Accounting: Understand the company's economic nature, industry, scale and other information, and establish corresponding accounting books. Register account books: register account books according to accounting vouchers, including general ledger, subsidiary ledger and cash account books.
The first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, it must be signed by the authorized finance (manager) before accounting).
Then prepare the account summary table and register it in the general ledger at the end of the month or at regular intervals (the reason for the registration 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), and register the subsidiary ledger according to the accounting vouchers 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 debited: management expenses or manufacturing expenses.
Loan: accumulated depreciation, calculated according to the original value, net value and service life of fixed assets. Taxes and fees at the end of the month (urban construction tax, education surcharge, etc.). ) will be decided by the local tax authorities.
At the end of the month, after compiling the account summary, prepare two entries. The first entry: transfer the total amount of profit and loss account to this year's profit, debit: main business income (investment income, other business income, etc.). ), and loan: this year's profit. The second entry: debit: this year's profit, credit: main business costs (main business taxes and surcharges, other business costs, etc. ).
After the transfer, if the difference is in the debit, it is a loss and no income tax is paid; If it is a lender, it means that the profit needs to pay income tax, and then make accounting vouchers, borrowing: income tax expense, lending: tax payable-income tax payable, borrowing: this year's profit, lending: income tax expense, although income tax is related to profit.
However, it doesn't mean that you don't have to pay income tax for losses, mainly depending on whether the adjusted taxable income is positive. If it is positive, income tax should be calculated, and at the same time, we should pay attention to the accounting method of income tax.