In a blink of an eye, the years have passed and a brand-new year is waiting for us! It is necessary to make an analysis and summary in the annual summary of the post. The unit will make full use of the annual summary to check the work of employees. How to write a good annual summary of posts? The following is my "drawer year-end summary", please read and share it with your friends!
Drawer's year-end summary 1 Before the end of each month, the input deduction of special VAT invoices should be certified, preferably once before 20th. If there is any discrepancy, it shall be returned in time and a qualified special VAT invoice shall be reissued (note that the password area cannot be folded, altered or defaced).
Every month 1 day (the tax copying day is done according to the requirements of the local national tax department), and the general taxpayer copies the tax.
Before the 5th of each month, ordinary taxpayers must file tax returns.
Before 10 of each month, tax returns (national tax and local tax, neither of which can be less. If there is freight tax, first declare the freight tax deduction report to the national tax). General taxpayers make remote electronic declaration; Small-scale taxpayers, telephone declaration, press 12366, and make tax declaration according to the prompt tone. Paper statements are sent quarterly in triplicate.
When you declare personal income tax, don't forget to bring a copy of your payroll.
Submit statistical statements to the Municipal Bureau of Statistics before the 8th of each month.
The enterprise income tax of last quarter shall be declared before April 15, July 15, June 10, June 15, and October 15.
/kloc-before February 0/5, the enterprise income tax of the previous year must be audited by the audit department.
/kloc-before February of 0/5, remember the self-verification and self-payment of the local tax in the previous year, and pay attention to whether the national tax has this requirement.
After the end of each quarter 10 days, the "water conservancy fund" calculated and paid according to the sales volume shall be declared.
In April, it is necessary to declare the "water conservancy fund" calculated and paid according to the number of employees and unit quota.
In May, it is necessary to declare the "education surcharge for on-the-job employees" calculated and paid according to the salary in April.
Property tax and land use tax should be declared in the municipal local tax before March, June and September 65438+February 10.
"Vehicle and vessel use tax" is levied when paying road maintenance fees.
The flood control fund is charged at the rate of 0. 1%, which is charged twice a year.
Non-staple food fund is charged according to the number of employees _24 yuan.
The "security fund" for the disabled is based on the average salary of employees in this municipality last year _ 1.6%_
General taxpayer ca digital certificate service fee 500 yuan, VAT billing system maintenance fee 480 yuan, remote electronic declaration system 480 yuan. It is charged annually.
Trade union funds shall be turned over to the Municipal Federation of Trade Unions according to the extraction ratio of 40%.
If it is a local enterprise, it may have to pay a local education surcharge.
Don't forget to buy stamps or pay stamp duty when registering for capital increase.
If you still exist: land value-added tax, slaughter tax, banquet tax, deed tax, agricultural tax, farmland occupation tax, remember when to pay.
/kloc-conduct annual inspection of business license before March 0/5 (note that if the undistributed profit is negative, the loss shall not exceed 20% of the registered capital, otherwise it is doubtful whether the enterprise can continue to operate).
The annual inspection of software enterprises will be conducted in March (please ask the local software association earlier).
Last year's insurance will be settled in March (please ask the local labor insurance bureau earlier).
Conduct the annual inspection of enterprise code certificate in April (please ask the local technical supervision bureau earlier).
Annual inspection of loan certificate of bank finance department before June.
See the notice of the tax department for the annual inspection of national tax and the annual inspection of general taxpayer qualification.
See the notice of the competent department of the industry for the annual inspection of the industry.
Financial process
Every financial personnel should know this process, but also understand the relevant financial software. At present, enterprises with slightly larger scale or higher management level all adopt information management. You should know how to use this software and how to install it. As long as the voucher is made correctly, everything else is done by computer: voucher-summary-subsidiary ledger-general ledger-various reports, etc. First of all, it is very necessary to understand the financial process.
First, the general link:
1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers.
2. Register the cash book and deposit journal according to the receipt and payment voucher.
3. Register the subsidiary ledger according to the accounting voucher.
4, according to the accounting voucher summary, prepare the subject summary table.
5. Register the general ledger according to the account summary table.
6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.
If the enterprise is small in scale and the business volume is not much, the transaction can be directly registered in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger, and the amount in the general ledger is copied directly from the amount in the account summary table. Enterprises can prepare an account summary table every five days, ten days, fifteen days or one month according to the business volume. If the business volume is quite large, it can also be compiled in one day.
Second, the specific content:
1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the financial (manager) authorized person), and then prepare the account summary table, and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the bookkeeping voucher.
2. At the end of the month, we should also pay attention to the depreciation extraction and amortization of prepaid expenses. If the start-up expenses of a new enterprise are all transferred to expenses in the first month, the entry for extracting depreciation is to borrow accumulated depreciation from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. That is, the extraction of taxes and fees, such as urban construction tax and education surcharge, shall be subject to the tax decision.
3. After the month-end account summary table is compiled, two entries are compiled. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ). The second entry: Borrow the profit of the current year and borrow the main business cost (main business taxes and surcharges, other business costs, etc.). ). If the difference after the transfer is a loss, there is no need to pay income tax. If it is a lender, explain the calculation method of income tax for profits: income tax = credit difference _ income tax rate, then make accounting vouchers, pay taxes by income tax-income tax payable, and pay income tax by profit this year (income tax is related to profits, but not losses, but income tax must not be paid, mainly depending on whether the adjusted taxable income is positive. If it is positive, income tax should be calculated and the accounting method of income tax should be paid attention to. When the taxable amount method is adopted, the income tax account and the taxable amount account are equal, and the tax impact method is adopted.
4. Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ), owner's equity (paid-in data, capital reserve, undistributed profit and surplus reserve) (refers to the amount registered on the last day of the general ledger account), and is summarized according to the profit and loss account or account of the general ledger (such as management fee).
(The main business income and tax payable should be determined according to the tax amount copied in the national tax every month, because the tax controller will print a form with specific figures on it. )
5. What's left is binding vouchers, writing report notes, analyzing situation tables and so on.
6, pay attention to the problem:
A, except for the preparation of accounting vouchers and the registration of subsidiary ledger, all the above are completed at the end of the month.
B. When the cash and bank accounts are settled at the end of each month, the accounts must be consistent with the certificates and the accounts must be consistent with the facts. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding amount. Pay attention to the time of filing tax at the beginning of each month, and don't file tax late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including accounts receivable, accounts payable and other accounts receivable.
Third, report the problem:
Enterprise accounting statements include four statements, except balance sheet and income statement, profit distribution statement and cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because the enterprise will only distribute the profits earned at the end of the year. The cash flow statement is only compiled according to the requirements of tax authorities, and the requirements are different in different regions and provinces. During the annual inspection in April, the tax authorities will ask you that there is no balance at the end of the month, and the settlement method is table. If there is a balance of manufacturing expenses, it belongs to the expenses to be distributed in the products and is treated as inventory on the balance sheet. You need to see what's in the income statement. As long as you have a profit in your account, carry it forward.
Running is not easy to make mistakes. This year's profit in the income statement should be consistent with that in the balance sheet.
Details added:
1, value-added tax, enterprise income tax is handled in the national tax only for enterprises registered after the national tax declaration (1+0); Personal income tax and other taxes are declared in local tax.
2. Month-end certification (input tax); Copy tax at the beginning of the month (output tax)
3. Wage 65,438+000%, welfare 65,438+04%, trade union 2% and staff education 2.5%. (The tax law stipulates that enterprises, institutions and social organizations that establish trade union organizations shall deduct the funds allocated to trade unions from 2% of the total wages of all employees on the basis of the special receipt issued by the trade union organization every month and pay them before tax.
4. Three insurances and one gold: housing accumulation fund, endowment insurance, medical insurance and unemployment insurance.
5. Transportation fees, handling fees, reasonable losses and inspection fees of circulation enterprises are included in operating expenses, and industrial enterprises are included in costs.
6. If there is no trade union organization in the unit, trade union funds cannot be accrued, let alone adjusted after accrual. Income tax only needs to be accrued once every quarter, not every month.
7. Cash is generally withdrawn from basic account. Generally speaking, unless there are special circumstances, you can't withdraw cash from the settlement account (supplemented by Zhong Shu).
8. Travel expenses: transportation expenses, accommodation expenses, food subsidies, post and telecommunications expenses, luggage freight and miscellaneous expenses.
9. The cashier's journal shall be kept for 25 years.
A few useful items:
1, long-term cash payment
Borrow: cash
Loan: loss and surplus of pending property.
Borrow: Loss and overflow of pending property.
Loan: non-operating income (note: the reason cannot be ascertained)
2. Cash shortage
Borrow: Loss and overflow of pending property.
Credit: cash
Debit: other receivables-cash shortage receivables (single item)
-Insurance compensation receivable
Management expenses-cash shortage (note: the reason cannot be determined)
Loan: loss and surplus of pending property.
3. Withdraw welfare funds
Borrow: production cost
production cost
Management cost
Loan: welfare funds payable
4, provision for trade union funds
Borrow: management expenses-union funds
Loans: other payables-trade union funds
5, provision for employee education funds
Borrow: management expenses-employee education expenses
Loan: other payables-employee education expenses
Step 6 pay wages
Borrow: Payable wages.
Credit: cash
Taxes payable-personal income tax payable
Accounts payable-others
Other receivables (withholding)
7, extraction of urban construction tax
Debit: main business tax and additional/other business expenses.
Loan: taxes payable-urban construction tax payable
8. Additional funds for education expenses
Borrow: main business taxes and surcharges
Loan: other payables-education surcharge
9. Stamp duty
Debit: management expenses/prepaid expenses
Loan: bank deposit/cash (stamp duty per book in 5 yuan)
Cashier Work
1. Handling bank deposits and cash withdrawals.
Responsible for the management of checks, drafts, invoices and receipts.
Make bank accounts and cash accounts, and be responsible for keeping the financial seal.
Responsible for reimbursement of travel expenses.
1. Employees who need to borrow money on business trips must fill in the IOUs, then submit them to the General Manager for approval and signature, and submit them to the Finance Department for verification. After confirmation, the cashier will issue the money.
2. After returning from business trip, employees should fill in the payment voucher truthfully, and affix the receipt or invoice on the back of the voucher, which will be signed by the witness first, then by the general manager, and reimbursed by the cashier after accounting review.
Verb (abbreviation for verb) payment of employees' wages.
receipts and disbursements
1. For cash receipts and payments, the amount shall be counted in person, and the authenticity of the face value shall be paid attention to. If counterfeit money is received and confiscated, the responsible person shall be responsible.
2. After cash payment, the original voucher shall be stamped with the "cash payment stamp". The person in charge should be responsible for overpayment or underpayment.
Send the cash received every day to the bank, don't "sit on the branch".
4. Make a daily cash inventory to ensure that the accounts are consistent with the facts. Make cash statements to prevent cash gains and losses. Return cash and equivalents to the general manager after work.
5. Generally, large denomination cash payment business is not handled, and payment is made through transfer or remittance procedures. Special circumstances require approval.
6. No matter how much employees borrow, they must be signed and approved by the general manager and borrowed by IOUs. If the loan is not approved, the responsible person will be responsible for the dispute.
Bank account processing
1. When registering a bank journal, distinguish the accounts first, so as not to exaggerate, and go through remittance procedures.
2. Make the balance of each account every day so that the general manager and financial accountant can understand the operation of the company's funds and dispatch the funds. Fill in the statement before going to work every day.
3. Take care of all kinds of blank checks, and don't leave them anywhere.
4. The accounting seal of the company is generally kept by the cashier.
C. reimbursement review
1. Does the agent sign the payment voucher and does the witness sign it? If not, it should be added.
2. Whether the original bill attached to the payment voucher has been altered. If yes, ask why.
3, whether the official invoice and receipt mixed paste, if any, should be pasted separately (except for the financial supervision seal in principle.
At first, I thought the work of invoicing was relatively simple, but it was just routine work such as filling out documents. But through the previous stage of study, I realized that my knowledge and understanding of billing work was too superficial. Billing work is not only a great responsibility, but also has many knowledge and technical problems, which need repeated practice and understanding to master. There is still a gap between my theory and practice, and I have insufficient work experience. Fortunately, with the help of the instructor, I learned how to make out an invoice and fill in the bill to ensure the safety and integrity of the bill I handled, learned to use the invoicing software, and learned the process and ins and outs of this business. Through three months' study and practice, I know that we should never use "easy" to do invoice work well, but we must be cautious and take every bill seriously.
Sales billing is an indispensable part of sales work, which requires our billing staff to have superb business level, skilled business skills and rigorous and meticulous work style. As a qualified settlement personnel, they must have the following basic requirements:
(1) Learn, understand and master policies, regulations and company systems, and constantly improve their professional level. Sales invoicing requires strong operational skills. As a full-time bookkeeper, one should not only have the basic knowledge of financial accounting in dealing with general accounting affairs, but also have a high level of professional knowledge and strong ability to use numbers.
(two) to do a good job in sales billing, we must have a rigorous and meticulous work style and professional ethics, have a strong sense of safety, and have an internal division of labor for various bills, each with its own responsibilities and mutual constraints; There should also be external security measures to protect personal safety and company interests from loss.
(3) The billing personnel must have good professional ethics, love their jobs, be diligent and dedicated, and try their best to serve the overall interests of the unit.
At present, our factory has just been put into production, and the workload as a sales billing staff is not large. In the previous stage of work and study, I abided by the company's rules and regulations, conscientiously did my own job, and completed the work arranged by the leaders on time. However, I also found my own shortcomings in the process of work, and I was not careful enough in some details. Therefore, I must always remind myself to correct my shortcomings. In the future work, we should strengthen business study, mainly in sales billing and finance, learn how to analyze the business situation of enterprises, strive to improve their own quality, be competent for their own work, improve work efficiency, and serve the development of new business and the expansion of business scope in the future. I am confident to do a good job and make greater achievements for the development of the company!
First of all, in my business work, I abide by the company's rules and regulations and financial work norms, and coordinate all the work in strict accordance with the work schedule requirements of the community finance department. Be open-minded and eager to learn, take the initiative to consult colleagues, keep in touch, get familiar with all the work contents that need the assistance of the finance department as soon as possible, and constantly try to find efficient working methods and improve working methods at work. Faced with the complexity and diversification of work tasks, I adopted the methods of easy before difficult, easy after difficult, self-study one by one and flexible application, dared to try and gradually mastered the knowledge of the industry. And with the spirit of being a master, consciously cultivate their ability to do things independently. As a bookkeeper, in addition to completing all the financial work of the community and reporting the charges to the community manager in time, I am also responsible for the collection and distribution of reimbursement forms and various payment requirements.
Because _ _ North District is both a big market and an old market, there are many historical problems in room accounting and business handling. There are endless complaints from owners, some of which are groundless, and the files in the community are even more complicated and chaotic. This has caused pressure and obstacles to daily work. To solve this problem, my colleagues and I are sorting out and numbering the files in the community, cleaning up all kinds of files on the computer and rationalizing everyone's responsibilities. In daily work, do a good job in the basic work of the drawer, including invoice management, daily billing collection, monthly insurance purchase, water and electricity meter entry, data verification and posting billing, various report preparation, bank transfer, filing, and applying for funds from the project company. In view of the characteristics of scattered parking lots and many entrances and exits in Huajing North District, the parking charge work was inspected and supervised. In view of the frequent purchase of cars every month and the rapid change of license plate information, the parking registration form (ledger) is updated every two months, and the parking toll posts and the security department are copied regularly. All related households, key car owners and fixed parking spaces are marked, and parking stickers are printed and pasted in time. The computer charging system of Cui 'an Nongyuan underground parking lot is unstable, and it has been requested to be replaced many times. It is necessary to go to the site to work in time, input vehicle data, and update the parking spaces with IC card access problems to ensure their smooth flow. On the other hand, we should give full play to our own expertise, draft various reports, notices and letters, and properly handle all kinds of investment and demolition of the owners. In addition, we continue to explore the fine soft property charging system, familiarize ourselves with various operations, make full use of the functions of the software system, and provide timely information for the community charging work. And assist the property, engineering, security departments, so that the division of labor is not separated, and establish the external image of the community.
Secondly, in terms of work innovation, on the one hand, we reflect the problems existing in the community to the leaders in a pragmatic manner and deal with them according to the instructions of the leaders; On the other hand, with the attitude of daring to try, according to the work arrangement of the community finance department, the community finance work plan is formulated, and the main responsibilities of bookkeeping and cashier are clarified. And prepare a monthly summary of financial work in Huajing North District, report the progress of financial work this month to the manager in writing and point out the existing problems. At the same time, the monthly training plan for financial work is prepared regularly, and the basic knowledge of finance and the financial situation of the community are studied together with branches such as property management, engineering and security. Promote all business divisions to understand the work of the Finance Department, maintain business communication and contact among all departments, and effectively deal with the problems raised by the owners. In order to improve the self-control and self-management system of community finance, a series of tables have been revised and compiled. For example, the registration form of owner's investment and demolition in the finance department, the bill use registration sign-in form, the rate comparison form, the annual arrears comparison form, the parking lot use statistics form, the parking lot amount registration form, the parking lot sticker sign-in form, the parking lot toll collector meeting record form, the Huajing North District financial training sign-in form and so on.
Thirdly, in terms of self-appreciation, our goal is to cultivate ourselves into a multi-functional financial personnel, constantly seek learning opportunities and improve our business level. First of all, strengthen the familiarity with the functions of Beijing Soft Toll Collection System, contact the software maintenance personnel in time when problems are found, or ask colleagues to handle them properly. Secondly, the operation of E_el should be applied flexibly and the tabulation should be clear. In addition, read more books related to property management, improve the knowledge of property management, do "answer questions" and sum up work experience with cases. At ordinary times, I also refer to the writing methods of various documents, letters and notices to improve my writing ability of official documents and strive to be accurate, concise and clear. Finally, prepare to consolidate accounting professional knowledge, participate in relevant training, be familiar with the operation of tax control software, and do a good job in issuing rent invoices. After passing the national primary examination of accounting professional and technical qualification, I usually pay attention to studying economic law and taxation and increase my knowledge reserve.
Fourth, in the communication with colleagues, we should take "live in harmony, coordinate with each other, learn from each other and develop together" as the criterion, communicate with colleagues more at ordinary times, consult with each other, actively share the work and put forward reasonable suggestions.
The year-end summary of ticket sellers has passed so quickly. It has been almost two months since 12 joined the company on February 4th, 20XX. I have mastered the basic workflow of the drawer and can finish the work effectively.
As a deliveryman, my basic work is as follows:
First, enter the information into the system according to the pending orders of salesmen in various regions, and be careful in the entry process.
First of all, the replenishment form submitted by the salesman must be reviewed, approved and signed by the responsibility accountant, and then signed by Manager He Ying before it can be entered into the system. In the process of entry, if it is required that one shipment is less than 1 000 yuan or 3000 yuan, it is also necessary to pay attention to the fact that the shipment amount of each company cannot be less than the required amount. Secondly, when entering information, we should pay attention to the requirements of each item, such as the specification, quantity, batch number, production date, expiration date and price of the drug, as well as the company that placed the order, the date of placing the order, the order number and whether it is necessary to add accessories. These are all things that should be paid attention to when inputting information. Every mistake will lead to problems and bring certain losses to the company.
Second, use the replenishment list to check the information entered into the system and print it after confirmation. When printing, pay attention to whether the handwriting is clear, whether the handwriting position meets the requirements, whether the serial number is continuous and whether other items meet the requirements. After printing, stamp the delivery seal. Each document shall be sealed in quintuplicate, and the seal shall be clear. After stamping, the first copy of the documents is arranged in order, the second and third copies are arranged in order, leaving the fourth and fifth copies.
Since I joined the company, I have made 3975 orders and delivered 13434 boxes of goods, with a total amount of 12, 12286.33 yuan. During the delivery process, I also encountered some problems. For example, the replenishment form submitted by the salesman was not marked with "See Attachment", so I will add less information when entering information. Later, when the order taker looks at the relevant information, he will find that I will add those that need to be added without "see attachment" and delete those that need to be deleted with more "see attachment". In addition, when entering, the quantity of pending orders is different from the approved quantity. I sometimes accidentally enter according to the number of pending orders, but I will find and correct them in time after recording and comparing; Also, the warehouse sent the wrong batch number and needed to change the bill of lading. I will ask the warehouse to send an OA explanation, and send this information to the leader for approval before making any changes. This bill may have been bookkept or invoiced, and relevant personnel need to cancel bookkeeping or write off invoices in the system first. I will re-book the shipping space after I process the bill of lading; Also, after recording the information that day, the leaders found that some varieties could not be sent out and needed to be deleted, and they could be deleted directly after the leaders approved them. In other cases, the files that need to be deleted need to be approved by relevant leaders, and those that have not been approved will not be deleted; There are also some salesmen who need to reprint the attached documents due to the loss of logistics or other reasons. I asked the leader that these can be printed directly, but if the contents of the document need to be modified, the printing can only be modified after the approval of the leader. There are some other problems that I can deal with directly, and I will deal with them in time, and I will submit the instructions of the leaders for handling. In the spare time of delivery, I will assist the drawer to sort out invoices, register, check and send invoices; Invoice the prescription and stamp the delivery stamp; Print the attached documents required by the salesman and modify the data.
In the past two months, I found that sometimes the system is not smooth, sometimes there are too many login personnel, and others can't log in, which will lead to a decline in work efficiency. I hope to optimize the system. At the time of delivery, there will be differences between the quantity of pending orders and the approved quantity on the replenishment list, and sometimes there will be differences, but there is no obvious difference between them, which will lead to an increase in errors. I hope to leave only the approved quantity or have obvious differences, such as bold type.
After nearly two months' study, I have mastered the basic operation requirements of delivery staff, completed my daily work in time that day, and reduced my error rate step by step. Now I basically don't make mistakes, thanks to the help of leaders and colleagues. In the future work, I will communicate with relevant units and personnel in time, handle all kinds of emergencies and plan changes in the delivery process, work seriously and rigorously, and try my best to reduce the occurrence of delivery accidents, so as not to cause economic and reputation losses to the company due to work mistakes. Although some work has been done this year, it is still far from the company's requirements. In my future work, I will still work hard. I will observe carefully, learn from others' strengths, make up for my own shortcomings, make my work better, more precise and more professional, and constantly improve my work level. At the same time, I also hope to get criticism and guidance from colleagues and leaders.
Thank you again for all my colleagues and leaders who care about and support me! Wish the company develop by going up one flight of stairs in the new year!