Accounting is a Chinese word, pronounced kuài jì, and its English name is Accounting. Accounting has two meanings, one is accounting work, and the other is accounting personnel. Accounting is a process of checking accounting vouchers, financial account books and financial statements and engaging in economic accounting and supervision according to accounting law, budget law, statistics law and various tax laws and regulations.

It is an economic management work that takes money as the main unit of measurement and uses special methods to account and supervise the economic activities of a unit; Accounting personnel are those who work in implementation of accounting, including accounting supervisor, accounting supervision and accounting, property management, cashier, etc.

China has had a special accounting office since the Zhou Dynasty, which is responsible for taxation, currency and other financial work, and conducts monthly plans and annual meetings. In other words, a month's sporadic calculation is a plan, and a year's total calculation is a meeting. Together, they become the word accounting.

China's Accounting Standards for Business Enterprises clearly stipulates the goal of accounting: the goal of accounting is to provide financial report users with accounting information related to the financial status, operating results and cash flow of enterprises, reflect the performance of entrusted responsibilities of enterprise management, and help financial report users make economic decisions.

The work content of accounting:

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 person with financial signing authority before bookkeeping), and then prepare the account summary table to register the general ledger at the end of the month or regularly, and register the subsidiary ledger according to the bookkeeping voucher every time a transaction occurs.

Pay attention to the depreciation and amortization of prepaid expenses at the end of the month. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are debit: management expenses or manufacturing expenses, and debit: accumulated depreciation, which is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will be decided by the local tax authorities.

The data comes from Zhihu.