济南代理记账公司分享财会人员月末需处理哪些业务？

济南代理记账公司分享财会人员月末需处理哪些业务？
Jinan bookkeeping agency company share at the end of accounting personnel need to deal with what business?
一般企业日常业务内容比较固定，所以月末凭证编制内容变化不大，会计只要按照固定模式逐一编制凭证即可。企业通常业务凭证类别有以下几类：
Average company daily business content is fixed, so late voucher content changed little, accounting for as long as according to the fixed pattern establishment credentials. Usually business credentials category has the following categories:
(一)完税凭证
(a) tax payment receipts
每月月初企业成功申报后，可去银行打印完税凭证，不能在银行打印完税凭证的应去税务机关打印。取得凭证后及时入账，冲减上月计提税金或直接记入当月费用(如印花税等不需要预先计提的税金，在取得时直接记入费用)。
Each month after declaration enterprise success, can go to a bank print tax payment receipt, can't print tax payment receipt should be in the bank to the tax authority to print. Voucher obtained after timely billing write-downs last month plan taxes or directly recorded in the monthly cost (such as stamp duty and other do not need to plan the tax in advance, when made directly recorded in the cost).
(二)业务发票处理
(2) business invoice processing
将当月填开和取得发票分类入账，按照发票的性质分别通过存货、现金、银行存款、往来账户、应交税费以及费用科目进行核算。将全部专用发票入账后，查看进项税额和销项税额明细账的金额合计，是否与当月防伪税控开票系统统计的金额以及网上认证返回的认证金额是否一致，然后计算当月缴纳税金金额。
Will fill in that month and invoice books classification, according to the nature of the invoice by inventory, cash, bank deposits, current account, payable taxes and fees subject to accounting. After all the special invoice is booked, check the input tax of output and the aggregate amount of subsidiary ledger, whether with anti-counterfeiting tax-controlled system statistics of make out an invoice amount that amount and the return of the online certification certification are consistent, and then calculate the month pay tax amount.
(三)费用类发票处理
(3) expenses invoice processing
做好内部单据报销制度，规定报销时间，及时收集公司员工手中的费用单据，将其归类入账。认真查看费用单据是否合法，未取得合法凭据的费用是无法得到税务机关的认可的。平时还应做好费用入账金额控制，对类似招待费、广告费等存在抵扣限额规定的费用科目，应及时核对发生金额，对超过抵扣标准的费用应减少其入账金额。
Internal documents for reimbursement system, reimbursement specified time and collect company staff in the hands of bills, its classification. Carefully check bills is legal, has not obtained the cost of the legitimate credentials cannot be recognised by tax authorities. Should also control the cost booked amount at ordinary times, in such as entertainment, advertising deduction quota required courses, fees should be timely check the amount, of more than deduction standard should reduce the cost of the booked amount.
(四)成本计算及入账处理
(4) the cost calculation and booked
对生产性企业，应做好内部单据传递规定，将公司发生的所有与生产有关的内部单据及时有效的传递到财务手中，进行成本核算，确保成本计算的准确。及时编制制造费用归集、分配凭证;生产成本归集、分配凭证;产品入库凭证以及销售成本结转凭证。
For productive enterprises, shall, in accordance with the provisions of internal documents transfer, the company internal documents related to the production of timely and effective into the hands of the financial, cost accounting, to ensure the accuracy of cost calculation. Timely preparation of manufacturing cost of the collection, distribution, vouchers; Production cost of the collection, distribution, vouchers; The storing credentials as well as the cost of sales account credentials.
(五)做好费用计提及摊销
(5) completes the cost provision and amortization
做好每月固定发生的计提业务，如固定资产计提折旧、无形资产摊销、水电费计提、工资计提以及以工资为基数计提的福利费、教育经费、工会经费等，做到不漏提也不多提;对存在需要摊销的费用如开办费、材料成本差异等每月摊销的费用，及时做好摊销分配凭证。
Prepare monthly fixed in the provision of business, such as fixed assets depreciation, amortization of intangible assets, provision, wage provisions and the utilities to plan the base salary welfare, education funds, union funds and so on, do not leak to ask not to mention; The existing need to amortize the cost of such as organization expenses, such as material cost difference amortize the cost of a month, in a timely manner to amortization allocation certificate.
(六)归集损益类科目，结转本年利润
(6) of the collection and losses of the class course, carry forward this year's profits
将所有单据入账后应认真归集当月损益类科目发生金额，将其分类转入“本年利润”科目，查看当月利润实现情况。
Will should earnestly summarize month after all documents evidencing subjects such as profit and loss amount, the classification into "profits" of the current year course, checking their profit during the month.
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