One, the payment of all the five insurance premiums are included in the enterprise expenses
The tax department in the daily audit process often encountered enterprise financial personnel to the monthly payment of statutory social security costs so that the preparation of vouchers;
Borrow: administrative expenses - social security fees 60,000 yuan
Loan: bank deposits 60,000 yuan
Remind:
Be sure to distinguish between social security borne by the unit and that borne by the individual, and the costs that should be borne by the individual shall not be credited to the company.
Two, the purchase of raw materials directly into the cost of doing business
A food manufacturing enterprise financial personnel usually for the purchase of raw materials business, did not require the warehouse management department to fill out the "receipt", the material is issued there is no "collaterals sheet Inventory management.
Three, the company bought the office car a one-time charge to the office expenses
There is a liquor agency distribution company, in December 2016 to the company's name to buy an Audi car, valued at 400,000 yuan, the accounting directly into the profit and loss of the current period, the accounting vouchers are as follows:
Borrow: administrative expenses - office expenses 400,000 yuan
Credit: bank deposits 400,000 yuan
Reminder:
Wear and tear on fixed assets is charged to expenses by way of monthly depreciation, accounting has never been a one-time depreciation method, remember not to charge capital expenditures to revenue expenses.
Fourth, the purchase of real estate input tax credit one-time declaration
March 2017 a company to buy office space, to obtain a VAT special ticket, the amount of 6 million yuan, the amount of 660,000 yuan indicated, the accountant certified the credit in the same month of the bookkeeping vouchers are as follows:
Borrow: Fixed Assets - housing 6 million yuan
Taxes payable - payable VAT (input tax) 660,000 yuan
Credit: bank deposit 6.66 million yuan
Reminder:
This capriciousness will lead to the actual declaration of inputs does not match with the books, resulting in unnecessary trouble of reconciliation at a later stage. The correct practice is that 60% of its input tax is deducted from the output tax in the period when the tax deduction certificate is obtained, and 40% of it is the input tax to be deducted, which is deducted from the output tax in the 13th month from the month when the tax deduction certificate is obtained.
The above four capricious situation you can not have, or really pit yourself and pit the company.
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