1. Usually, enterprises will prepare two or more sets of accounting subjects for the same accounting entity for different purposes and to meet different requirements. These purposes are usually:
(1) Account reflecting the actual operation of the enterprise: internal account (management account)
(2) In order to satisfy the tax authorities' accounts: external accounts (tax accounts).
(3) Account required for loan: bank account.
(4) Customs audit account: Customs account.
(5) account for applying for high-tech qualification: high-tech account.
2. Principle of two sets of accounts or multiple sets of accounts: For the same accounting entity and the same accounting period, different accounting methods are adopted for each set of accounts, resulting in different accounting statement results for each set of accounts.
Generally speaking, most enterprises have two sets of accounts: internal accounts and external accounts.
4. Why do enterprises need two sets of accounts? The tax burden environment in China is too bad. If enterprises pay taxes completely according to regulations, many private enterprises, especially small and medium-sized enterprises, will have a heavy burden and even cannot survive. Many enterprises rely on tax evasion to complete the original accumulation.
Second, the correct practice of two sets of account books
1. the goal of internal accounting: the goal of internal accounting is to show the actual situation, so the focus of accounting is substance, not form. For example, if the salesman asks someone to wash his feet, and there is no invoice, he can write a note and enter it into the account after approval; For example, if you send someone a red envelope and write a note, you can record it after approval. Wait a minute. . .
2. The objective of external account: to meet the requirements of tax law, with emphasis on invoices.
3. Procedures for two sets of accounts: First, start with the internal account and change the voucher of the internal account into the external account.
(1) Copying: For receipts with invoices for normal business, such as income, cost and expenses, the original is used as the accounting voucher for external accounts, and the copy is used as the accounting voucher for internal accounts.
(2) Decrease: vouchers that do not meet the requirements of the tax law, such as income and costs that have not been invoiced, are only accounted for in internal accounts, not in external accounts.
(3) Increase: In order to record more costs and expenses, such as overpaid invoices, which did not actually occur, they were only accounted for in external accounts, not in internal accounts.
(4) Transformation: If some expenses are not invoiced, they will be invoiced under a different name. For example, if you give someone a red envelope, the internal account will be recorded as "business hospitality" or even as a detailed account "commission refund" with instructions; Then use a refueling invoice instead, and write "fare" in the external account. And so on.
(5) After the internal and external accounts are copied, reduced, increased and converted, they have their own original vouchers and are accounted for according to their own original vouchers.
How do two accounting entities of a company keep accounts? It is only necessary to combine the statements of various management offices, and after the internal transactions and exchanges are offset, the tax can be paid according to the consolidated statements.
The year-end accounts of SUDA 3000, 20 1 1 and 20 12 are all in one set of accounts. How to look at the accounts at the end of last year depends on the accounts of 20 1 1. Please click General Ledger in the integrated account interface, and then click Filter Report. Select a course and click "OK" to enter the last year.
How to create two pseudoclasses in a div class= "pseudoclass 1 pseudoclass 2"
The accounting entity must be a legal person, which can be an enterprise or a group company composed of several enterprises; That is, it can be a legal person or an entity without independent legal personality. The legal subject usually refers to an economic entity that can bear civil liability independently. In terms of different laws, the names of legal subjects are different. For example, under the company law, the legal subject is an enterprise with independent legal personality. Under the norms of civil law, legal subjects are natural persons and citizens with independent civil capacity and civil rights. In specific fields, the accounting subject is not necessarily the legal subject, such as a provincial branch of China Industrial and Commercial Bank. In the field of company law, it does not have independent legal person qualification. It can be said that it is not a legal subject, but it must be accounted for, and it is an accounting subject. The legal subject is not necessarily the accounting subject. A natural person, he may not keep accounts, not be the accounting subject, but he may also be the legal subject. Therefore, this sentence lacks preconditions and cannot be generalized.
Wrong.
The accounting subject is not necessarily the legal subject.
However, legal subjects are generally accounting subjects.
For example, the department of an enterprise can be set as an accounting entity, but it is not a legal entity.
Two multiple-choice questions about accounting subjects 1, the answer ABCD
Explain that the accounting entity refers to the specific unit or organization that the accounting work serves; Accounting subjects provide the basis for daily accounting treatment; Accounting subject is different from legal subject. So, choose ABCD.
Step 2 answer ABCD
Explain that an accounting entity must meet three conditions: (1) and have certain economic resources; (2) Independent production and operation activities or other activities; (3) Implement independent accounting and provide accounting statements that reflect the economic situation of the unit.
How to make two copies in a PPT can't be like an excel table, but you can use links. You can make two menus on the home page, one menu links to a resume, but the specific content of the resume is put in this PPT. At the same time, just cancel the home page and click the mouse to play the next page, so that all PPT can be linked by the menu. Make a menu link on the home page on the specific content page of each resume, so that it can also be played separately.
Good luck!
The following can be used as the accounting entity: (1) Accounting entity, in layman's terms, whose account it is for and whose account it is for. Of course, this person can be a company, enterprise, institution, group, department or individual. As long as you want to be an accountant, you can be an accounting subject.
What is the accounting entity? What is the role of accounting entity as a hypothesis? Accounting entity Accounting entity refers to a specific unit or organization that accounting work serves. Only by defining the accounting subjects can we know the scope of accounting treatment and the corresponding methods.
The accounting subject is not necessarily the legal subject. For example, a department in an enterprise can become an accounting entity, but it cannot become a legal entity.