relatives in which station and department, this person can be an accountant even if he is shit, and he can also fan the flames in the unit. ...

I met one. I added the value-added tax to the business tax and additional expenses, and worked for two years. ...