Accounting practical skills of veteran accountants

A collection of practical accounting skills from veteran accountants

The accounting industry requires rich practical work experience in order to do better and better, which confirms this sentence? The more experienced accountants are The truth is that Lao Yue is more popular. Next, I will share with you the work experience of an old accountant who has worked in a private company for many years. I hope it will be helpful to the accounting novices!

Talk about the special controller

The special controller of the tax bureau has a sense of mystery, that is, you will never You don’t know what he is doing, but you have to know that you should go and see him regularly during holidays. Generally speaking, special supervisors are more easy-going and easy to talk to. If the other party has a bad attitude sometimes, it may be that something unpleasant happened to you, so you have to be open-minded. Even if there is a dispute over business matters, even if the supervisor is wrong, you still have to give him full face and avoid any conflicts in the future. Of course, if you have better and higher backers, you can also bash him in person.

The professional ability of the professional administrator is not very high. Although he often works in companies, he is more just going through the motions, with a mouth full of marks, and just wants to shop during the holidays. These ideas came from the boss's mind (I respect the TAX personnel very much). The boss's thinking is more practical: the special administrator has spent time and energy coming to the company to provide business guidance, so it's not okay if he doesn't treat him well. Of course, the special supervisor does not come to visit you for no reason. If your company is under special supervision, I think he has something on his hands. People who know how to do things know how to do things. If the special management brought is not "bad news", then it is "bad news", but this is for the boss. As a member of the finance department (except for the boss), he will generally not come to you unless it is a very big "bad news".

It is a normal event to conduct a small inspection every three years and a major inspection every five years. If the State Administration of Taxation suddenly conducts an industry inspection, it is an emergency. It would be really unfortunate if we encounter an unexpected incident and encounter a "rat" like you. But don’t worry too much, the tax bureau’s screening targets will also be discussed. I'm not a TAX person, so I don't know how to discuss this kind of thing. In short, there are procedures. What to check for a small check and what to check for a big check depends on the situation. Some people checked stamps and found tens of thousands. It doesn't matter the size of the tax type, only the size of the tax amount. If you do some calculations, you can know why.

Punishing an enterprise means punishing the boss. After the boss is punished, whether the financial department will be "reorganized" is another matter. In fact, the special administrator is not so scary, but the inspection bureau is more scary. This sentence applies to most private companies.

Let’s talk about the internal accounts of private companies

First of all, let me state that there are many things to talk about external accounts, but here we will talk about the internal accounts that are easy to do. After all, writing an article also takes time. Thank you for your attention.

To say that internal accounts are easy to do means that internal accounts do not need to be reported to the tax bureau and are not subject to the rules and regulations of accounting laws. They can be recorded accurately and recorded in a timely manner. However, doing internal accounts is more expensive than doing external accounts. Much time. The internal account requires more detailed summaries, notes, notes, etc. From the internal account, all the items of this document should be visible on the accounting voucher. The thickness and detail of internal accounts, such as expenses, some companies stipulate that it can be pointed to the department, while some have to point to the person. In short, as for the internal accounting requirements, just follow the boss.

There are no more than two types of internal accounts:

1. External account Internal account = internal account (full);

2. Pure internal account. Methods for making internal accounts: Some people open their own accounts and do accounting according to accounting debits; others just make running accounts instead.

Everyone has their own method. If you can show it to the boss and be recognized by the boss, that is the goal.

Regardless of internal accounts or external accounts, internal processes and internal controls should be the same.

In terms of documents, the internal and external accounts should be the same or similar. The difference may be in the attached documents, but there are exceptions. At the same time, how to deal with documents that include invoices, and how to deal with documents that only have receipts? How to deal with off-book income? How to deal with expenses? How to deal with materials? Wait, these require a lot of thought.

In addition, on the surface of the document, there must still be things that should be there. Here, I would like to remind you across the topic, especially in the external accounts, the internal control should be reflected in the documents, and do not be lazy. When faced with doubts from external audits and taxation, there are some things that don’t mean: My company’s management is just so bad, and we can simply deal with it.

As for other matters such as accounting, settlement, printing, reporting, document flow, transfer, etc., this is decided by the enterprise itself. If others don't know, you have to do nothing yourself. If a company doesn't put some effort into protecting its internal accounts and someone catches some clues, the situation will be really not optimistic.

Talk about the authenticity and falsity of external accounts

The most difficult account to make is the fake account, and it is to make a true and present account.

If you are familiar with the accounting standards (systems) of tax laws and record the correct accounting methods according to the real business, then the account that comes out will be the real account. Do you think it is very difficult to do this? I think it is It's not difficult. It is not difficult to make a true account, but the difficult thing is, do you dare to use this plate? Pearls are not so real? Face the tax bureau and relevant government departments with the true account. There are certain risks in the (external account) finance of private companies, which I briefly mentioned before. The financial risks of private companies depend on the boss and the management's attitude towards finance. If they don't value finances, then handling it according to their business habits is equivalent to digging a big hole for you to jump out of; if they value finances, your affairs will be easier to handle. At least they will not implement the system you implement. Strongly opposed.

Most of the fraud will lead to tax risks

The companies I have seen, including foreign companies, state-owned enterprises, private companies, and individual industrial and commercial households, all have more or less problems.

Why do 99% of private companies do fake business? This is closely related to the boss’s tax awareness. Most bosses have a subconscious mind: I earned it myself, why do you want to rob it? Some are not afraid of death, and have never issued an invoice in the few years they have been in business, or they only issue a few invoices; of course, there are also some comparisons If he is reasonable, he will discuss it with the boss of the finance department: XXX, I think the tax this month will be too much, is there any way to pay less, and so on. How to communicate reasonably with your boss at this time depends on your ability. It will be good for you to let your boss bleed appropriately. To make a fake, it must be done with high technical content, so that the fake can be confused with the real thing. Compared with state-owned enterprises and private companies, foreign companies do the best in this regard.

To the outside world, it’s the account. Whether it is true or false, others will judge for themselves. If you can tell it's fake at first glance, I suggest you do a little processing on your own and don't treat others as idiots. The last thing I want to talk about is more serious. Someone must be responsible for the accounts.

True is also false, sometimes false is also true, false and true, how to do it is the accumulation of your financial experience. ;