On February 6, 2006, I entered the Foreign Trade Department of Zhejiang Zhoushan Zhuoming Electronics Co., Ltd. and started my internship. Now the company has stayed for nearly 2 1 day. In this short period of time, under the guidance of my tutor, I gradually got to know and master the company's business operation process, and I can also handle the review process of some small orders, as well as review the letter of credit, whether the payment has arrived, translate the sample fax, inform the production department of the sample information, analyze the feasible route of its market sales, and of course, the most important thing is how to communicate with foreign customers.
Our instructor is also the head of our office. He has his own way to communicate with foreign customers. Sometimes we feel that a business is out of the question, but once the head of the company takes over, there is basically no big problem. In the process of communicating with customers, the most important thing is the accurate understanding and price positioning of products. Many orders are directly posted on the company website, and then confirmed by telephone, fax and email according to their contact information, informing them to send samples or sample illustrations. At this time, it is necessary for the staff of our foreign trade department to understand all aspects of the whole product first, and through constant contact with customers, understand the performance of the product and determine how to produce it and its market feasibility. You can't neglect every step, it depends on your English ability. In the process of communicating with customers, the language is very particular, which often leads to ambiguity because of the improper use of a word, so that many problems have appeared in all aspects of the order. We usually wait for the customer's money to be remitted before production, and notify the production department to deliver the goods within the specified time. Generally, small amounts are paid by Paypal, Western Union and E-check at the same time, and large amounts are paid by letter of credit. Of course, the price of the product is negotiated with someone who is said to be hired by the company. After delivery, another customer has personnel to inspect the goods.
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Practice report II.
Accounting 010101242103
During my last winter vacation in college, I had the honor to practice in the Foreign Economic and Technical Cooperation Company of Harbin Railway Bureau. During the three-week internship from June 24, 2005 to February 7, 2005, I tried to combine theoretical knowledge with practice, and during the internship, I increased my practical work experience and consolidated my book knowledge. At work, I work hard according to the requirements of the masters, trying to learn from them the experience and skills in accounting work, learning from the experience of my predecessors and improving my ability. At work, I feel more and more that the knowledge I have learned at school is far from enough. More content needs to be accumulated slowly through hard work in practice, and higher ability needs to be constantly exercised and improved in work.
The main contents of this internship can be divided into the following parts: accounting treatment of basic business, accounting treatment of import and export business, and declaration of export tax rebate.
Because the internship just happened to catch up with the company's account opening in 1 month, the initial internship content was to open an account with Long Xing financial software to handle the entry of simple business vouchers.
The process of opening an account with Long Xing financial software is very simple. First, enter the main page, click Add, enter the number, name and abbreviation of SOB, click Next, enter functional currency, accounting period and activation time, and click Finish to complete a new SOB. Secondly, click Project Accounting to set the classification to be accounted. Third, enter the newly created SOB, click Accounting, keep the accounts that can be used, delete the accounts that can't be used, set up secondary, tertiary or tertiary detailed accounts as needed, and set up accounts that need project accounting. Then, click the opening data entry, enter the opening balance of each account, and audit the balance. Finally, click Enable. The system will also check whether the opening balance is balanced. After the balance is checked, it will enter the established account set, and then normal business processing can be carried out.
The process for the company to handle the basic reimbursement business is as follows: check whether the original vouchers obtained are legal and compliant; After legal compliance, let the business personnel fill in the reimbursement form and sign it by the financial supervisor; Paste the original voucher on the reimbursement form; The founder uses Long Xing financial software to enter and print the accounting voucher, which is signed by the financial supervisor for review; Keep the accounting vouchers of each business together with the original vouchers until the end of the month.
The method of using Long Xing financial software to enter accounting vouchers is the same as that of primary school semester accounting simulation, except that Longxing software does not support electronic stamping.
Under the guidance of the master, open an account for Heilongjiang Foreign Service Company under the company, and enter the cash receipt and payment voucher and transfer voucher of 1 month. In the process of voucher entry, I found that the usually simple accounting treatment is much more important and trivial in reality. It involves the payment of wages (attendance sheet must be included in the original voucher) and the processing of wage distribution. The processing of wages is much more complicated than expected. According to the salary project table, the detailed items in the project table should be collected under the salary bonus, and the salary summary table should be calculated and filled in according to the project table, which can only be recorded after being approved and signed by the leaders. When paying wages, the treatment is as follows: Debit: Payable wages.
Credit: cash
When paying salary, according to the salary summary table, the processing is as follows:
Debit: overhead-salary
Management fee-bonus
Administrative expenses-employee salaries
Within the branch
Loan: Payable wages
Since the company's main foreign business is import and export, the next step is to deal with the import and export business.
The only difference between the processing flow of import business and the processing flow of general reimbursement business is that the unit cost and total amount are calculated according to the customs declaration form of imported goods and materials, and they are all converted into RMB. The company collects the recorded purchase value (including payment for goods, customs duties, port fees, etc.). ) through the purchase of goods, and finally turn it into inventory. When making foreign exchange payment, because the company has no right to have a foreign exchange account, it only makes one entry: debit: accounts payable.
Loans: funds in other currencies
The only difference between the processing flow of export business and the processing flow of general reimbursement business is that the cost sheet is filled out according to the original documents, and the cost includes the gross profit agreed by both parties to the contract, and then the unit cost is calculated, and the actual tax and accounts receivable are filled out according to the invoice.
However, because there was no relevant business in the company during the internship, I only looked at the subsidiary ledger and accounting vouchers under the arrangement of the master, so my understanding of this part was not very profound.
Because the country encourages export and stipulates the policy of export tax rebate, which is also an important business of the company, the next internship content is the declaration of export tax rebate. Because the content of export tax rebate is rarely mentioned in class when I talk about tax law, I study this part very seriously.
The declaration process of the company's export tax rebate is: 1. Prepare application materials II. Pre-declaration and supplementary declaration materials 3. Officially announced.
Necessary materials for export tax refund: 1. 2 copies of export verification form (proving whether there is foreign exchange income). Special VAT invoice deduction form 3. Export goods declaration form (proof of export) 4. Salesman's self-made foreign language invoice (issued to foreign buyers). Among them, the unit and quantity of special VAT invoice deduction must be consistent with the export declaration form. Because the units on domestic invoices are generally units of quantity such as sheets and pieces, and the units on customs declaration are generally units of kilogram quality, it is necessary to confirm whether the units of quantity consistent with domestic invoices are marked at customs declaration.
When pre-declaring, you don't need to bring paper materials. You only need to copy the information on the declaration software-version 6.2 of the export tax refund declaration system for foreign trade enterprises to the floppy disk and take it to the tax bureau. After being tested by the tax bureau's application testing software, a feedback sheet will be returned, which will show the problems existing in the application materials. Financial personnel should improve the application materials according to the listed questions. Frequently asked questions are: 1. No write-off document number can be found in the write-off data of SAFE. 2. Non-cross-auditing matched invoices 3. The exchange cost is higher (lower) than the reasonable upper limit (lower limit) 4. The total declared amount of invoices is greater than the data of the State Administration of Taxation 5. There is no such customs declaration number in the customs data.
Improve the application materials according to the problem: the problem 1 is generally caused by the buyer's temporary financial shortage. In this case, a long-term letter of credit is usually signed. When this problem occurs, you should prepare supplementary application materials, such as the Information Register of Unpaid Export Enterprises and the Application for Unpaid Tax Refund (explaining the reasons for the unwritten-off and the approximate time to recover the payment); Problem 2 is not the responsibility of the accountant, but the time difference between the data of the bank's verification form and the safe database. When this kind of problem occurs, as long as we have a paper verification form for export foreign exchange receipt and it has been audited by the SAFE, we will not be stuck in the declaration; There are many reasons for the occurrence of problem 3, which may be that the exchange cost is higher than the reasonable upper limit because of the special cost-saving methods we have adopted, or that the exchange cost is lower than the reasonable lower limit because of the oversupply of similar goods in foreign markets and the generally low prices of foreign goods. When such problems occur, they should be accompanied by "Notes on High (Low) Exchange Costs" to explain the specific reasons for the problems; The emergence of question 4 is mainly due to the different flexibility of the software used by both parties. Generally, there will be a penny difference between the two parties. Before filing, ensure that the data on both sides are consistent, that is, either the left side has changed or the right side has changed; Question 5 arises because business personnel may report several business documents together, and it will take two weeks to send them to the customs database. If you apply for a tax refund within two weeks, there is no such customs declaration number in the database. In this case, as long as we have the customs declaration form, we won't be stuck.
In addition to the above-mentioned necessary materials and supplementary materials, you should also prepare an application form for export tax refund, a statistical table of audit information of special VAT invoices, a summary declaration form for export tax refund of foreign trade enterprises, a detailed declaration form for export tax refund of foreign trade enterprises, a detailed declaration form for export tax refund of foreign trade enterprises and an examination form for export enterprises.
Accounting treatment of export tax rebate: debit: 1 1503 export tax rebate receivable.
53 1060 1 operating costs-export commodities
Loan: 23 10 107 Taxes payable-export tax rebate
23 10 108 taxes payable-input tax transferred out (unreturned part)
Note: The tax rebate rate enjoyed by the company is mostly 13%.
Although I didn't really do this part of the internship, the master spoke very carefully and the details were clear, and I read the documents of the whole process and felt that I had really done it. I think I will handle this business better if I have the opportunity to contact it in the future.
In the last few days of my internship, I also watched the master prepare consolidated accounting statements. Because this is the first time this year that the company has prepared consolidated accounting statements according to the requirements of the enterprise accounting system, the whole preparation process is not very smooth, and I just looked at it, so the actual operation ability has not been greatly improved.
First of all, the master will convert the investment treatment methods of subsidiaries that meet the conditions for inclusion in the consolidated accounting statements from cost method to equity method respectively. There are ten subsidiaries included in the company's consolidated accounting statements, and because each subsidiary has been established for different periods of time and all are state-owned assets, and because of historical factors, the reasons for the changes in shareholders' equity are complicated, so the master did not completely follow the methods in the 2004 CPA textbook, nor did he adopt the method of full retrospective adjustment, only dating back to 2003; Moreover, the balance of equity investment is not amortized, but is all included in the capital reserve. Then, the master made the consolidated balance sheet at the beginning and end of 2004, the consolidated income statement in 2004 and the consolidated cash flow statement. The treatment of specific offset entries is consistent with the method in the Notes textbook.
The preparation process of consolidated accounting statements is much more complicated than that on the books, mainly because of the large business volume and many situations of the actual company, and there are still some difficulties in the accounting treatment of branches, which brings difficulties to the merger work. I think the work of consolidated accounting statements must be done several times in person, so that it can be done more skillfully and smoothly.
"I think it's an armchair strategist. I don't know if it should be done." During my short internship, I deeply felt my shallow knowledge and lack of professional knowledge in practical application. At first, I felt at a loss about some jobs, which made me feel very sad. At school, I always thought I was doing well. Once you come into contact with reality, you find that your ability is far from meeting the requirements of your job. The actual work was far more detailed and complicated than I expected, and then I really realized the meaning of "never too old to learn". Practical work ability cannot be taught to everyone in books, but must be accumulated and strengthened through practical work. Accounting, as a discipline closely combined with practical work, practice is the best touchstone to test the teaching results in school. All the knowledge learned in school should be transformed into working ability, so as to truly apply what you have learned. From this perspective, there is a gap between our accounting education and practice. Accounting is a very practical subject, which needs the guidance of theory, but the development of accounting is completed in practice. Therefore, our accounting education should be combined with practice and adopt a school-running mode of combining theory with practice. Specifically, we should deal with "three relationships": the relationship between classroom education and social practice, taking the classroom as the theme and deepening the theory through practice; The relationship between holiday practice and usual practice, with holiday practice as the main time period; The relationship between the breadth and depth of social practice, and strive to promote the content and scale of practice simultaneously. I very much hope that the school can strengthen the close combination of practical work and theoretical teaching. Practice can improve students' learning enthusiasm and teaching pertinence, which is very beneficial for us graduates to get familiar with practical work as soon as possible.
During my internship, I also deeply felt that the work efficiency of state-owned enterprises needs to be greatly improved. Overworked people and low work efficiency are common problems in the national period. In this internship, I also deeply felt this. Let me give two examples: one day, a colleague worked for less than two hours in the morning, and the rest of the time was making personal calls one after another, saying that he was busy, but he didn't do anything; The other is about tax returns at the beginning of the year. Before the materials were ready, the company set a place for the party at 3 pm (afternoon 1 0: 30), so everyone went to the party and the time for filing tax returns was postponed. In my opinion, the reasons for this inefficiency come from many aspects. The most important thing is that the railway, a large state-owned monopoly enterprise, has not introduced a very effective and dynamic competition mechanism, and its distribution method is not flexible enough, which directly affects the enthusiasm and efficiency of employees. Personally, I think there are two direct and feasible ways to change this situation: first, the change of leadership style; Second, employees' constraints on working hours are strengthened. In my opinion, although the party is not a celebration, it should be held on the premise of not affecting normal work, and unnecessary costs (such as tax late fees) should not be increased because of the party; Employees should mainly deal with official business during working hours. If there are special circumstances, you can take time off to concentrate on private affairs instead of taking up longer working hours and using public facilities to handle private affairs. This is my personal opinion. As an employee, I also hope that the company I work for is getting better and better.
Through three weeks' internship, I got in touch with real books and vouchers, and personally handled simple and practical business. I really walked from textbooks to reality, from abstract theory to colorful real life, carefully understood the process of accounting business processing in reality, and carefully observed the master's handling of specific business, which made my understanding of accounting practice rise from pure rationality to practice, and from perceptual knowledge in practice to deeper rational understanding. Although the internship time is not very long, I have benefited a lot. I am convinced that this internship experience will have a very positive impact on my future study and work.