The accounting of refined oil needs to comply with the relevant laws and regulations of the state tax authorities, and also needs to be adjusted and optimized according to the actual situation of the enterprise itself. From the purchase, storage and sales of refined oil, each link needs to record the corresponding invoicing details and financial vouchers. Specifically, in the procurement process, we should pay attention to the retention and record of acceptance bills, bills of lading, VAT invoices and other documents; In the process of storage, oil products should be identified and classified according to regulations, and inventory surplus and inventory deficit should be recorded at the same time; In the sales process, it is necessary to record the sales details and invoice information, and check the relationship between invoicing and cost data in time. In addition, we should also pay attention to the following aspects in the accounting process: first, we need to establish a perfect financial management system to ensure the authenticity and reliability of the original documents; Secondly, we should strengthen internal control and guard against financial risks and security risks; Finally, we should conduct regular financial audits and inspections, find problems in time and take solutions.
What are the key points to pay attention to when making accounts for refined oil? The main points for attention in refined oil accounting include: keeping and recording relevant vouchers, establishing and improving financial management system, strengthening internal control, and conducting regular financial audits and inspections.
The accounting of refined oil involves many links and aspects, so it is necessary to pay attention to compliance and financial accuracy. In the process of accounting, it is necessary to record the billing details and financial vouchers, and make adjustments and optimizations according to the relevant laws and regulations of the national tax department and the enterprise's own situation to ensure the financial security and stable operation of the enterprise.
Legal basis:
Article 225 of the Criminal Law of People's Republic of China (PRC), in violation of state regulations, commits one of the following illegal business operations, disrupting market order, and if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the illegal income; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times his illegal income or his property shall be confiscated: (1) dealing in franchise, monopoly goods or other commodities whose business is restricted by laws and administrative regulations without permission; (2) buying and selling import and export licenses, import and export certificates of origin and other business licenses or approval documents stipulated by laws and administrative regulations; (3) illegally engaging in securities, futures or insurance business without the approval of the relevant competent department of the state; (four) other illegal business activities that seriously disrupt the market order.