会计一个月的工作可能会有几天特别的繁忙。因此会计应将每月的工作进行归类，区分轻重缓急，不要盲目的工作。以下济南代理记账公司为大家列举每月会计应该注意的工作重点，希望对你们有所帮助：
Accounting work a month there may be a few days special busy.So the accountant should classify the monthly work priorities, not to blindly.The following jinan bookkeeping agency company list for you monthly accounting should pay attention to focus, hope to help you:
一、做账的资料准备工作 （Do zhang data preparation work）
(一)现金、银行存款明细核对（Details of cash, bank deposit check）
货币资金是企业最容易出现问题的资产，因此企业每月都应认真核对每笔款项的进出记录。月底打出银行对账单同企业银行明细账认真核对往来，对存在出入的地方及时处理，确保银行账务明确。
Monetary fund is the enterprise most prone to problems of assets, so enterprises should be carefully checked every month every money in and out of the record.Hit bank statement at the end of bank subsidiary ledger should be carefully checked, with the enterprise to the discrepancies in place timely processing, to ensure that bank accounts are clear.
在工作实务中，多数企业的银行账务都存在出入，不能与实际业务相吻合，有时因为处理不当导致月底银行账面余额出现负数，所以每月结账前的银行核对是很必要的，发现问题及时处理。
In practice, most companies bank accounts there is discrepancy, not in conformity with the actual business, sometimes because of improper handling, leading to the end of the month the bank book balance appear negative, so a month before we settle bank check is very necessary, handle in time when problems found.
归集当月所有费用单据和费用项目，确定账面有足够现金能够支付，防止账面现金余额出现负数。
Summarize all the documents and project cost during the month, determine the book have enough cash to pay, to prevent the occurrence of negative carrying cash balances.
(二)业务往来核对（Business to check）
将本月入账进项和销项发票仔细核对，确定每张发票的结算方式，是现金结算的索要收据证明，是银行结算的应取得对应的银行结算凭据，是往来挂账的按号入座认真入账。
Input and output will be booked this month invoice carefully checking, determine the the method of payment of each invoice, is cash settlement requesting receipts to prove, is bank settlement should be made corresponding bank settlement credentials, are current bill according to the number of seats seriously.
(三)存货成本核算（Inventory cost accounting）
每月做账前最好将上月底账面库存商品的名称、单价、金额详细列出，结合当月销售发票和进项发票的开票信息，计算入账后账面存货成本变动对利润的影响，不要盲目的认证发票和领用存货，导致账面库存出现负数或成本变动浮动太大，影响当期利润。
Do zhang a month before it is best to the end of last month the name of the book inventory goods, unit price, amount of detail, combined with the month sales invoice and input the invoice billing information, book inventory cost calculation after booked changes impact on profits, not to blindly certified invoice and recipients in stock, cause a change in the book inventory negative or cost floating is too large, affect the profits of the current period.
根据当月销售情况，及时收集存货出入库单据，计算产品成本或销售成本，估算当月利润。
According to sales during the month, loading and unloading documents, collect the inventory calculation product cost or the cost of sales, profit estimation for the month.
二、如何编制凭证 （How to prepare the documents）
同一企业日常业务内容比较固定，所以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：
The same enterprise daily business content is fixed, so documents compiled content change is not big, 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（Tax payment receipt）
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（The 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（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（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（Prepare expense 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（Summarize 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。
After all documents evidencing should earnestly summarize month subjects such as profit and loss amount, the classification into "profit this year" subjects, checking their profit during the month.
三、应纳增值税税额计算 （The VAT payable tax amount is calculated）
(一)积极核对销售业务，尽快填开销项发票，确定当月销项税额
（Check sales business actively, as soon as possible to fill cost invoice, determine the output tax of the month.）
销售是企业日常工作的重点，是企业经营的核心。销售发票是财务记账，确定业务发生的合法凭据，因此企业在发生销售业务时应尽快给对方开具发票，确定当月销售情况。
Marketing is the key of the enterprise daily work, is the core of enterprise management.Sales invoice is the financial accounting, identify business legitimate credentials, so enterprises as soon as possible after the occurrence of business sales invoice for each other, determine the sales during the month.
一个业务从合同签定，到公司发货、对方验收确认、发票填开是有一段时间的，这段时间又因为客户的大小、业务往来的频率、各公司验收程序的不同存在差异。有时销售企业甚至不能自主确定开票时间，只能根据客户的需要进行开票，与税法规定的开票要求不符。
A business from the contract signing, to the shipping company, other acceptance confirmation, invoice is open for a time, this paragraph of time again since the size of the customer, the frequency of the business, the company of the differences between different acceptance procedures.Sometimes selling enterprises even can not independently determine the time of make out an invoice, can only make out an invoice according to the needs of customers, not in conformity with the requirements of the issuing of tax law.
做为企业的财务人员，特别是负责税务工作的人员，必须对企业日常销售业务的处理相当明确，熟悉主要客户的开票要求，能够在满足客户要求的同时，又不耽误本公司正常的工作处理。为了很好的协调双方的工作，会计人员应当在每月20号左右就开始核实当月开票税额，将应该开具发票的业务尽早完成，通常企业在每月结束前3天就会停止填开发票。因此企业若是需要对方给其开具发票应尽快联系，不要拖到月底再同对方交涉。
As enterprise financial personnel, especially the personnel responsible for tax, enterprises must be daily sales business processing is quite clear, familiar with the main customers of make out an invoice requirements, to meet the requirements of the customers at the same time, and do not delay the normal work of the company.In order to well coordinate the efforts of both sides, accountants should be at the beginning of the 20 or so a month to verify the month make out an invoice amount, the business of drawing up invoices should be completed as soon as possible, usually businesses in 3 days before the end of each month would be unable to fill in the invoice.Therefore if the enterprise need each other to the invoice shall contact as soon as possible, don't put off till the end of the month with each other again.
(二)认真核对当月进项发票，保证发票及时认证，确定当月进项税额。
Input the invoice should be carefully checked that month, ensure the authentication invoice, determine the input tax that month.
通常商品要比发票提前到达企业，企业在收好货物的同时还应确认发票的开具情况，在规定时间未收到发票时应与对方联系，索要发票。
Usually goods arrive early than invoice enterprises, enterprises in away at the same time should also confirm the invoice of the goods issue, within the prescribed time not yet received the invoice should be in touch with each other and ask for the invoice.
进项发票只有通过税务机关认证审核通过之后，方能进行抵扣税额。目前专用发票认证一般是通过网上远程认证系统自行认证，未在单位自行认证的应去税务机关或中介机构代理认证。因此企业会计应在规定时间及时办理认证，确定当月进项税额。
Input the invoice only by the tax authority certification after approval, can the deductible tax.The special invoice certification general remote authentication system certification, through the Internet is not in the unit self certification should go to the tax authority or agency proxy authentication.So the enterprise accounting shall timely deal with certification within the prescribed time, determine the input tax that month.
一个企业每月进项发票较多时，通常不会在一个月全部认证，而是有选择的认证部分发票。发票认证时主要考虑三个因素：第一，当月缴纳税金金额。在税务机关规定税负范围上下计算当月税金;第二，考虑会计存货和成本处理。有些商品当月购入当月销售，这些发票应该在当月认证，否则将导致账面库存为负数;生产企业成本计算需要原材料，若当月生产领用材料发票未进行认证处理，将会降低产品成本;第三，发票是否将要到期。按照税法要求，发票自填开之日起90日内(不同类别的发票有效期限略有不同，详细介绍参见前面"进项税额抵扣时限的规定")进行认证。因为多数企业特别是商业零售企业存在销售不开发票现象，导致进项发票盈余，迟迟无法认证。因此企业在认证发票时应认真查看当月进项发票情况，先将快要到期发票进行认证。
A monthly income invoice is large, usually won't be in a month all certification, but the certification to select part of invoice.Invoice authentication mainly consider three factors: first, the amount of pay taxes during the month.Prescribed by the tax authorities, tax scope and calculate monthly taxes;Second, consider inventory and cost accounting treatment.Some goods to buy that month sales during the month, the invoice should be certified during the month, otherwise will cause the book inventory is negative;Production enterprise cost calculation need raw materials, if production not authenticate recipients materials invoice processing during the month, will reduce the product cost;Third, the invoice whether it is due.In accordance with the requirements of the tax law, since the opening within 90 days from the date of invoice (effective deadline is slightly different, different categories of invoice details see the front the regulation of deducting VAT on purchase of "time") for authentication.Because most of the enterprises, especially commercial retail sales enterprise existence not development ticket phenomenon, cause the input invoice surplus, delays in certification.So enterprises should seriously when the authentication invoice checking their input invoices for the month is about to expire first invoice authentication.
(三)控制销项开票税额，调控进项发票税额，做好税款计算与缴纳。
Control the output tax amount of make out an invoice, regulating the income tax invoices, tax calculation and payment.
增值税一般纳税企业缴纳的主要税种就是增值税，增值税的通常计算是用当月销项税额减去当月进项税额和上月留存的未抵扣进项税额。增值税计算较为简单，但是控制起来非常复杂，企业要同时考虑到当月销项开票情况和进项发票到达、认证情况，还要考虑税务机关对企业的税负要求。
General VAT taxpayer is the main tax of pay value-added tax, value-added tax is usually calculated with the output tax minus the input tax that month that month and last month retained without deduction of input tax.VAT calculation is relatively simple, but very complicated to control, the enterprise must at the same time, considering the situation of output during the month make out an invoice and input invoice arrived, certification, consider the tax authority to the enterprise tax burden.
税务机关为了控制企业增值税的缴纳情况，根据不同类型的企业制定了相应的税负，即全年应该缴纳的增值税金额(计算方法可参见前面介绍)。防止企业通过非法操作少缴纳增值税。企业通常是将缴纳的增值税金额控制在税负标准线附近，有时还会略微低于税负标准。各地税负标准不一，执行力度也存在差异，企业应根据当地情况认真执行。
Tax authorities in order to control the pay of corporate tax, according to the different types of enterprises to set up the corresponding tax burden, which should pay the VAT amount for the whole year (calculation method can see described above).Prevent enterprise through illegal operations less pay VAT.Companies usually will pay VAT amount control near the tax burden line, sometimes slightly below the standard tax burden.Around taxes have different standard, enforcement is different, the enterprise shall be carried out according to the local situation seriously.
税务机关的税负标准是指全年企业完成的税务要求，企业个别月份缴纳税金金额低于或高于税负标准都是正常的。但是个别企业负责人在处理时往往比较"认真"，通过多种途径将每月增值税的缴纳金额都控制在税负标准线上，这样处理是没必要的。
The tax burden of the taxation authority standard refers to the enterprise complete tax requirements throughout the year, enterprises pay taxes amount is lower than in individual standard are normal or higher taxes.But when processing, head of the individual companies tend to be more "serious", through a variety of ways to control the all monthly VAT payments online tax standards, this kind of treatment is not necessary.
四、计提地税税金 （Make local taxes）
按照税法要求，企业在计算缴纳增值税的同时，还应计提缴纳部分地税税金，主要包括城市维护建设税和教育费附加，多数地区已开始计提地方教育费附加。企业应在月末计提，月初申报缴纳，取得完税凭证冲销计提金额。
In accordance with the requirements of the tax law, the enterprise in calculating pay VAT at the same time, should also be provision to pay part of the local tax, including urban maintenance and construction duty and educational expenses to add, most areas have begun to make local educational expenses to add.Enterprises should make a provision at the end of the month, declare and pay early, get the amount of tax payment receipt reverse the provision.
这些计提的税金属于企业费用，因此企业在估算当月利润时，也应考虑这些数据。
These disadvantages of taxes belongs to the enterprise cost, so enterprise in estimating profits during the month, also should consider these data.
五、其他税种计算及缴纳 （Other tax calculation and payment）
正常月份，企业只需考虑计算增值税及计提的地税税金，但个别月份如季度、年末结束应计算缴纳所得税;根据税务机关要求按季度或半年缴纳印花税、房产税、土地使用税等。
In normal, enterprises need to consider to calculate the VAT and provision of local tax, but individual such as quarter, at the end of the month end to calculate and pay income tax should be;According to the tax authorities require quarterly or half a year pay the stamp tax, property tax, land use tax, etc.
(一)所得税（Income tax）
所得税一般是按季预缴，年终汇算清缴(详细介绍可看前面内容)。会计在季度结束月份进行账务处理时应全面考虑该季度各月份的经营情况，在做账之前估算该季度应缴纳所得税金额，不足之处及时调整。
Income tax is usually advance payment shall be made according to the season, the end of the liquidation (detailed introduction to look at the front).Accounting at the end of the quarter in accounting should fully consider the quarter operating condition of each month before do zhang estimates for the quarter should pay income tax amount and deficiencies in a timely manner to adjust.
所得税征收和计算方法较多，会计应根据企业所得税的征收方式，处理企业的收入与费用单据的比例。所得税也应在季度结束月份计提，次月纳税申报取得完税凭证后冲减计提金额。
Income tax collection and calculation method is more, should according to the way of collection of enterprise income tax accounting, processing enterprise in proportion to the revenues and expenses of the documents.Provision, the month following the month in which the income tax should also be at the end of the quarter write-downs after tax payment receipts issued by the tax returns to obtain the depreciation amount.
(二)按季度或半年缴纳的税种处理（On a quarterly or half a year to pay taxes）
有些税种通常不是按月份计算的，如印花税中的购销合同通常是按季度缴纳;房产税、土地使用税一般是按半年缴纳，具体缴纳月份由当地税务机关规定。会计在进入企业后应首先确定企业日常主要申报税种和具体申报时间，在申报月份按时申报，足额缴纳税金。
Not usually calculated on in some taxes, such as stamp duty in the procurement contract is usually paid quarterly.Property tax, land royalities is commonly according to six months to pay, the specific month pay shall be prescribed by the local tax authorities.Accounting in the enterprises should first determine after daily main tax declaration and specific declaration time, during the reporting month report on time, full specified amount of pay taxes.
(三)特殊税种单独处理（Special tax treatment alone）
有些税种如车辆购置税、车船税、契税、土地增值税，平时一般不会遇到，因此也不要特别在意，只要在实际发生时，确定缴纳和申报方法认真处理即可。
Some taxes such as vehicle purchase tax, vehicle tax, deed tax, land value-added tax, generally do not meet at ordinary times, so don't care, as long as in the actual occurs, serious processing can pay and declare method is determined.
六、纳税申报 （Tax return)
前面所做的工作基本是为纳税申报准备的，因为企业只有进行了纳税申报，税务机关才能对企业进行税款征收，而传统意义上的会计报表只是记录企业经营状况的报表，不是税务机关征收税款的依据，企业应根据申报的不同税种填制和申报对应的纳税申报表。
In front of the work done by basic is for tax return, only because the enterprise to carry on the tax return, the tax authorities to companies for tax collection, and in the traditional sense of the accounting statements just record companies operating reports, no basis for tax authorities to collect taxes, enterprise should according to different tax declaration fill the corresponding tax return and tax return.
企业应根据自身的经营性质确定纳税税种，并根据当地税务机关要求的申报方式按时进行申报。纳税申报成功后应及时打印完税凭证，取得完税凭证后，一个月的会计工作才算结束。
Enterprise should according to their own business properties determine the tax payment of taxes, and in accordance with the requirements of the local tax authorities of the declaration on time.Tax declaration should be printed in time after successful tax payment receipt and make tax payment receipt, after a month of accounting work is over.
以上就是济南代理记账公司的分享，希望对大家有所帮助。
Above is the jinan bookkeeping agency company share, hope to be of help.
济南代理记账公司：http://www.jnqqjz.com
