往来会计的工作事项(国外英文资料).doc

往来会计的工作事项(国外英文资料) Accounting process: If the enterprise scale is small, not much traffic, you can not set the ledger, directly to the transaction business registration ledger. The actual accounting practice requires that an accounting clerk must enter a subsidiary ledger for each transaction. The amount in the ledger copies the amount of the summary sheet directly. Enterprises may, according to business volume every five days, ten days, fifteen days, or a month to prepare a summary of subjects. If the business is pretty big. You can also make it a day. Two, specific content: The first thing 1, every month has to do is to the original registration certificate vouchers (must have the financial accounting certificate (Manager) has signed the signature right after you do, then at the end of the month) or regular basis course summary table (the registration registration ledger at the end of the month because through the course summary table the trial balance, ensure the record is not error record), each occurrence of a business registration certificate under the accounting ledger. 2, the end of the month, but also pay attention to depreciation, amortization of prepaid expenses, etc., if the new enterprise start-up costs in the first month all transferred to the cost. Depreciation entries are loan management cost or manufacturing cost of loan depreciation, the depreciation amount is calculated according to the original value of fixed assets, net and the use of life. At the end of the month, taxes and surcharges will be collected, which is actually a local tax. That is, the extraction of taxes and surcharges, urban construction tax, education surcharges, etc., there are tax decisions. 3, after the end of the preparation of the subject summary table, the preparation of two entries. The first entry: the total amount of profit and loss accounts into profit for the year, by main business income (other operating income, investment income, etc.) loan profit for the year. Second